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THE GOVERNMENT
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 288/2026/ND-CP
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Hanoi, July 21, 2026
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DECREE
AMENDING AND SUPPLEMENTING SOME ARTICLES OF THE
GOVERNMENT’S DECREE NO. 122/2021/ND-CP DATED DECEMBER 28, 2021 PRESCRIBING
PENALTIES FOR ADMINISTRATIVE VIOLATIONS AGAINST REGULATIONS ON PLANNING AND
INVESTMENT
Pursuant to the Law on
Government Organization No. 63/2025/QH15;
Pursuant to the Law on
Handling of Administrative Violations No. 15/2012/QH13 amended and supplemented
by the Law No. 54/2014/QH13, Law No. 18/2017/QH14, Law No. 67/2020/QH14, Law
No. 09/2022/QH15, Law No. 11/2022/QH15, Law No. 56/2024/QH15, Law No.
88/2025/QH15, Law No. 116/2025/QH15 and Law No. 120/2025/QH15;
Pursuant to the Law on
Enterprises No. 59/2020/QH14 amended and supplemented by the Law No.
03/2022/QH15, Law No. 76/2025/QH15, Law No. 89/2025/QH15 and Law No.
132/2025/QH15;
Pursuant to the Law on
Cooperatives No. 17/2023/QH15 amended and supplemented by the Law No.
142/2025/QH15;
At the request of the
Minister of Finance;
The Government hereby
promulgates a Decree amending and supplementing some articles of the
Government’s Decree No. 122/2021/ND-CP dated December 28, 2021 prescribing penalties
for administrative violations against regulations on planning and investment.
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“Article 43. Violations against regulations on preparing enterprise
registration dossiers, dossiers for registration of operation of branches,
representative offices and business locations
A fine ranging from VND
30,000,000 to VND 70,000,000 shall be imposed for the act of declaring
untruthful or inaccurate information in contents of dossiers for enterprise
establishment registration, registration of operation of branches and
representative offices; dossiers for registration of changes to enterprise
registration information, information about registration of operation of
branches, representative offices and business locations; dossiers for
notification of changes to enterprise registration information, notification of
business location establishment; enterprise dissolution dossiers; information
on beneficial owners and information used to determine beneficial owners in
enterprise registration dossiers, dossiers for notification of changes to
information on beneficial owners of enterprises, notification of changes to
information used to determine beneficial owners.
Article 2. Amending
and supplementing Article 44 as follows:
“Article 44.
Violations on deadlines for registration of changes to contents of enterprise
registration certificates, notification of changes to enterprise registration
information, registration of operation of branches and representative offices,
notification of business location establishment, registration of changes to
information about registration of operation of branches, representative offices
and business locations, suspension or resumption of business operations,
notification of establishment of overseas branches and representative offices
1. A warning shall be
imposed for registering changes to contents of enterprise registration
certificates, notifying changes to enterprise registration information,
notifying changes to information on beneficial owners and information used to
determine beneficial owners or registration of operation of branches and
representative offices, notifying business location establishment, registration
of changes to information about registration of operation of branches,
representative offices and business locations or suspension or resumption of
business operations, notifying establishment of overseas branches and
representative offices 01 - 10 days past the statutory deadline.
2. A fine ranging from
VND 10,000,000 to VND 20,000,000 shall be imposed for registering changes to
contents of enterprise registration certificates, notifying changes to
enterprise registration information, notifying changes to information on beneficial
owners and information used to determine beneficial owners or registration of
operation of branches and representative offices, notifying business location
establishment, registration of changes to information about registration of
operation of branches, representative offices and business locations or
suspension or resumption of business operations, notifying establishment of
overseas branches and representative offices 11 - 30 days past the statutory
deadline.
3. A fine ranging from
VND 30,000,000 to VND 40,000,000 shall be imposed for registering changes to
contents of enterprise registration certificates, notifying changes to
enterprise registration information, notifying changes to information on
beneficial owners and information used to determine beneficial owners or
registration of operation of branches and representative offices, notifying
business location establishment, registration of changes to information about
registration of operation of branches, representative offices and business locations
or suspension or resumption of business operations, notifying establishment of
overseas branches and representative offices 31 - 90 days past the statutory
deadline.
4. A fine ranging from
VND 50,000,000 to VND 60,000,000 shall be imposed for registering changes to
contents of enterprise registration certificates, notifying changes to
enterprise registration information, notifying changes to information on
beneficial owners and information used to determine beneficial owners or
registration of operation of branches and representative offices, notifying
business location establishment, registration of changes to information about
registration of operation of branches, representative offices and business
locations or suspension or resumption of business operations, notifying
establishment of overseas branches and representative offices 91 days or more
past the statutory deadline.
5. A fine ranging from
VND 30,000,000 to VND 70,000,000 shall be imposed for failure to register
changes to contents of enterprise registration certificates, notify changes to
enterprise registration information or information about registration of
operation of branches and representative offices, notify business location
establishment or registration of changes to information about registration of
operation of branches, representative offices and business locations, notify
suspension or resumption of business operations, notify establishment of
overseas branches and representative offices, notify changes to information on
beneficial owners or information used to determine beneficial owners.
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7. Remedial measures:
The violator is compelled
to register changes to contents of enterprise registration certificates, notify
changes to enterprise registration information, notify changes to information
on beneficial owners or information used to determine beneficial owners,
addition of information on beneficial owners or information used to determine
beneficial owners or registration of operation of branches and representative
offices, notify business location establishment or registration of changes to
information about registration of operation of branches, representative offices
and business locations, notify suspension or resumption of business operations,
notify establishment of overseas branches and representative offices if the
violations specified in clauses 5 and 6 of this Article are committed.”.
Article 3. Amending
and supplementing several clauses of Article 46 as follows:
1. Point c is supplemented after point b of clause 4 as
follows:
“c) Failure to declare information
on beneficial owners (if any) of an enterprise, information used to determine
beneficial owners (if any) of an enterprise at the time the enterprise carries
out the procedures for registering its establishment.”.
2. Point d is supplemented after point c of clause 5 as
follows:
“d) add information on
beneficial owners or information used to determine beneficial owners if the
violation specified in point c clause 4 of this Article is committed.”.
Article 4. Amending
and supplementing Article 48 as follows:
“Article
48. Violations against regulations on reporting, providing information and
complying with requests of business registration authorities and providing
information on beneficial owners of enterprises to competent state agencies
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2. A fine ranging from
VND 40,000,000 to VND 50,000,000 shall be imposed for any of the following
violations:
a) Failure to suspend or
terminate business in a conditional business line or restricted business line
subject to conditional market access for foreign investors upon request;
b) Failure to register
the change of the enterprise’s name at the quest of the business registration
authority where the enterprise’s name infringes upon industrial property right.
3. A fine ranging from
VND 50,000,000 to VND 70,000,000 shall be imposed for failure to report or
provide information as requested or reporting or providing untruthful or
inaccurate information as requested (including information on beneficial
owners).
4. Remedial measures:
The violator is compelled
to:
a) Supplement the missing
information if the violation specified in clause 1 of this Article is
committed;
b) Change the
enterprise’s name or remove the infringing element in the enterprise’s name if
the violation specified in point b clause 2 of this Article is committed;
c) Submit the report or
provide information (including information on beneficial owners) if the
violation specified in clause 3 of this Article is committed.”.
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1. Some contents of
clause 2 are amended and supplemented as follows:
a) The introductory
paragraph of clause 2 is amended and supplemented as follows:
“2. A fine ranging from
VND 40,000,000 to VND 70,000,000 shall be imposed for any of the following
violations:”;
b) Points dd, e and g are
supplemented after point d of clause 2 as follows:
“dd) Failure to fully
record prescribed information on persons contributing capital or shareholders
in the member register or register of shareholders;
e) Failure to archive documents
of an enterprise as prescribed (including the List of beneficial owners of the
enterprise);
g) Failure to notify the
business registration authority and tax authority in case the enterprise ceases
its business activities for 01 year.”.
2. Points e and g are supplemented after point dd of clause 3
as follows:
“e) Fully record
prescribed information on persons contributing capital or shareholders in the
member register or register of shareholders if the violation specified in point
dd clause 2 of this Article is committed;
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Article 6. Amending
and supplementing several clauses of Article 65 as follows:
1. Some contents of
clause 1 are amended and supplemented as follows:
a) The introductory
paragraph of clause 1 is amended and supplemented as follows:
“1. A fine ranging from
VND 20,000,000 to VND 30,000,000 shall be imposed for any of the following
violations:”;
b) Point dd is
supplemented after point d of clause 1 as follows:
“dd) Failure to prepare,
update and archive a register of official members and contributing members as
prescribed.”.
2. Point dd is supplemented after point d of clause 3 as
follows:
“dd) Prepare, update and
archive a register of members if the violation specified in point dd clause 1
of this Article is committed.”.
Article 7. Article 49, points a and b clause 1 and points a and b
clause 2 of Article 50 are repealed.
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1. This Decree comes into
force from the date on which it is signed.
2. The Minister of
Finance shall provide guidance on and organize the implementation of this
Decree.
3. Ministers, heads of
ministerial-level agencies, Chairpersons of People’s Committees of provinces
and central-affiliated cities shall, within the bounds of their functions and
duties, provide guidance on and implement this Decree.
FOR THE GOVERNMENT
PP. THE PRIME MINISTER
THE DEPUTY PRIME MINISTER
Nguyen Van Thang