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| Gold trading at the Phu Quy Gold Investment Joint Stock Company__Photo: VNA |
Individuals trading gold bullion with unlicensed entities face fines of up to VND 20 million
Under Decree 340/2025/ND-CP on administrative penalties in the monetary and banking sector, failure to conduct payments for gold trading through payment accounts may be fined up to VND 20 million. Individuals who buy or sell gold bullion with unlicensed organisations may also face fines of up to VND 20 million. Carrying gold across borders in violation of regulations may result in fines of up to VND 100 million, while illegal production of gold bullion may be subject to fines ranging from VND 250 million to VND 300 million.
The decree will take effect on February 9, 2026.
Higher penalties introduced for copyright infringement
Decree 341/2025/ND-CP, effective from February 15, 2026, specifies 35 acts of copyright and related-rights infringement along with corresponding penalties.
Violations of the right to name or be credited as an author may be fined between VND 1 million and VND 30 million. Infringements affecting the integrity of a work may attract fines of between VND 20 million and VND 40 million.
Infringements of publication rights may be fined VND 10–20 million, while violations involving public performance of works may incur fines of up to VND 50 million. Illegal distribution of original works or copies may be fined up to VND 100 million, and illegal importation for distribution may be fined up to VND 200 million.
For infringements of related rights, such as unauthorised copying, distribution or importation of fixed performances, fines may reach up to VND 250 million.
Online video advertisements must be skippable after a maximum of five seconds
Decree 342/2025/ND-CP, effective from February 15, 2026, tightens the management of online advertising.
The decree defines non-fixed advertising as advertisements that appear at unspecified positions or times on online interfaces, potentially obscuring main content or interrupting users’ access to information. Such advertisements must include a clear, easily recognisable close button requiring only a single action.
Static image advertisements must not impose waiting times. For animated image or video advertisements, the maximum waiting time before the close function becomes available is five seconds. The use of misleading or fake close buttons is prohibited.
Advertisers are also required to provide mechanisms enabling users to report violating advertisements and must receive and handle such reports in accordance with regulations.
For cosmetic advertising, content must fully and accurately present product information, uses, the declaring entity and necessary warnings. Advertisements must not mislead consumers into believing cosmetics are medicines, nor use images or names of medical facilities, doctors or healthcare workers.
Travel companies may be fined up to VND 40 million if tourists illegally overstay abroad
The Government has issued Decree 348/2025/ND-CP amending and supplementing a number of provisions of Decree 45/2019/ND-CP on administrative penalties in the tourism sector, as amended by Decree 129/2021/ND-CP.
The decree revises penalties for cases in which Vietnamese tourists illegally overstay abroad or inbound tourists remain in Vietnam without authorisation.
The revised provisions align penalties with those stipulated in Decree 282/2025/ND-CP on administrative sanctions in the fields of public security, social order and safety. Accordingly, organisations involved in arranging, brokering or facilitating illegal exit, entry or residence, where violations have not reached the threshold for criminal liability, may be fined between VND 30 million and VND 40 million.
The regulation aims to ensure consistency within the legal system, protect the interests of enterprises and the State, and strengthen management in cases not previously covered in detail by tourism law. The decree will take effect on February 15, 2026.
State to support and encourage the development of literature
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| Children enjoy browsing books at the Book Street in Hanoi__Photo: VNA |
Under Decree 350/2025/ND-CP the State will implement policies to encourage the development of literature. These include support for literary creation, writing camps, literary competitions and awards, as well as the promotion and dissemination of Vietnamese literature at home and abroad.
The decree encourages organisations, individuals and private enterprises to participate more actively in literary creation and development. It also provides support for literary activities related to political tasks assigned by competent authorities, promotes writing camps and competitions, particularly for young people, and honours authors and works with high artistic and ideological value.
In addition, the State will support the publication, promotion and dissemination of high-quality literary works, protect copyright and related rights, and promote digital transformation, technological applications and the development of creative spaces in literature.
The decree will take effect on February 15, 2026.
No penalties for late tax filings resubmitted due to changes in tax declaration periods
Under Decree 373/2025/ND-CP which amends and supplements a number of provisions of Decree 126/2020/ND-CP guiding the Law on Tax Administration, taxpayers will not be subject to administrative penalties for late submission of tax returns that must be resubmitted due to changes in tax declaration periods.
The decree, effective from February 14, 2026, supplements Clause 3 of Article 9 of Decree 126/2020/ND-CP, addressing cases in which taxpayers initially declare taxes on a quarterly basis but later fail to meet the conditions for quarterly declaration. In such cases, monthly tax returns that are resubmitted will be considered replacements for previously submitted quarterly returns.
Previously, there were no specific provisions exempting penalties for late resubmission caused by changes in tax declaration periods. The new regulation is intended to reduce the risk of penalties arising in such cases.- (VLLF)
