Money in a bank account is a judgment debtor’s most “volatile” asset — a single transfer can dissipate it. That is why civil enforcement law provides a dedicated mechanism: freezing accounts and deducting money in accounts, with mandatory bank cooperation.
This article presents the account-freezing process under Article 67 of the 2025 Law on Civil Judgment Enforcement (No. 106/2025/QH15, effective from 01/07/2026) and Article 43 of Decree 152/2026/ND-CP, plus the account-deduction process under Article 73 of the 2025 Law and Article 49 of Decree 152/2026/ND-CP — and credit institutions’ coordination duties.
Important note: the 2008 Law on Civil Judgment Enforcement has expired and was fully replaced by Law 106/2025/QH15 from 01/07/2026. The former account-deduction rule (Article 76 of the 2008 Law) is now Article 73 of the 2025 Law; Decree 62/2015/ND-CP has been replaced by Decree 152/2026/ND-CP (dated 13/05/2026).
1. Correct terminology: freezing is a safeguard, deduction is coercion
In legal language, money in bank accounts is not “seized” but subject to account freezing and deduction of money in the account. A new point in the 2025 Law: freezing accounts and assets held in custody is a safeguard measure for enforcement (Article 66.1(a); Article 67) — aimed at preventing dissipation, destruction of assets and evasion of enforcement; while deducting money in accounts is a coercive measure (Article 71.1; Article 73). Correct terminology helps parties read the enforcement officer’s decision properly and exercise complaint rights accurately.
2. The 4-step freezing and deduction process
Step 1 — Account verification: the enforcement officer verifies where the debtor holds accounts and their balances. Agencies, organizations and individuals managing the debtor’s accounts must provide complete, accurate information and documents — account information must be provided immediately (Article 37.6(b)).
Step 2 — Freezing and deduction decisions: the enforcement officer issues an account-freezing decision — it must clearly state the amount to be enforced, and the officer must immediately notify the agency, organization or individual managing the account (Article 67.2). The officer issues a decision deducting money in the debtor’s account; the deducted amount must not exceed the enforcement obligation plus enforcement costs (Article 73.1). Under Article 49 of Decree 152/2026/ND-CP, the deduction decision must state: issuance date; legal grounds; the debtor’s account name and number; the name and address of the State Treasury, credit institution, foreign bank branch or other agency, organization or individual managing the account; the amount to be deducted; the enforcement agency’s receiving account name and number; and the deadline for deduction.
Step 3 — Immediate freezing and deduction: the account-managing agency, organization or individual must freeze per Article 43 of Decree 152/2026/ND-CP: where the money and asset value in the account equals or exceeds the obligation plus enforcement costs, freeze the corresponding amount or asset portion; where it is smaller or the value cannot be determined, freeze the entire account balance and assets — money and assets subsequently arising in the account are frozen in turn; within 24 hours of freezing, the result must be reported to the civil enforcement agency. Immediately upon receipt of the deduction decision, the account-managing agency or organization must deduct the money and transfer it to the civil enforcement agency’s account or to the judgment creditor per the decision (Article 73.2). This is an “execute immediately” duty — no delays allowed.
Step 4 — Expanded scope and freezing limits: the 2025 Law expands the freezing scope: account managers must freeze money, digital assets and other assets in the account of the judgment debtor (Article 67.2). No freezing applies to: state budget funds at all levels; state budget funding (including funding in estimated and investment deposit accounts; fee and charge deposits) allocated to budget-using units, investors and project management boards; or temporarily collected/held amounts assigned to competent state agencies (Article 49.5 of Decree 152/2026/ND-CP).
3. The limit: no “sweeping” the account
The deducted amount must not exceed the enforcement obligation plus enforcement costs (Article 73.1). If the debtor holds multiple accounts at several State Treasuries, credit institutions or foreign bank branches, the officer decides based on balances to deduct from one or more accounts — but the total remains capped as above: enough to satisfy, never excessive (Article 49.2 of Decree 152/2026/ND-CP).
4. Bank responsibilities: cooperate, or compensate
- Provide information immediately: banks must immediately disclose the debtor’s account information upon the enforcement agency’s request (Article 37.6(b));
- Execute freezing and deduction decisions immediately: no discretionary delay or refusal (Articles 67.5, 73.2);
- Compensate for losses: if a bank fails to implement the enforcement officer’s decision or request, leading the party to dissipate assets, it is handled under the law and, if damage is caused, must compensate (Article 67.5);
- Right to complain: a bank believing an enforcement decision unlawful and infringing its rights may complain through proper procedures — but a complaint does not entitle it to simply not comply.
5. Frequently asked questions
Q: Can a couple’s joint account be deducted?
A: Only the portion belonging to the debtor may be processed; determining that portion requires specific evidence — consult a lawyer in complex cases.
Q: May the bank tip off the customer to withdraw first?
A: No. The bank must execute the freezing and deduction decisions immediately; “warning” the customer to dissipate funds may trigger the bank’s compensation liability under Article 67.5 of the 2025 Law.
Q: What if the deduction still doesn’t cover the obligation?
A: The enforcement agency continues with other coercive measures (asset seizure, income deduction, etc.) until full satisfaction.
Need assistance enforcing against bank account assets? Contact us for advice.
This article was prepared by the FLAW AI Legal Council. Content is pending QA Council review before submission for approval; information is for reference only and does not replace legal advice for your specific case.