Circular No. 233/2016/TT-BTC dated November 11, 2016 of the Ministry of Finance amending, supplementing a number of Articles of the Circular No. 56/2014/TT-BTC dated April 28, 2014 of the Minister of Finance guiding the Government’s Decree No. 177/2013/ND-CP of November 14, 2013, detailing and guiding the implementation of a number of articles of the Law on Prices

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Circular No. 233/2016/TT-BTC dated November 11, 2016 of the Ministry of Finance amending, supplementing a number of Articles of the Circular No. 56/2014/TT-BTC dated April 28, 2014 of the Minister of Finance guiding the Government’s Decree No. 177/2013/ND-CP of November 14, 2013, detailing and guiding the implementation of a number of articles of the Law on Prices
Issuing body: Ministry of FinanceEffective date:
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Official number:233/2016/TT-BTCSigner:Tran Van Hieu
Type:CircularExpiry date:Updating
Issuing date:11/11/2016Effect status:
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THE MINISTRY OF FINANCE

 

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

No. 233/2016/TT-BTC

 

Hanoi, November 11, 2016

 

CIRCULAR

        Amending and supplementing a number of articles of the Ministry of Finance’s Circular No. 56/2014/TT-BTC of April 28, 2014, guiding the Government’s Decree No. 177/2013/ND-CP of November 14, 2013, detailing and guiding the implementation of a number of articles of the Law on Price[1]

 

Pursuant to the Government’s Decree No. 177/2013/ND-CP of November 14, 2013, detailing and guiding the implementation of a number of articles of the Law on Price;

Pursuant to the Government’s Decree No. 149/2016/ND-CP of November 11, 2016, amending and supplementing a number of articles of the Government’s Decree No. 177/2013/ND-CP of November 14, 2013, detailing and guiding the implementation of a number of articles of the Law on Price;

Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Director of the Department of Price Management;

The Minister of Finance promulgates the Circular amending and supplementing a number of articles of the Ministry of Finance’s Circular No. 56/2014/TT-BTC of April 28, 2014, guiding the Government’s Decree No. 177/2013/ND-CP of November 14, 2013, detailing and guiding the implementation of a number of articles of the Law on Price.

Article 1. To amend and supplement a number of articles of the Ministry of Finance’s Circular No. 56/2014/TT-BTC of April 28, 2014, guiding the Government’s Decree No. 177/2013/ND-CP of November 14, 2013, detailing and guiding the implementation of a number of articles of the Law on Price

1. To amend and supplement Article 1 as follows:

“Article 1. Scope of regulation

This Circular guides the implementation of a number of articles of the Government’s Decree No. 177/2013/ND-CP of November 14, 2013, detailing and guiding the implementation of a number of articles of the Law on Price (below referred to as Decree No. 177/2013/ND-CP), and the Government’s Decree No. 149/2016/ND-CP of November 11, 2016, amending and supplementing a number of articles of Decree No. 177/2013/ND-CP (below referred to as Decree No. 149/2016/ND-CP), regarding price valorization; pricing by the State; price consultation; examination of price constituents; and price declaration.”

2. To amend and supplement Clauses 2 and 3, Article 4 as follows:

“2. Provincial-level Finance Departments, line departments or district-level People’s Committees, as assigned by provincial-level People’s Committees, shall receive price registration forms for the goods and services falling under their competence and check price registration forms referred to in Clause 4, Article 1 of Decree No. 149/2016/ND-CP, of organizations and individuals (including agents authorized to decide or adjust prices) that are headquartered in their localities and neither named on the list of those subject to price registration at the central level nor mentioned in separate price registration guidelines issued by line ministries according to their competence.

Branches and agents that are not authorized to decide or adjust prices (those signing distribution contracts directly with suppliers and purchasing or selling goods and services at the prices set by such suppliers) are not required to make price registration but shall notify in writing that they are not authorized to decide or adjust prices to provincial-level Finance Departments, line departments or district-level People’s Committees, as assigned by provincial-level People’s Committees of the localities where they are headquartered, and shall, after receiving suppliers’ price adjustment decisions or notices, provide information on these prices to provincial-level Finance Departments, line departments or district-level People’s Committees, as assigned by provincial-level People’s Committees, and take responsibility for the accuracy and truthfulness of provided information.

Provincial-level Finance Departments shall assume the prime responsibility for, and coordinate with line departments or district-level People’s Committees assigned by provincial-level People’s Committees to receive price registration forms referred to in Clause 4, Article 1 of Decree No. 149/2016/ND-CP in, advising and submitting to the provincial-level People’s Committees for announcement the lists of organizations and individuals required to register prices in their localities.

On July 1 every year or at the request of provincial-level People’s Committees, line departments or district-level People’s Committees assigned by provincial-level People’s Committees to receive price registration forms shall assume the prime responsibility for, and coordinate with provincial-level Planning and Investment Departments, Tax Departments and specialized agencies in, checking, and proposing the adjustment of, lists of organizations and individuals required to register prices in their localities to provincial-level Finance Departments for the latter to summarize, advise and submit to the provincial-level People’s Committees for announcement the adjusted lists of organizations and individuals required to register prices in their localities.

“3. Entities required to register prices of milk products for under-6 children and agencies receiving price registration forms shall comply with the guidance of the Ministry of Industry and Trade; entities required to register prices of preventive and curative medicines for human use on the list of essential curative medicines and agencies receiving price registration forms shall comply with the guidance of the Ministry of Health.”

3. To amend and supplement Point e, Clause 2, Article 7 as follows:

“e/ To comply with sanctions against violations in price registration in accordance with the law on sanctioning of administrative violations in the fields of price, charge, fee and invoice management.”

4. To amend and supplement the title of Article 8, and Clauses 1 and 2, Article 8 as follows:

“Article 8. Powers and responsibilities of advisory agencies under ministries, ministerial-level agencies and provincial-level People’s Committees in pricing by the State prescribed in Clause 7, Article 1 of Decree No. 149/2016/ND-CP

1. The Department of Price Management shall advise the Ministry of Finance on pricing, having the following responsibilities:

a/ To advise the Minister of Finance to appraise price options proposed by ministries and sectors for goods and services falling under the pricing competence of the Government or the Prime Minister;

b/ To advise the Minister of Finance on setting specific prices of inspection services for means of transport (including registration services for vehicles, craft and transport equipment and oil and gas exploitation and transportation works at sea) after obtaining written appraisal opinions of the Ministry of Transport;

c/ To advise the Minister of Finance on setting price brackets of household clean water after obtaining written opinions of related agencies;

d/ To advise the Minister of Finance on setting price brackets of the services of testing drugs used for animals and plants, animal vaccination and disinfection, and veterinary diagnosis after obtaining written appraisal opinions of the Ministry of Agriculture and Rural Development;

dd/ To advise the Minister of Finance on setting maximum prices of public irrigation products and services after obtaining written appraisal opinions of the Ministry of Agriculture and Rural Development; and of health quarantine and preventive medicine services in public health establishments after obtaining written appraisal opinions of the Ministry of Health;

e/ To appraise options on maximum purchase prices and minimum sale prices of national reserves goods developed by the General Department of State Reserves for submission to the Minister of Finance for consideration and decision;

g/ To appraise and advise the Minister of Finance on setting maximum purchase prices and minimum sale prices of national reserves goods (except national reserves goods for national defense and security purposes), which are managed by other ministries or sectors and fall within the pricing competence of the Ministry of Finance, on the basis of price options developed and submitted by units directly managing national reserves goods to ministries or sectors in charge of such national reserves goods for approval, and report such in writing to the Ministry of Finance (the Department of Price Management) for appraisal and submission to the Minister of Finance for consideration and decision;

h/ To appraise, and make written notices of, expenses for preservation and receipt and delivery at national reserves goods warehouse gates for which expense norms and maximum expenses for delivery of national reserve goods outside warehouse gates are not yet available on the basis of the options developed by the General Department of State Reserves or developed and submitted by units directly managing national reserves goods to ministries or sectors in charge of such national reserves goods (including also national reserves goods for national defense or security purposes) for approval and reporting to the Ministry of Finance (the Department of Price Management) for appraisal;

i/ To advise the Minister of Finance on setting maximum purchase prices of public products and services and public non-business services on the lists issued by competent authorities and with central budget funds (except products and services falling within the pricing competence of other ministries or sectors or provincial-level People’s Committees) and produced or provided under orders placed or plans or tasks assigned by competent state agencies; maximum purchase prices of goods and services produced or provided with central budget funds under orders placed or plans or tasks assigned by the Prime Minister on the basis of price options developed and submitted by goods producers and suppliers or service providers to line ministries for appraisal and reporting to the Ministry of Finance for consideration and decision. When it is necessary to clarify some contents of the price options developed by goods producers and suppliers or service providers, the Ministry of Finance (the Department of Price Management) shall consult line ministries or request goods producers and suppliers or service providers to report and give specific explanations on such contents;

k/ To advise the Minister of Finance on setting maximum or minimum rental rates of state assets being infrastructure facilities serving national or public interests after obtaining written appraisal opinions of line ministries;

l/ To advise the Minister of Finance on setting minimum sale prices of cigarettes for domestic sale after obtaining written appraisal opinions of the Ministry of Industry and Trade;

m/ To appraise and propose the Minister of Finance on setting price brackets, maximum prices or specific prices of securities services in accordance with the law on securities, including securities listing, trading, information provision, auction and bidding services; securities registration, depository, clearing and payment services; services related to securities trading activities, property supervision, representation for bond owners and clearing payment of securities trading money, which are appraised and proposed by the State Securities Commission on the basis of the price options developed and submitted by securities service providers to the State Securities Commission;

n/ To assume the prime responsibility for, and coordinate with related agencies in, inspecting the implementation of price decisions issued by the Government, Prime Minister or Minister of Finance; and the observance of the law on price by ministries, sectors and localities;

o/ To advise the Minister of Finance on consulting on decisions on prices of goods and services falling under ministries’ pricing competence as prescribed in Clause 8, Article 1 of Decree No. 149/2016/ND-CP and monitor and supervise decisions on prices of goods and services falling under the pricing competence of ministries and sectors;

p/ To advise the Minister of Finance on reaching agreement with the Minister of National Defense and the Minister of Public Security on the pricing principles for national reserve goods for national defense and security purposes.

2. Price advisory agencies under ministries and ministerial-level agencies shall perform tasks assigned by their ministries or ministerial-level agencies and prescribed by specialized laws.

Ministries, sectors and units shall set specific prices of goods and services based on the price brackets, maximum prices and minimum prices (including also maximum purchase prices and minimum sale prices of national reserves goods), and maximum expenses (for goods preservation, receipt and delivery) of national reserves goods, for which the Ministry of Finance-prescribed norms are not yet available, and report such to the Ministry of Finance (the Department of Price Management).”

5. To amend and supplement Article 14 as follows:

“Article 14. Agencies receiving written price declarations and entities required to declare prices

1. The Ministry of Finance (the Department of Price Management) shall receive written declarations of prices of goods and services prescribed at Points c, d, dd, e, g, i and k, Clause 1, Article 3 of Decree No. 177/2013/ND-CP during the time when the State does not require price registration for the purpose of price valorization, and the goods and services falling within the Ministry of Finance’s competence to receive written price declarations referred to in Clause 10, Article 1 of Decree No. 149/2016/ND-CP, of organizations and individuals required to register prices with the Ministry of Finance.

The Department of Price Management shall select and propose the Minister of Finance to consider and issue a list of organizations and individuals required to declare prices with the Ministry of Finance with regard to:

- Economic groups, corporations, joint-stock companies and limited liability companies each having a production and business network covering two or more provinces or centrally-run cities.

- Monopolistic enterprises and business people; and enterprises and groups of enterprises holding dominant market shares as prescribed in the Law on Competition.

On July 1 every year or at the request of the Minister of Finance, the Department of Price Management shall review the list of organizations and individuals required to register prices with the Ministry of Finance (the Department of Price Management) and, if necessary, propose the Minister of Finance to consider adjusting such list.

2. Provincial-level Finance Departments, line departments or district-level People’s Committees, as assigned by provincial-level People’s Committees, shall receive written declarations of prices of goods and services prescribed in Clause 1, Article 3 of Decree No. 177/2013/ND-CP during the time when the State does not require price registration for the purpose of price valorization; and of goods and services falling under the competence to receive written price declarations of provincial-level Finance Departments, line departments or district-level People’s Committees prescribed in Clause 10, Article 1 of Decree No. 149/2016/ND-CP; of specialized goods and services subject to price declaration in localities under Clause 3, Article 15 of Decree No. 177/2013/ND-CP, of organizations and individuals (including also agents that are authorized to decide and adjust prices) which are headquartered in their localities and neither named on the list of those required to register prices at the central level nor mentioned in the separate price declaration guidelines issued by a line ministry according to its competence.

Branches and agents (including shops) that are not authorized to decide and adjust prices (those directly signing distribution contracts with suppliers and purchasing and selling goods and services at the prices decided by such suppliers) are not required to declare prices but shall notify in writing provincial-level Finance Departments, line departments or district-level People’s Committees as assigned by provincial-level People’s Committees, of the localities where they are headquartered of the fact that they are not authorized to decide and adjust prices; and shall provide information on the prices set by suppliers to provincial-level Finance Departments, line departments or district-level People’s Committees as assigned by provincial-level People’s Committees, after receiving suppliers’ price adjustment decisions or notices and shall take responsibility for the accuracy of provided information.

Provincial-level Finance Departments shall assume the prime responsibility for, and coordinate with line departments or district-level People’s Committees assigned by provincial-level People’s Committees to receive written declarations of prices referred to in Clause 10, Article 1 of Decree No. 149/2016/ND-CP in, advising and submitting to provincial-level People’s Committees for announcement the lists of organizations and individuals required to declare prices in their localities.

On July 1 every year or at the request of provincial-level People’s Committees, line departments or district-level People’s Committees as assigned by provincial-level People’s Committees, shall assume the prime responsibility for, and coordinate with provincial-level Planning and Investment Departments, Tax Departments and specialized agencies in, reviewing, and proposing the adjustment of, lists of organizations and individuals required to declare prices in their localities to be submitted to provincial-level Finance Departments for the latter to summarize and advise and submit to provincial-level People’s Committees for announcement the adjusted lists of organizations and individuals required to declare prices in their localities.

3. The method of declaring prices of medical examination and treatment services for humans at private health establishments, or on-demand medical examination and treatment services at state-owned health establishments; and preventive and curative medicines for human use on the list of essential curative medicines must comply with the Ministry of Health’s guidance.

4. Lists of organizations and individuals required to declare prices; email addresses, telephone numbers and fax numbers of agencies assigned to receive price registration forms defined in Clauses 1, 2 and 3 of this Article shall be published on websites of such agencies.

5. For goods and services subject to price declaration under specialized laws, such specialized laws shall apply.”

6. To amend and supplement Article 15 as follows:

“Article 15. Methods of making and receiving price declaration

1. An organization or individual shall make price declaration under Articles 15 and 16 of Decree No. 177/2013/ND-CP and Clauses 9 and 10, Article 1 of Decree No. 149/2016/ND-CP by making a written price declaration (below referred to as document) and sending it to a state agency competent to receive documents (below referred to as document-receiving agency) by any of the following methods:

a/ Directly submitting 2 copies of the document at the office of the document-receiving agency;

b/ Sending through the official correspondence channel 2 copies of the document to the document-receiving agency;

c/ Emailing the document together with a scanned copy of the document bearing the signature and seal to the address notified by the document-receiving agency or sending the document by fax and making a phone call to notify the document-receiving agency thereof. At the same time, sending through the official correspondence channel 2 copies of the document to the document-receiving agency.

2. Upon receiving the document, the document-receiving agency shall carry out the following procedures:

a/ The officer who receives the document shall check the completeness and number of copies of the document. In case the document is complete and has sufficient copies as prescribed, he/she shall affix an incoming-mail stamp indicating the date of receipt on 2 copies of the document, return 1 copy to the organization or individual that directly submitted the document or send back by post 1 copy to the organization or individual that sent the document through the official correspondence channel or by fax or email and forward the other to the leader of the competent agency, division or department;

b/ The officer who receives the document shall check the completeness and number of copies of the document. In case the document is incomplete or has insufficient copies as prescribed, he/she shall write down the reason for return and contents to be supplemented and return the document immediately to the organization or individual that has directly submitted the document; or within 2 working days after receiving the document, the document-receiving agency shall send a notice through the official correspondence channel or by fax or email, requesting the organization or individual required to declare prices to supplement the document or submit more copies as required. This organization or individual shall supplement the document or submit sufficient copies as prescribed and submit to the document-receiving agency within 5 working days after receiving the latter’s notice through the official correspondence channel or by fax or email for supplementation. The date when the organization or individual submits a complete document or sufficient copies as required shall be regarded as the date of receipt of the document; the officer who receives the document shall affix an incoming-mail stamp indicating the date of receipt on the document;

c/ For declaration of price reduction, goods producers and traders and service providers can immediately reduce prices and concurrently send written declarations of reduced prices to the document-receiving agency. This agency shall check the completeness and number of copies of the document as prescribed at Points a and b, Clause 2 of this Article and request the organization or individual required to declare prices to supplement the document or submit more copies as prescribed for archives to serve state management work according to the rights and responsibilities prescribed in Article 17 of this Circular.

3. Written price declarations shall be made under the guidance in Appendix 4 (not translated) to this Circular. In case an organization or individual offers sales promotion policies, price reduction or discounts for certain customers or certain groups of customers, he/she shall clearly state the names of such customers or groups of customers and the level of sales promotion, price reduction or discount in the written price declarations.

4. The method of declaring prices of medical examination and treatment services for humans at private health establishments, or on-demand medical examination and treatment services at state-owned health establishments; and of preventive and curative medicines for human use on the list of essential curative medicines must comply with the Ministry of Health’s guidance. The method of declaring fares for passenger road transportation along fixed routes and taxi fares must comply with the Ministry of Transport’s guidance.”

7. To amend and supplement Article 17 as follows:

“Article 17. Rights and responsibilities of organizations and individuals in price declaration

1. Document-receiving agencies:

a/ To use declared prices for the purpose of analyzing, summarizing and forecasting market price fluctuations and establishing the price database; to examine price constituents and publicize them in the mass media to serve the price valorization, and inspect and examine the performance of financial obligations prescribed by law when necessary;

b/ To examine the written price declarations regarding the date of application of the declared prices, the declared price table, and explanations about the reasons for price adjustment; to request in writing organizations and individuals required to declare prices to report on the declared prices matching fluctuations of price constituents when necessary to serve price valorization, state management of price, examination and inspection in accordance with law;

c/ To comply with the provisions on receipt of written price declarations in Article 15 of this Circular;

d/ To keep confidential declared prices until such prices are applied in accordance with law.

2. Organizations and individuals required to declare prices:

a/ To purchase and sell goods and services at the declared prices from the date of application of such declared prices after submitting a complete document and sufficient copies to the document-receiving agency as prescribed and the officer who receives the document affixes an incoming-mail stamp indicating the date of receipt on the document;

b/ To send notices of to-be-declared prices made according to the form in Appendix No. 5 (not translated) to this Circular to replace written price declarations upon the increase or decrease of goods or service prices by up to 5% compared to the most recently declared prices when there are any changes in price constituents, for the goods and services prescribed at Points d, dd, e, g, i and k, Clause 1, Article 3 of Decree No. 177/2013/ND-CP, during the time when the State does not require price registration for the purpose of price valorization, and the goods and services prescribed at Points b, c and d, Clause 9, Article 1 of Decree No. 149/2016/ND-CP. In case of necessity, state agencies competent to add other goods and services shall send notices of prices prescribed in Clause 1, Article 3 of Decree No. 177/2013/ND-CP and Clause 9, Article 1 of Decree No. 149/2016/ND-CP. In case the aggregate of consecutive price increases and decreases exceeds 5% as compared to the most recently declared prices, organizations or individuals shall declare prices under Clause 3, Article 15 of this Circular;

c/ To declare and notify prices as prescribed by law and this Circular; to take responsibility before law for the accuracy and truthfulness of declared prices matching fluctuations of price constituents; to abide by the document-receiving agency’ request to report on declared prices to serve price valorization, state management of price, examination and inspection; to comply with examination (including examination of price constituents) and inspection by competent state agencies (if any);

d/ Not to apply declared prices in the purchase and sale of goods and services before making price declaration as prescribed. For declaration of price reduction, goods producers and traders and service providers can immediately reduce prices to match reduction fluctuations of price constituents and concurrently send written price declarations and notify reduced prices to competent state agencies;

dd/ To disclose information on declared prices; to notify in writing the agency competent to receive written price declarations of any change in the time of application of the declared prices; to publicize and post up declared prices within their distribution systems (if any); to comply with declared prices; to abide by price valorization measures applied by competent state agencies in accordance with law;

e/ To comply with law-prescribed sanctions against violations in price declaration in accordance with the law on sanctioning of administrative violations in the fields of price, charge, fee and invoice.”

8. To amend and supplement Clause 1, Article 19 as follows:

“1. The Minister of Finance shall authorize the Director of the Department of Price Management under the Ministry of Finance to issue notices of the expenses prescribed at Point h, Clause 1, Article 8 of this Circular.”

9. The form of written price declaration in Appendix 4 to the Ministry of Finance’s Circular No. 56/2014/TT-BTC of April 28, 2014, guiding the Government’s Decree No. 177/2013/ND-CP of November 14, 2013, detailing and guiding the implementation of a number of articles of the Law on Price (below referred to as Circular No. 56/2014/TT-BTC), is modified and issued together with this Circular.

Article 2.

1. To annul Article 16 of Circular No. 56/2014/TT-BTC.

2. To add the phrase “and Clauses 5 and 6, Article 1 of Decree No. 149/2016/ND-CP” after the title of Article 3 of Circular No. 56/2014/TT-BTC.

3. To annul the phrase “Point h” in Clause 1, Article 4 of Circular No. 56/2014/TT-BTC.

4. To replace the phrase “Clause 2, Article 5 of Decree No. 177/2013/ND-CP” with the phrase “Clause 3, Article 1 of Decree No. 149/2016/ND-CP” at Point d, Clause 1, Article 3 of Circular No. 56/2014/TT-BTC.

5. To replace the phrase “Article 6 of Decree No. 177/2013/ND-CP” with the phrase “Clause 4, Article 1 of Decree No. 149/2016/ND-CP” in Clause 1, Article 5 of Circular No. 56/2014/TT-BTC.

6. To annul the phrase “Article 8” and add the phrase “and Clauses 7 and 8, Article 1, Decree No. 149/2016/ND-CP” after the phrase “Articles 9 and 10 of Decree No. 177/2013/ND-CP” in Clause 1, Article 9 of Circular No. 56/2014/TT-BTC.

7. To add legal grounds, including the title, code, issuing agency and date of issuance of this Circular, to the form of an official letter sent to the agency receiving price registration forms in Appendix No. 01 and the form of an official letter sent to state agencies competent to appraise price options and set prices in Appendix No. 2a to Circular No. 56/2014/TT-BTC.

Article 3. Implementation organization responsibility

1. Ministries shall, based on the local practical situation and law on price management, promulgate regulations on price management for sectors and fields according to their competence.

2. Provincial-level People’s Committees shall, based on the local practical situation and law on price management, promulgate regulations on price management in their localities according to their competence.

3. Any problems arising in the course of implementation of this Circular should be promptly reported to the Ministry of Finance (the Department of Price Management) for consideration and settlement.

Article 4. Effect

This Circular takes effect on January 1, 2017.

For the Minister of Finance
Deputy Minister
TRAN VAN HIEU

 

 

[1] Công Báo Nos 1277-1278 (29/12/2016)

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