Vietnam: Shall all traffic penalty provisions of Decree 100 be annulled under Decree 168?
Vietnam: Shall all traffic penalty provisions of Decree 100 be annulled under Decree 168?
Based on Article 52 of Decree 168/2024/ND-CP which provides amendments and supplements to several articles of Decree 100/2019/ND-CP regarding administrative penalties in the field of road and railway traffic (amended and supplemented by Decree 123/2021/ND-CP), the specifics are as follows:
Amendments and supplements to certain articles of Decree No. 100/2019/ND-CP dated December 30, 2019 of the Government of Vietnam on administrative penalties in the field of road and railway traffic as amended and supplemented by Decree No. 123/2021/ND-CP dated December 28, 2021 of the Government of Vietnam amending and supplementing certain articles of the Decrees on administrative penalties in maritime, road, railway traffic, and civil aviation:
- Add clause 2a after clause 2 of Article 1 as follows:
“2a. The form, penalty level, and remedial measures for each administrative violation; authority to make records, penalize, and specific fine levels for each title concerning order and traffic safety in the road traffic sector shall apply as per the Decree regulating administrative penalties for order and traffic safety in road traffic; excluding point deduction and license point recovery.”
- Amend and supplement certain points of clause 6, Article 28 as follows:
a) Amend and supplement point d clause 6 of Article 28 as follows:
“d) Failure to comply with registered and listed content on: fares; service prices; service quality standards for transport and transport support services;”
b) Amend and supplement point i clause 6 of Article 28 as follows:
“i) Using business transport means that do not ensure the conditions of the registered business type;”
- Amend and supplement points a, b clause 10 of Article 28 as follows:
“a) Implementing violations as prescribed at points a, b, d, đ, h, l, o, p, r, s, t of clause 4; points d, i, k, l, n, q of clause 6; point e of clause 7 of this Article will result in revocation of emblem use rights from 1 to 3 months (if present or issued) for violating vehicles;
b) Implementing violations as prescribed at points i, k clause 4; point h clause 6; point b clause 7 of this Article will result in revocation of business transport license from 1 to 3 months;”
- Amend and supplement point h clause 11 of Article 28 as follows:
“h) Implementing violations as prescribed at point n clause 6 of this Article obligates the installation of fare meters and invoice printers on vehicles as appropriate;”
- Amend and supplement certain points, clauses of Article 74 as follows:
a) Amend and supplement point b clause 2 of Article 74 as follows:
“b) Points a, b, d, đ of clause 2; points b, c, d, e of clause 3; clause 4; point b of clause 5; points a, b, c, d, h of clause 6 of Article 12;”
b) Amend and supplement point e clause 2 of Article 74 as follows:
“e) Points a, b, c, d, đ, i of clause 2; points a, b, c, d, đ, p of clause 4; points d, i, n, q of clause 6; points a, b, c of clause 7 of Article 28;”
c) Amend and supplement point g clause 2 of Article 74 as follows:
“g) Article 31;”
d) Amend and supplement point m clause 5 of Article 74 as follows:
“m) Points a, b, c, d, đ, i of clause 2; points b, c of clause 3; points a, b, c, d, đ, h, i, k, l, m, n, o, p, r, s, t of clause 4; points a, b, d, h, i, k, l, n, q of clause 6; points a, b, c, d, e, g, k of clause 7; points c, d of clause 8 of Article 28;”
đ) Amend and supplement point o clause 5 of Article 74 as follows:
“o) Article 31.”
- Amend and supplement certain points, clauses of Article 80 as follows:
a) Amend and supplement point i clause 3 of Article 80 as follows:
“i) Violations regarding fare regulations prescribed in Article 23 (point l clause 3), Article 31 (clauses 2, 3) and related violations in Article 28 (point d clause 6), in cases where the transport business individual is the one directly operating the vehicle or serving personnel on the vehicle, penalties shall be in accordance with point d clause 6 of Article 28 of this Decree;”
b) Amend and supplement point l clause 3 of Article 80 as follows:
“l) Violation of regulations on passenger transport business by contract as prescribed in Article 23 (point n clause 5) and related violations as prescribed in Article 28 (point p clause 4), in cases where the transport business individual directly operates the vehicle, penalties shall be applied according to the corresponding points and clauses of Article 28 of this Decree;”
c) Amend and supplement the first paragraph of clause 5 of Article 80 as follows:
“5. For violations regarding carrying passengers beyond the permitted limits, violations of load regulations of the vehicle, bridge and road specified in Article 65 of this Decree, vehicle operators, vehicle owners, transport business units, transport support services, individuals, organizations loading onto railway transport vehicles are required to cease violations according to specific regulations as follows:”
- Amend and supplement clause 4 of Article 82 as follows:
“4. When a vehicle is temporarily seized as prescribed in clause 2 of this Article, the vehicle owner must bear all costs (if any) for using other substitute vehicles to transport people and goods carried on the seized vehicle.”
- Repeal certain points, clauses, and articles as follows:
a) Repeal clause 1 of Article 3;
b) Repeal points b, e, g, k, l, m, q, r, t, u, v, x, y of clause 2 of Article 4;
c) Repeal point a clause 1 of Article 4a;
d) Repeal Articles 5, 6, 7, 8, 9, 10, 11;
đ) Repeal clause 1; point c clause 2; points a, đ of clause 3; points c, d of clause 5; points e, g, i of clause 6; clause 7; point a clause 8 of Article 12;
e) Repeal Articles 16, 17, 18, 19, 20, 21, 22;
g) Repeal point a clause 1; clause 2; points a, b, c, d, đ, e, g, h, k, m, n of clause 3; clause 4; points a, b, c, d, đ, e, h, i, k, l, m, o, p, q of clause 5; clause 6; clause 7; clause 7a of Article 23;
h) Repeal clause 1; clause 2; clause 3; points b, c of clause 4; clause 5; clause 6; clause 7; clause 8; clause 8a; clause 9 of Article 24;
i) Repeal Articles 25, 26, 27;
k) Repeal clause 1; points e, g, h of clause 2; point a of clause 3; points a, e, g, q of clause 4; clause 5; points c, đ, e, g, m, o, p of clause 6; points đ, h, i of clause 7; points a, b of clause 8; clause 9; points c, d, đ of clause 10; points c, d, i of clause 11 of Article 28;
l) Repeal Articles 29, 30, 32, 33, 34, 35, 36, 37, 38;
m) Repeal points a, đ, h of clause 2; points a, b, c, d, g, h, i of clause 3; points a, b, c, d, đ, e, i, k, l of clause 4; points a, b, c, d, đ, g, h, i, k, l, n, p, q of clause 5; clause 6; points a, c, d of clause 8 of Article 74;
n) Repeal points a, b, c, d, đ, e, g, h, k, n of clause 3; clause 4; points a, b, c, d, e of clause 5; clause 8; clause 10; clause 12 of Article 80;
o) Repeal points b, g, h, i of clause 1; clause 6 of Article 81;
p) Repeal clause 1, clause 3 of Article 82.
- Remove certain phrases in the points, clauses, and articles as follows:
a) Remove the phrases “camera”, “seat belt”, and “journey monitoring equipment” at point p clause 2 of Article 4;
b) Remove the phrase “point a” at point c clause 1 of Article 4a;
c) Remove the phrase “Illegally using urban roads, sidewalks for: organizing markets; providing food service; displaying, selling goods; repairing vehicles, machinery; washing cars; placing, hanging signboards, advertisements;” and the phrase “, except for violations prescribed at points d, đ, e, g of clause 6; clause 7; point a of clause 8 of this Article” at point b clause 5 of Article 12;
d) Remove the phrase “Articles 9, 10, 11,” at point đ of clause 3, the phrase “Articles 32, 34;” at point k of clause 3, the phrase “point a of clause 2 of Article 16; point a of clause 6 of Article 23; point a of clause 2 of Article 32” at clause 3a and the phrase “Point a of clause 1,” at point g of clause 4 of Article 74.
Thus, the information that Decree 168 completely repealed administrative penalty regulations in the field of road and railway traffic under Decree 100 is false.
Decree 168 only amends, supplements, and repeals certain points, clauses, and provisions regarding administrative penalty regulations in the field of road and railway traffic under Decree 100.
Among them, several regulations have been fully repealed, such as:
- Articles 5 to 11: Regulations on violations and penalties related to operators of motor vehicles and specialized equipment on roads.
- Articles 16 to 22: These articles relate to violations regarding means of road transport participation.
- Articles 25, 26, 27: Regulations on certain violations of road transport regulations.
- Articles 29 to 38: Regulations on other violations related to road traffic.
See more:
Vietnam: Shall all traffic penalty provisions of Decree 100 be annulled under Decree 168? (Image from the Internet)
Vietnam: Shall report of traffic violation be rewarded up to 5 million VND?
Based on Article 7 of Decree 176/2024/ND-CP which regulates the expenditure from administrative penalty revenue regarding traffic order and safety, as follows:
Expenditure Levels
Expenditure levels for items prescribed respectively at Articles 5, 6 of this Decree are as follows:
- Allowance for officers and soldiers directly involved in ensuring traffic order and safety at night not exceeding 200,000 VND/person/shift (1 shift is 4 hours or more, night time from 10:00 PM will be accepted on the previous day until 6:00 AM the next day), half shifts (2 hours) with an allowance not exceeding 100,000 VND/person, maximum 10 shifts/month.
- Overtime allowance for officials, public employees, and other local forces directly involved in ensuring traffic order and security during the day not exceeding 100,000 VND/person/shift, maximum 10 shifts/month; for night shifts not exceeding 200,000 VND/person/shift (1 shift is 4 hours or more, nighttime from 10:00 PM the previous day to 6:00 AM the next day), half shifts (2 hours) allowance not exceeding 100,000 VND/person, maximum 10 shifts/month.
3. Support allowance for individuals or organizations providing information reflecting administrative violations of traffic order and safety of 1 case, work not exceeding 10% of the administrative penalty fine, maximum 5,000,000 VND/1 case, work.
- Other expenditure items shall be implemented according to statutory regulations.
Thus, according to the above regulations, individuals or organizations providing information reflecting traffic violations may be rewarded up to 5 million VND per case, work.
Is the income from reporting traffic violations subject to personal income tax in Vietnam?
Based on point e clause 2 Article 2 of Circular 111/2013/TT-BTC that stipulates taxable income from rewards as follows:
Taxable Income
As prescribed in Article 3 of the Law on Personal Income Tax and Article 3 of Decree No. 65/2013/ND-CP, taxable personal income includes:
...
- Income from salaries, wages
...
e) All types of cash or non-cash rewards under any form, including stock bonuses, except for the following rewards:
...
e.3) Bonuses for technical innovations, inventions, patents recognized by the State competent authorities.
e.4) Bonuses for violation detection and reporting to the competent State authorities.
...
Thus, rewards from reporting traffic violations are not subject to personal income tax.










- What is the organizational structure of the Ministry of Home Affairs of Vietnam from March 1, 2025? What is the current tax professional training and retraining regime for Vietnamese tax officials?
- What is the Vietnam import tariff-rate quotas for salt and poultry eggs from March 2, 2025?
- What are 03 ways to look up e-invoices of Petrolimex in Vietnam in 2025?
- What are important contents on province merger, organizational machinery arrangement in Vietnam according to Conclusion 126?
- How many years is a digital signature certificate valid from April 10, 2025? How shall taxpayers use digital signatures in e-tax transactions in Vietnam?
- How many digital certificates shall a taxpayer register for e-tax transactions in Vietnam?
- What is the guidance on automatic PIT refund 2025 according to Official Dispatch 126 from the Tax Departments of major businesses in Vietnam?
- What is the low-value import-export goods declaration form upon customs clearance in Vietnam?
- What are guidelines for customs declaration, monitoring of tax and customs fees for low-value declarations in Vietnam in 2025?
- Are imports sent by express delivery services exempt from VAT in Vietnam?