Vietnam: Which roads are commune police allowed to handle traffic violations in 2025?

Vietnam: Which roads are commune police allowed to handle traffic violations in 2025? Are traffic violation fines deductible for corporate income tax in Vietnam?

Vietnam: Which roads are commune police allowed to handle traffic violations in 2025?

Based on point c clause 2 Article 30 of Circular 73/2024/TT-BCA, the regulation on roads where commune police can handle traffic violations is as follows:

Duties of Traffic Police and other forces in the People's Public Security

  1. Duties of Traffic Police

...

  1. Duties of other forces in the People's Public Security

...

c) In cases where there is no Traffic Police force accompanying, the commune police shall conduct patrol, control according to the plans issued by competent authorities and report the situation and results of patrol, control, handling of violations to the Traffic Police force.

Commune police are only permitted to patrol, control, and handle violations on roads within their managed communes and hamlets. Upon detecting individuals operating motorcycles, mopeds, rudimentary vehicles with acts of legal violation such as: Not wearing helmets as prescribed; carrying more passengers than allowed; transporting bulky goods, exceeding prescribed size limits; illegal parking; weaving, riding a two-wheel vehicle on one wheel; not having the left-side mirror as required; using umbrellas; towing, pushing another vehicle or object; not of age to drive as per regulations, or upon discovering a vehicle seriously violating road traffic order and safety, social security and order, if not promptly stopped could cause dangerous consequences to society, then they may handle in accordance with the law. During the process of resolving and handling the above-mentioned violations, any other discovered violations shall be handled within authority, if exceeding the handling authority, an administrative violation report shall be made and reported to competent authorities to issue decisions on administrative penalties;

The order to stop vehicles, conduct control, and handle violations shall follow the provisions of Article 8; clauses 2, 3 of Article 12; Articles 13 through 18; and Articles 20 through 23 of this Circular.

Thus, according to the above regulation, commune police are only allowed to patrol, control, and handle violations on roads within their managed communes and hamlets.

In addition, when detecting individuals operating motorcycles, mopeds, rudimentary vehicles with acts of legal violation, the commune police are allowed to handle them according to the law.

Which roads are commune police allowed to handle traffic violations in 2025?

Vietnam: Which roads are commune police allowed to handle traffic violations in 2025? (Image from Internet)

What traffic violations are commune police authorized to handle in 2025?

Based on point c clause 2 Article 30 of Circular 73/2024/TT-BCA, the traffic violations that commune police are authorized to penalize are as follows:

Violation Penalty Amount Legal Basis
Not wearing a helmet as required From 400,000 - 600,000 VND Point h clause 2 Article 7 of Decree 168/2024/ND-CP
Carrying more passengers than allowed - From 400,000 - 600,000 VND: Carrying 2 passengers on a vehicle except for emergency patients, children < 12 years old, the elderly, disabled persons, or escorting individuals with law violations.

- From 600,000 - 800,000 VND and losing 2 license points: Carrying 3 or more passengers;

- From 10 - 14 million VND if causing a traffic accident.
- Point g clause 2 Article 7 of Decree 168/2024/ND-CP;

- Point b clause 3 Article 7 and point a clause 13 Article 7 of Decree 168/2024/ND-CP;

- Point b clause 10 Article 7 of Decree 168/2024/ND-CP.
Overloading with bulky goods, exceeding size limits - From 600,000 - 800,000 VND.

- From 10 - 14 million VND if causing a traffic accident.
- Point e clause 3 Article 7 of Decree 168/2024/ND-CP;

- Point b clause 10 Article 7 of Decree 168/2024/ND-CP.
Illegal parking - From 400,000 - 600,000 VND:

+ Parking on the road lane in non-urban areas with a shoulder;

+ Parking on the roadway causing traffic obstruction; gathering 3 or more vehicles on the roadway, in tunnels; illegal parking on the roadway, sidewalks;

+ Parking on passenger pickup/drop-off points, at road intersections, on pedestrian lanes; parking where "No Stopping and Parking" signs are posted; parking where "No Parking" or "No Stopping and Parking" signs are posted; not complying with stopping and parking regulations at grade crossings; parking within railway safety corridors.

- From 600,000 - 800,000 VND: On bridges.

- From 800,000 - 1 million VND: In tunnels improperly.

- From 10 - 14 million VND: Causing an accident.
- Clause 2 Article 7 of Decree 168/2024/ND-CP;

- Point c clause 3 Article 7 of Decree 168/2024/ND-CP;

- Point b clause 4 Article 7 of Decree 168/2024/ND-CP;

- Point b clause 10 Article 7 of Decree 168/2024/ND-CP.
Weaving, riding a two-wheel vehicle on one wheel - From 8 - 10 million VND, revocation of driver's license for 10 - 12 months

- From 10 - 14 million VND: Causing a traffic accident.
- Point a clause 9 Article 7 of Decree 168/2024/ND-CP;

- Point b clause 10 Article 7 of Decree 168/2024/ND-CP.
Not having the left-side mirror as required From 400,000 - 600,000 VND - Point a clause 2 Article 13 of Decree 168/2024/ND-CP;
Using umbrellas - From 800,000 - 1 million VND and loss of 4 license points

- From 10 - 14 million VND and loss of 10 license points: Causing a traffic accident
- Point đ clause 4 Article 7 of Decree 168/2024/ND-CP;

- Point b clause 10 Article 7 of Decree 168/2024/ND-CP.
Towing, pushing another vehicle or object - From 600,000 - 800,000 VND

- From 10 - 14 million VND: Causing an accident.
- Point e clause 3 Article 7 of Decree 168/2024/ND-CP;

- Point b clause 10 Article 7 of Decree 168/2024/ND-CP.
Being underage for driving according to regulations - From 8 - 10 million VND: For the vehicle owner

- Warning: Individuals from 14 to under 16 years old

- From 400,000 - 600,000 VND: Individuals from 16 - under 18 years old driving motorcycles with an engine capacity of 50cm³ or higher or electric motor power of 4 kW or higher.
- Clause 10 Article 32 of Decree 168/2024/ND-CP;

- Clause 1 Article 18 of Decree 168/2024/ND-CP;

- Point a clause 4 Article 18 of Decree 168/2024/ND-CP.
Detecting a vehicle seriously violating road traffic order, safety, security, or social order, if not promptly stopped, will cause dangerous societal consequences Handled according to legal provisions Point c clause 2 Article 30 of Circular 73/2024/TT-BCA
Detecting another legal violation Handled within authority Point c clause 2 Article 30 of Circular 73/2024/TT-BCA
Detecting another legal violation exceeding penalty authority Draft an administrative violation report and report to competent authorities to issue decisions on administrative penalties Point c clause 2 Article 30 of Circular 73/2024/TT-BCA

Are traffic violation fines deductible when calculating Corporate Income Tax in Vietnam?

According to the regulation at point 2.36 clause 2 Article 6 of Circular 78/2014/TT-BTC, amended by Article 4 of Circular 96/2015/TT-BTC, which provides regulations on deductible and non-deductible expenses when determining enterprise taxable income, as follows:

Deductible and non-deductible expenses when determining taxable income

...

2. Non-deductible expenses when determining taxable income include:

...

2.36. Administrative violation fines including: traffic law violations*, business registration policy violations, accounting statistics policy violations, tax law violations including late tax payment penalties as stipulated by the Law on Tax Administration and other administrative violation fines as provided by law.*

...

According to the above regulation, traffic violation fines are not deductible when calculating Corporate Income Tax.

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