Cases Permitted to Pay Administrative Violation Fines in Multiple Installments

Conditions:

- Fine of VND 20,000,000 or more for individuals and VND 200,000,000 or more for organizations;- Facing special difficulties in terms of economy and having a request for multiple installment payments;- The request of individuals must be certified by the Commune-level People's Committee where the individual resides or by the agency or organization where the individual studies or works, verifying the special economic hardship;- The request of organizations must be certified by the direct tax authority or the superior authority or organization.

Deadline:

- No more than 06 months from the date the penalty decision takes effect.- The maximum number of installment payments is 03 times;- The minimum amount for the first installment payment is 40% of the total fine amount.

In the case of individuals or organizations requesting to pay the fine in multiple installments, a request must be submitted to the person who issued the penalty decision within 05 working days from the date of receiving the penalty decision.

Within 05 working days from the date of receiving the request for multiple installment payments, the person who issued the penalty decision must respond in writing to the requester; if disapproved, the reason must be clearly stated.

The person who issued the fine decision has the authority to decide on the installment payment of the fine. The decision on multiple installment payments must be in writing.

The period allowed for multiple installment payments is not considered late payment of the fine.

Legal Basis:

- Law on Handling of Administrative Violations 2012

- Decree 81/2013/ND-CP

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