At Article 3 , Decree No. 109/2013/ND-CP dated September 24, 2013 of the Government prescribing the sanctioning of administrative violations in the field of price, charges, fees and invoices, regulates :

1. Forms of sanctioning administrative violations and remedial measures in the field of price management, charges, fees, invoice

a) Caution for the acts of violation that do not cause serious consequences or acts of violation for the first time;

b. Fine, the maximum fine level for individuals violating in the field of price management is 150,000,000 VND; in the field of charge, fee, invoice management is 50,000,000 VND;

c) Deprivation of the certificate of eligibility for business of price valuation services;

d) Deprivation of the appraisal certificate of individuals; suspending the business operation of price valuation services; suspending the training and granting of the valuation professional training; suspending the right to self-print and create e-invoices; suspending the right to print invoices;

dd) Forced to remit to price stabilization fund the entire amount obtained from failing to use price stabilization fund properly; remit to the state budget the money amount obtained from administrative violations; return to customers the difference amounts due to charging higher than the regulated price and all expenses arising due to their violations; suspend the implementation of price level regulated by organizations, individuals; re-publish the misleading information; destroy the products having contents in contravention of regulations; cancel the valuation results; cancel the valuation professional training and refreshing certificate; return charges and fees to the payer; cancel the invoices; issue invoices as stipulated.

2. Sanctioning forms as stipulated under Point a and b of Clause 1 under this Article shall be applied as the main sanctioning forms.

3. Sanctioning forms as stipulated under Point c and d of Clause 1 under this Article shall be applied as the supplemental sanctioning forms.

4. Measures stipulated under Point dd Clause 1 of this Article shall be applied as the remedial measures.

5. For the same act of administrative violation, the fine level for organizations shall be twice as much as the fine level for individuals.

a) The fine level as stipulated from Article 5 to Article 17, Article 20, from Article 22 to Article 32 of this Decree shall be applied for individuals.

b) The fine level as stipulated from Article 33 to Article 40 of this Decree shall be applied for organizations.

c) The fine level for other violations shall be regulated in each specific clause, article under this Decree.

6. When imposing fine for acts of violating regulations on price, charges, fees and invoices; the fine level for a single act of administrative violation without involving aggravating or mitigating circumstances is the average of the fine bracket corresponding to the act as defined under the law; the average of the fine bracket is determined by dividing the sum of minimum level and maximum level.

If the violation involves aggravating circumstances or mitigating circumstances, it shall be applied the average of aggravating or mitigating level. The average of aggravating level is determined by dividing the sum of maximum level and the average level; the average of mitigating level is determined by dividing the sum of minimum level and average level.

If there are from over two aggravating factors, it shall apply the maximum level of fine bracket. If there are from over two mitigating factors, it shall apply the minimum level of fine bracket.

If violation involves both aggravating and mitigating factors, it shall be applied according to the compensation rule, one aggravating factor for one mitigating factor.