Circular No. 110/2004/TT-BTC dated November 18, 2004 of the Ministry of Finance guiding the implementation of the Government’s Decree No. 169/2004/ND-CP of September 22, 2004 prescribing the sanctioning of administrative violations in the price domain

CIRCULAR

GUIDING THE IMPLEMENTATION OF THE GOVERNMENT'S DECREE NO. 169/2004/ND-CP OF SEPTEMBER 22, 2004 PRESCRIBING THE SANCTIONING OF ADMINISTRATIVE VIOLATIONS IN THE PRICE DOMAIN

Pursuant to the Government's Decree No. 170/2003/ND-CP of December 25, 2003 detailing the implementation of the Price Ordinance;

Pursuant to the Government's Decree No. 77/2003/ND-CP of July 1, 2003 defining the functions, tasks, powers and organizational structure of the Finance Ministry;

Pursuant to the Government's Decree No. 169/2004/ND-CP of September 22, 2004 prescribing the sanctioning of administrative violations in the price domain (hereinafter referred to as Decree No. 169/2004/ND-CP for short),

The Finance Ministry hereby guides the sanctioning of administrative violations in the price domain as follows:

I. GENERAL PROVISIONS

1. Scope of regulation:

This Circular applies to administrative violations in the price domain prescribed in Clause 2, Article 1 of Decree No. 169/2004/ND-CP.

2. Subjects of application:

Domestic and foreign individuals, agencies and organizations (hereinafter referred collectively to as individuals and organizations) that commit acts of intentionally or unintentionally violating law provisions on prices, which, however, do not constitute crimes.

In cases where the international treaties which the Socialist Republic of Vietnam has signed or acceded to contain provisions different from those of Decree No. 169/2004/ND-CP, the provisions of such international treaties shall apply.

3. Cases where administrative violations in the price domains shall not be sanctioned:

a) Officials and public employees who commit administrative violations while performing their assigned tasks or public duties in the price domain shall be handled according to law provisions on officials and public employees;

b) Where State agencies promulgate documents prescribing prices ultra vires, such documents shall be handled according to law provisions on promulgation of legal documents, while the persons signing such documents shall be handled according to law provisions on officials and public employees;

c) Where the statute of limitations for sanctioning administrative violations prescribed in Article 5 of Decree No. 169/2004/ND-CP expires;

d) For administrative violations showing signs of crimes, the dossiers thereof shall be transferred to competent criminal procedure-conducting agencies for examination and handling according to penal law provisions;

e) For violations of price regulations in domains, which have already been administratively sanctioned according to law provisions on sanctioning of administrative violations in such domains.

4. Sanctioning principles

The principles for sanctioning administrative violations in the price domain shall comply with the provisions of Article 3 of Decree No. 169/2004/ND-CP.

5. Extenuating circumstances and aggravating circumstances for acts of administrative violation in the price domain

a) Extenuating circumstances for administrative violations in the price domain shall comply with the provisions of Clause 1, Article 4 of Decree No. 169/2004/ND-CP.

b) Aggravating circumstances for administrative violations in the price domain shall comply with the provisions of Clause 2, Article 4 of Decree No. 169/2004/ND-CP.

c) Definitions of commission of violations in an organized manner, repeated commission of violations and relapse into violations are provided for in the Government's Decree No. 134/2003/ND-CP of November 14, 2003 detailing the implementation of a number of articles of the 2002 Ordinance on Handling of Administrative Violations, more concretely as follows:

- Commission of violations in an organized manner means the cases where two or more persons closely collude with each other and intentionally join together in committing acts of administrative violation.

- Repeated commission of violations means the cases where administrative violations are committed in the price domain where violations were previously committed, but not yet sanctioned while the statute of limitations for sanction has not yet expired.

- Relapse into violations means the cases where administrative sanctions have been imposed in the price domain but when the time limit of one year as from the date of completely serving the sanctioning decisions or the date of expiry of the statute of limitations for execution of the sanctioning decisions has not yet expired, administrative violations are again committed in the price domain.

6. The statute of limitations for sanctioning, the statute of limitations for executing sanctioning decisions, the time limit for being considered having not yet been sanctioned, the time limit for executing decisions on sanctioning of administrative violations in the price domain

a) The statute of limitations for sanctioning, the statute of limitations for executing sanctioning decisions, the time limit for being considered having not yet been sanctioned, the time limit for executing decisions on sanctioning of administrative violations in the price domain shall comply with the provisions of Articles 5, 6, 7 and 23 of Decree No. 169/2004/ND-CP.

b) Methods of calculating time limits, statute of limitations in the handling of administrative violations in the price domain shall comply with the provisions of the Government's Decree No. 134/2003/ND-CP of November 14, 2003 detailing the implementation of a number of articles of the 2002 Ordinance on Handling of Administrative Violations, more concretely as follows:

- If the time limits or statute of limitations are prescribed in months or years, such duration shall be calculated in calendar months or years, including holidays provided for in the Labor Code.

- If the time limits are prescribed in days, such duration shall be calculated in working days, excluding holidays provided for in the Labor Code.

II. ACTS OF ADMINISTRATIVE VIOLATION IN THE PRICE DOMAIN, SANCTIONING FORMS AND LEVELS

Acts of administrative violation in the price domain, sanctioning forms and levels shall comply with the provisions of Articles 9, 10, 11, 12, 13, 14, 15, 16, 17 and 18 of the Government's Decree No. 169/2004/ND-CP and are specified as follows:

1. For acts of violating regulations on valorization

a) A fine shall be imposed on individuals or organizations that commit acts of failing to apply valorization measures prescribed in the Government's Decree No. 170/2003/ND-CP of December 25, 2003 detailing the implementation of a number of articles of the Price Ordinance. More concretely, a fine of VND 7,500,000 shall be imposed on individuals and organizations that commit one of the following violation acts:

- Failing to report or reporting in contravention of regulations when the State applies valorization measures;

- Failing to strictly observe the valorization measures of competent agencies.

In cases where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 6,000,000;

- If two or more extenuating circumstances are involved, the fine level shall be VND 5,000,000;

- If one aggravating circumstance is involved, the fine level shall be VND 8,500,000;

- If two or more aggravating circumstances are involved, the fine level shall be VND 10,000,000.

2. For acts of wrongly applying the committed prices

a) A fine of VND 4,000,000 shall be imposed on individuals or organizations that commit acts of buying or selling goods or providing services at prices different from the temporary prices in the price consultation or the committed prices already promulgated by competent agencies.

In cases where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 3,500,000;

- If two or more extenuating circumstances are involved, the fine level shall be VND 3,000,000;

- If one aggravating circumstance is involved, the fine level shall be VND 4,500,000;

- If two or more aggravating circumstances are involved, the fine level shall be VND 5,000,000.

b) Individuals or organizations that commit acts of administrative violation prescribed in Item a above may, apart from being fined, be subject to the application of the following measures:

- Confiscation of the whole price difference amounts earned from their administrative violations;

- Forcible compensation for the whole money amounts lost due to the wrong price application;

- Payment of all expenses for the reimbursement of price difference amounts to individuals and organizations that the wrong prices were applied to.

3. For acts of wrongly applying the prices decided by competent agencies

a) A fine of VND 7,500,000 shall be imposed on individuals or organizations that commit acts of buying or selling goods, providing services at prices different from the specific prices, price brackets, limited prices decided by provincial/municipal People's Committees and competent agencies (other than the agencies defined in Items b and c below).

In cases where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 6,000,000;

- If two or more extenuating circumstances are involved, the fine level shall be VND 5,000,000;

- If one aggravating circumstance is involved, the fine level shall be VND 8,500,000;

- If two or more aggravating circumstances are involved, the fine level shall be VND 10,000,000.

b) A fine of VND 15,000,000 shall be imposed on individuals or organizations that commit acts of buying or selling goods, providing services at prices different from the specific prices, price brackets, limited prices decided by the ministers or the heads of the ministerial-level agencies.

In cases where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 12,500,000;

- If two or more extenuating circumstances are involved, the fine level shall be VND 10,000,000;

- If one aggravating circumstance is involved, the fine level shall be VND 17,500,000;

- If two or more aggravating circumstances are involved, the fine level shall be VND 20,000,000.

c) A fine of VND 25,000,000 shall be imposed on individuals or organizations that commit acts of buying or selling goods, providing services at prices different from the specific prices, price brackets, limited prices decided by the Government or the Prime Minister.

In cases where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 22,500,000;

- If two or more extenuating circumstances are involved, the fine level shall be VND 20,000,000;

- If one aggravating circumstance is involved, the fine level shall be VND 27,500,000;

- If two or more aggravating circumstances are involved, the fine level shall be VND 30,000,000;

d) Individuals and organizations that commit acts of administrative violation prescribed in Items a, b and c above may, apart from being fined, be subject to the application of the following measures:

- Confiscation of the whole price difference amounts earned from their administrative violations;

- Forcible compensation for the whole money amounts lost due to the wrong price application;

- Payment of all expenses for the reimbursement of price difference amounts to individuals and organizations that the wrong prices were applied to.

4. For acts of violating regulations on price scheme formulation

A fine of VND 7,500,000 shall be imposed on individuals or organizations that commit acts of formulating schemes on prices of the State-priced assets, goods and/or services at variance with the price calculation regulations promulgated by competent agencies.

In cases where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 6,000,000;

- If two or more extenuating circumstances are involved, the fine level shall be VND 5,000,000;

- If one aggravating circumstance is involved, the fine level shall be VND 8,500,000;

- If two or more aggravating circumstances are involved, the fine level shall be VND 10,000,000.

5. For acts of violating regulations on price evaluation

a) A fine of VND 4,000,000 shall be imposed on individuals or organizations that commit acts of wrongly evaluating prices for self-seeking purposes, which cause damage to individuals, organizations and/or the State.

In cases where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 3,500,000;

- If two or more extenuating circumstances are involved, the fine level shall be VND 3,000,000;

- If one aggravating circumstance is involved, the fine level shall be VND 4,500,000;

- If two or more aggravating circumstances are involved, the fine level shall be VND 5,000,000.

b) A fine of VND 7,500,000 shall be imposed on individuals or organizations that commit acts of evaluating prices when failing to fully satisfy the conditions for price-evaluating activities prescribed in the Government's Decree No. 170/2003/ND-CP of December 25, 2003 detailing the implementation of a number of articles of the Price Ordinance.

In cases where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 6,000,000;

- If two or more extenuating circumstances are involved, the fine level shall be VND 5,000,000;

- If one aggravating circumstance is involved, the fine level shall be VND 8,500,000;

- If two or more aggravating circumstances are involved, the fine level shall be VND 10,000,000;

c) A fine of VND 7,500,000 shall be imposed on individuals or organizations that fail to evaluate prices of assets which must be price-evaluated as prescribed by the State.

In cases where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 6,000,000;

- If two or more extenuating circumstances are involved, the fine level shall be VND 5,000,000;

- If one aggravating circumstance is involved, the fine level shall be VND 8,500,000;

- If two or more aggravating circumstances are involved, the fine level shall be VND 10,000,000.

d) Individuals or organizations that commit acts of administrative violation mentioned in Items a and b may, apart from being fined, be subject to the application of one or more of the following additional sanctioning forms:

- Confiscation of money amounts earned from their administrative violations.

- Deprivation of the right to use the price evaluator's card:

+ Definite deprivation of the right to use the price evaluator's card for cases of first-time violation or violation involving extenuating circumstances.

+ Indefinite deprivation of the right to use the price evaluator's card in cases of relapse into violations or violation involving aggravating circumstances.

e) Individuals or organizations that commit acts of administrative violation prescribed in Items a, b and c above may, apart from being fined or subject to additional sanctions, be compelled to compensate for money amounts lost due to their administrative violations.

6. For acts of failing to strictly comply with the regulations on price posting

a) A caution shall be imposed in case of first-time violations on individuals or organizations that commit acts of failing to post up prices or posting up prices in contravention of regulations at transaction, goods-trading and service-providing places, for goods and/or services with prices set by enterprises themselves.

b) A fine of VND 150,000 shall be imposed on individuals or organizations that commit acts of failing to post up prices or posting up prices in contravention of regulations at transaction, goods-trading and service-providing places, for goods and/or services with prices set by enterprises themselves.

In cases where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one or more extenuating circumstances is (are) involved, the fine level shall be VND 100,000;

- If one or more aggravating circumstances is (are) involved, the fine level shall be VND 200,000.

c) A fine of VND 350,000 shall be imposed on individuals or organizations that commit acts of failing to post up prices or posting up prices in contravention of regulations at transaction, goods-trading and service-providing places, for goods and/or services on the list of goods and services with prices set by the State.

In cases where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one or more extenuating circumstances is (are) involved, the fine level shall be VND 200,000;

- If one or more aggravating circumstances is (are) involved, the fine level shall be VND 500,000.

7. For acts of alignment for price monopoly

a) A fine of VND 7,500,000 shall be imposed on individuals or organizations that commit acts of failing to report or reporting incompletely, inaccurately and untimely on data and/or documents related to production and circulation costs, monopolized goods and/or service prices at requests of competent agencies in charge of State management over prices

In cases where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 6,000,000;

- If two or more extenuating circumstances are involved, the fine level shall be VND 5,000,000;

- If one aggravating circumstance is involved, the fine level shall be VND 8,500,000;

- If two or more aggravating circumstances are involved, the fine level shall be VND 10,000,000.

b) A fine of VND 12,500,000 shall be imposed on individuals or organizations that commit within one province or centrally-run city the following acts:

- Reaching agreement among organizations or individuals to set prices, control prices or change sale prices of goods and/or services with a view to restricting competition, infringing upon the legitimate interests of other production and/or business organizations and/or individuals, or of consumers.

- Reaching agreement among organizations or individuals in order to create goods scarcity by way of restricting production, distribution, transportation and/or sale of goods and/or the provision of services; destroying, damaging goods, infringing upon the legitimate interests of other production and/or business organizations and/or individuals, or of consumers.

- Reaching agreement among organizations or individuals to realize conditions for goods sale, purchase, post-sale service provision, thus affecting goods prices, service prices, infringing upon the legitimate interests of other production and/or business organizations and/or individuals, or of consumers.

- Reaching agreement among organizations or individuals to change the sale and/or purchase prices of goods, services in order to eliminate or force other enterprises to align with them or become their subsidiaries, infringing upon the legitimate interests of other production and/or business organizations and/or individuals, or of consumers;

In cases where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 11,000,000;

- If two or more extenuating circumstances are involved, the fine level shall be VND 10,000,000;

- If one aggravating circumstance is involved, the fine level shall be VND 13,500,000;

- If two or more aggravating circumstances are involved, the fine level shall be VND 15,000,000.

c) A fine of VND 17,500,000 shall be imposed on individuals or organizations that commit in areas larger than a province or centrally-run city the acts prescribed in Item b above;

In cases where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 16,000,000;

- If two or more extenuating circumstances are involved, the fine level shall be VND 15,000,000;

- If one aggravating circumstance is involved, the fine level shall be VND 18,500,000;

- If two or more aggravating circumstances are involved, the fine level shall be VND 20,000,000.

d) Individuals and organizations that commit acts of administrative violation prescribed in Items b and c above may, apart from being fined, be subject to confiscation of the whole money amounts earned from their administrative violations;

e) Individuals and organizations that commit acts of administrative violation prescribed in Items b and c above may, apart from being fined or subject to additional sanctions, be compelled to compensate for the money amounts lost due to their administrative violations.

8. For acts of speculation to raise prices, to press prices

a) A fine of VND 4,000,000 shall be imposed on individuals or organizations that commit acts of taking advantage of natural disasters, enemy sabotage and/or other unexpected developments for speculation to raise prices, to press prices within a rural district, an urban district or a provincial town;

In cases where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 3,500,000;

- If two or more extenuating circumstances are involved, the fine level shall be VND 3,000,000;

- If one aggravating circumstance is involved, the fine level shall be VND 4,500,000;

- If two or more aggravating circumstances are involved, the fine level shall be VND 5,000,000.

b) A fine of VND 7,500,000 shall be imposed on individuals or organizations that commit acts of taking advantage of natural disasters, enemy sabotage and/or other unexpected developments for speculation to raise prices, to press prices within an area larger than a rural district, an urban district or a provincial town;

In cases where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 6,000,000;

- If two or more extenuating circumstances are involved, the fine level shall be VND 5,000,000;

- If one aggravating circumstance is involved, the fine level shall be VND 8,500,000;

- If two or more aggravating circumstances are involved, the fine level shall be VND 10,000,000.

c) Individuals and organizations that commit acts of administrative violation prescribed in Items a and b above may, apart from being fined, be subject to confiscation of the entire money amounts earned from their administrative violations;

d) Individuals and organizations that commit acts of administrative violation prescribed in Items a and b above may, apart from being fined or subject to additional sanctions, be compelled to compensate for the money amounts lost due to their administrative violations.

9. For acts of fabricating or spreading groundless information on price increases or decreases

a) A fine of VND 4,000,000 shall be imposed on individuals or organizations that commit acts of fabricating or spreading groundless information on increase or decrease of goods or service prices decided by provincial People's Committees, thus causing damage to legitimate interests of other production and/or business individuals and/or organizations, of consumers and the interests of the State.

In cases where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 3,500,000;

- If two or more extenuating circumstances are involved, the fine level shall be VND 3,000,000;

- If one aggravating circumstance is involved, the fine level shall be VND 4,500,000;

- If two or more aggravating circumstances are involved, the fine level shall be VND 5,000,000.

b) A fine of VND 7,500,000 shall be imposed on individuals or organizations that commit acts of fabricating or spreading groundless information on increase or decrease of goods or service prices decided by the Government, the Prime Minister, ministers or heads of ministerial-level agencies, thus causing damage to legitimate interests of other production and/or business individuals and/or organizations, of consumers and the interests of the State.

In cases where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 6,000,000;

- If two or more extenuating circumstances are involved, the fine level shall be VND 5,000,000;

- If one aggravating circumstance is involved, the fine level shall be VND 8,500,000;

- If two or more aggravating circumstances are involved, the fine level shall be VND 10,000,000.

10. For acts of violating regulations on price and/or freight subsidies, support measures for the implementation of price policies

a) A fine of VND 7,500,000 shall be imposed on individuals or organizations that commit acts of using for wrong purposes goods price and/or freight subsidy money and other support money amounts for the implementation of price policies.

In cases where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 6,000,000;

- If two or more extenuating circumstances are involved, the fine level shall be VND 5,000,000;

- If one aggravating circumstance is involved, the fine level shall be VND 8,500,000;

- If two or more aggravating circumstances are involved, the fine level shall be VND 10,000,000.

b) A fine of VND 15,000,000 shall be imposed on individuals or organizations that commit acts of making false declarations or over-declarations in payment dossiers to receive goods price and/or freight subsidies and other support money amounts for the implementation of price policies.

In cases where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 12,500,000;

- If two or more extenuating circumstances are involved, the fine level shall be VND 10,000,000;

- If one aggravating circumstance is involved, the fine level shall be VND 17,500,000;

- If two or more aggravating circumstances are involved, the fine level shall be VND 20,000,000.

c) Individuals and organizations that commit acts of administrative violation prescribed in Item a above may, apart from being fined, have goods price and/or freight subsidy money and other support money amounts for implementation of price policies, which have been used for wrong purposes, recovered;

d) Individuals and organizations that commit acts of administrative violation prescribed in Item b above may, apart from being fined, have goods price and/or freight subsidy money and other support money amounts for implementation of price policies, which have been acquired due to false declarations, over-declarations in the payment dossiers, recovered;

11. For acts of violating regulations on management of prices of preventive and curative medicines for human use

For acts of violating regulations on management of prices of preventive and curative medicines for human use, the sanctioning forms and levels shall comply with the provisions of Article 14 of the Government's Decree No. 120/2004/ND-CP of May 12, 2004 prescribing the management of prices of preventive and curative medicines for human use and the documents guiding the implementation of this Decree.

III. COMPETENCE AND PROCEDURES FOR SANCTIONING ADMINISTRATIVE VIOLATIONS IN THE PRICE DOMAIN

1. Competence for sanctioning administrative violations in the price domain shall comply with the provisions of Articles 19, 20 and 21 of Decree No. 169/2004/ND-CP.

2. Principles for determining competence for sanctioning administrative violations in the price domain shall comply with the provisions of Article 42 of the July 2, 2002 Ordinance on Handling of Administrative Violations and Article 13 of the Government's Decree No. 134/2003/ND-CP of November 14, 2003 detailing the implementation of a number of articles of the 2002 Ordinance on Handling of Administrative Violations.

3. Procedures and order for sanctioning acts of administrative violation in the price domain shall comply with the provisions of Article 53, 54, 55, 56, 57, 58, 59 and 65 of the July 2, 2002 Ordinance on Handling of Administrative Violations.

4. Written records on acts of administrative violation, sanctioning decisions, decisions on forcible execution of decisions on sanctioning price-related administrative violations shall be made according to the forms promulgated together with this Circular (not printed herein).

5. The collected fine amounts for administrative violations in the price domain must be remitted into the State budget through accounts opened at the State Treasury according to the provisions of Articles 57 and 58 of the 2002 Ordinance on Handling of Administrative Violations. The regime of managing fine collection receipts and fine money shall comply with current law provisions.

6. Procedures for applying consequence-remedying measures:

a) Persons competent to sanction administrative violations must clearly identify individuals or organizations that are responsible for remedying consequences, prescribe measures and time limits for remedying consequences in their decisions on sanctioning administrative violations.

b) Individuals and organizations that have their goods price and/or freight subsidies or supports amounts for implementation of price policies recovered; have price difference amounts confiscated; are compelled to compensate for money amounts lost due to their administrative violations; or are subject to bear expenses for reimbursement of price difference amounts, shall have to remit such money amounts at the places indicated in the sanctioning decisions, for the sanctioning agencies to consider and reimburse them to the damage-suffering parties, pay reasonable expenses arising in the course of conducting activities related to the application of consequence-remedying measures, or remit them into the State budget.

c) Recovered goods price and/or freight subsidies or support amounts for implementation of price policies; confiscated price difference amounts; compensated money amounts lost due to administrative violations; expenses for reimbursement of price differences (according to the provisions of Item b of this Point) must be remitted into the custody accounts of finance agencies opened at the State Treasury according to current law provisions.

d) In cases where individuals or organizations fail to abide by decisions compelling the application of consequence remedies, they shall be coerced to do so according to law provisions.

IV. COMPLAINTS, DENUNCIATIONS AND HANDLING OF VIOLATIONS

The lodging and settlement of complaints and denunciations and the handling of violations shall comply with the provisions of Articles 25 and 26 of Decree No. 169/2004/ND-CP.

V. ORGANIZATION OF IMPLEMENTATION

This Circular takes effect 15 days after its publication in the Official Gazette.

Any problems arising in the course of implementation should be reported to the Finance Ministry for consideration and settlement.