Calculation Method for Late Payment Penalties for Traffic Violations (Latest Update)

According to Article 5 of Circular 153/2013/TT-BTC amended by Article 1 of Circular 105/2014/TT-BTC:

- In the case where the penalty decision is handed directly, the late payment calculation period starts 10 days (including holidays and weekends) following the day of receipt of the penalty decision;

- In the case where the penalty decision is sent via postal service by secured delivery, the late payment calculation period starts 10 days (including holidays and weekends) from the day the penalty decision is validly delivered;

- In cases where there is no confirmation of the receipt date of the decision, and the valid delivery date of the penalty decision cannot be presented, but there is no intentional avoidance of receiving the penalty decision, the late payment calculation period starts 12 days (including holidays and weekends) following the issuance date of the penalty decision;

- In the case of intentionally avoiding the receipt of the penalty decision, the competent authority for penalty enforcement and coercion will notify the State Treasury where the fine is collected or the commercial bank authorized by the State Treasury to collect the fine about the time considered the delivery of the penalty decision for the purpose of calculating the late payment fee.

Note: The number of days of late payment includes holidays and weekends as regulated policies and is calculated from the day following the last day of the penalty payment deadline, the delay in execution of the penalty decision until the violator pays the fine.

Sincerely!