Thông tư 104/2008/TT-BTC

Circular No. 104/2008/TT-BTC of November 13, 2008, guiding the implementation of the Governments Decree No. 170/2003/ND-CP of DECEMBER 25, 2003, detailing the implementation of a number of articles of the Ordinance on prices and Decree No. 75/2008/ND-CP of June 9, 2008, amending and supplementing a number of articles of the Government’s Decree No. 170/2003/ND-CP of December 25, 2003, detailing the implementation of a number of articles of the Ordinance on prices.

Circular No. 104/2008/TT-BTC of November 13, 2008, guiding the implementation of the Governments Decree No. 170/2003/ND-CP of DECEMBER 25, 2003, detailing the implementation of a number of articles of the Ordinance on prices and Decree No. 75/2008/ND-CP of June 9, 2008, amending and supplementing a number of articles of the Government’s Decree No. 170/2003/ND-CP of December 25, 2003, detailing the implementation of a number of articles of the Ordinance on prices. đã được thay thế bởi Circular No. 56/2014/TT-BTC guiding Decree No. 177/2013/ND-CP guiding The Law on Prices và được áp dụng kể từ ngày 14/06/2014.

Nội dung toàn văn Circular No. 104/2008/TT-BTC of November 13, 2008, guiding the implementation of the Governments Decree No. 170/2003/ND-CP of DECEMBER 25, 2003, detailing the implementation of a number of articles of the Ordinance on prices and Decree No. 75/2008/ND-CP of June 9, 2008, amending and supplementing a number of articles of the Government’s Decree No. 170/2003/ND-CP of December 25, 2003, detailing the implementation of a number of articles of the Ordinance on prices.


THE MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence Freedom Happiness

 

No. 104/2008/TT-BTC

Hanoi, November 13, 2008

 

CIRCULAR

GUIDING THE IMPLEMENTATION OF THE GOVERNMENTS DECREE No. 170/2003/ND-CP OF DECEMBER 25, 2003, DETAILING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE ORDINANCE ON PRICES AND DECREE No. 75/2008/ND-CP OF JUNE 9, 2008, AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE GOVERNMENTS DECREE No. 170/2003/ND-CP OF DECEMBER 25, 2003, DETAILING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE ORDINANCE ON PRICES

Pursuant to the Governments Decree No. 170/2003/ND-CP of December 25, 2003, detailing the implementation of a number of articles of the Ordinance on Prices (below referred to as Decree No. 170/2003/ND-CP);
Pursuant to the Governments Decree No. 75/2008/ND-CP of June 9, 2008, amending and supplementing a number of articles of the Governments Decree No. 170/2003/ND-CP of December 25, 2003, detailing the implementation of a number of articles of the Ordinance on Prices (below referred to as Decree No. 75/2008/ND-CP);
The Ministry of Finance guides the implementation of Decree No. 170/2003/ND-CP and Decree No. 75/2008/ND-CP as follows:

A. GENERAL PROVISIONS

This Circular guides price valorization; powers and responsibilities of agencies and units in the elaboration, submission and appraisal of price options and price decisions; dossiers and contents of price options; dossiers of and procedures for price consultation; control of price constituents; price registration; and declaration of prices of goods and service.

B. SPECIFIC PROVISIONS

I. VALORIZATION OF GOODS AND SERVICE PRICES

1. The list of goods and services subject to price valorization prescribed in Clause 2, Article 1 of Decree No. 75/2008/ND-CP are specified in Appendix 1a to this Circular and lists of goods and services subject to price valorization under the pricing competence of Peoples Committees of provinces and centrally run cities (below referred to as provincial-level Peoples Committees) prescribed at Point 3, Clause 2, Article 1 of Decree No. 75/2008/ND-CP.

2. Conditions for application of price valorization measures

When domestic market prices of goods and services in the below list, which are specified in Appendix 1a to this Circular, undergo abnormal fluctuations, soaring or slumping in an unreasonable manner compared to pre-fluctuation market prices due to the occurrence of natural disasters, fires, epidemics, enemy sabotages or economic crises or when organizations or individuals abuse their monopolistic positions or join monopolistic syndicates to speculate goods and cause changes in the supply-demand balance of goods and services; or due to groundless rumors of price increase or decrease which affect socioeconomic development as well as peoples life in each region or nationwide, specifically:

a/ Petrol and oil: To comply with the Governments Decree No. 55/2007/ND-CP of April 6, 2007, on petrol and oil trading and the Finance Ministrys guidance.

b/ Cement and construction steel: For at least 15 consecutive days, retail market prices rise by an average of 15% or higher over the pre-fluctuation market prices.

c/ Liquefied gas: For at least 15 consecutive days, retail market prices rise by an average of 20% or higher over the pre-fluctuation market prices.

d/ Chemical fertilizers: For at least 15 consecutive days, retail market prices rise by 20% or higher over the pre-fluctuation market prices.

e/ Plant protection drugs: For at least 15 consecutive days, retail market prices rise by 15% or higher over the pre-fluctuation market prices.

f/ Veterinary drugs: For at least 15 consecutive days, retail market prices rise by 15% or higher over the pre-fluctuation market prices.

g/ Salt: For at least 15 consecutive days, the prices of salt sold by salt producers to production or business organizations and individuals (below referred to as enterprises) drop at least 20% as compared to the pre-fluctuation market prices.

h/ Milk: For at least 15 consecutive days, retail prices rise by 20% or higher over the pre-fluctuation market prices.

i/ Table sugar: For at least 15 consecutive days, retail market prices of white sugar and refined sugar rise by 20% or higher over the pre-fluctuation market prices.

k/ Paddy rice: For at least 15 consecutive days, purchase prices drop at least 15% compared to the pre-fluctuation market prices.

l/ Ordinary rice: For at least 15 consecutive days, retail market prices rise by 20% or higher over the pre-fluctuation market prices.

m/ Preventive and curative medicines for human use (including medicines in the list of curative medicines mostly used at medical examination and treatment establishments prescribed by the Ministry of Health): For at least 15 consecutive days, retail market prices rise by 15% or higher over the pre-fluctuation market prices.

n/ Charges for transporting passengers by rail, for hard-seat tickets: For at least 15 consecutive days, the charges rise by 20% or higher over the pre-fluctuation market charges.

o/ Some types of animal feed (maize, soybean and soybean oil cakes): For at least 15 consecutive days, the sale prices rise by 20% or higher over the pre-fluctuation market prices.

p/ For goods and services on the list of those subject to price valorization prescribed by provincial-level Peoples Committees, provincial-level Finance Services shall advise provincial-level Peoples Committees to specify conditions for application of price valorization measures suitable to the local practical situation.

3. Competence to decide on price valorization measures

When goods and service prices fluctuate abnormally as provided for in Clause 1, Section I, Part B of this Circular, state management agencies in charge of prices shall decide on and announce the application of price valorization measures according to their competence.

3.1. The Ministry of Finance shall base itself on the practical situation to report and propose the Prime Minister to decide on the application of one or several price valorization measures specified at Point 1, Clause 3, Article 1 of Decree No. 75/2008/ND-CP including:

a/ Adjusting goods supply and demand.

b/ Purchasing or selling national reserve commodities.

c/ Controlling goods in stock.

d/ Financial and monetary measures.

3.2. The Ministry of Finance shall base itself on the practical situation to decide on and announce the application of one or several price valorization measures specified at Point 2, Clause 3, Article 1 of Decree No. 75/2008/ND-CP specifically as follows:

a/ Setting maximum prices, minimum prices and price brackets of goods and services subject to price valorization to serve as a basis for production and business enterprises to decide on specific sale or purchase prices.

b/ Controlling price constituents of goods and services subject to price valorization so that the Ministry of Finance and concerned ministries and branches shall coordinate with provincial-level Peoples Committees in implementing Article 22a in Clause 10, Article 1 of Decree No. 75/2008/ND-CP and Section V, Part B of this Circular.

c/ Requesting price registration and declaration under Article 22b in Clause 10, Article 1 of Decree No. 75/2008/ND-CP and Sections VI and VII, Part B of this Circular.

d/ Publicizing price information under Article 22c in Clause 10, Article 1 of Decree No. 75/2008/ND-CP.

dd/ Other economic and administrative measures according to its competence, including:

- Deciding to suspend the application of goods or service prices set by enterprises and ordering the application of the pre-fluctuation prices.

- Giving warnings, imposing fines, collecting disparities gained from the unreasonable price increase into the state budget or requesting business registration agencies to withdraw business registration certificates in accordance with law.

- Deciding on the organization of teams to examine or inspect the observance of state regulations on price management and sale of goods and services at prices set by competent agencies; examine the posting of prices and the sale of goods and services at the posted prices. Imposing sanctions on price-related administrative violations in accordance with law.

- Deciding on the application of thrift practice and waste combat measures to reduce product costs; providing financial supports in accordance with law.

3.3. Provincial-level Peoples Committee presidents shall decide on and announce the application of price valorization measures specified at Point 3, Clause 3, Article 1 of Decree No. 75/2008/ND-CP including:

a/ Measures to regulate goods and service supply and demand according to their competence;

b/ Financial and monetary measures;

c/ Price registration and declaration under Article 22b in Clause 10, Article 1 of Decree No. 75/2008/ND-CP and Sections VI and VII, Part B of this Circular.

d/ Publicization of price information under Article 22c in Clause 10, Article 1 of Decree No. 75/2008/ND-CP.

dd/ Other economic and administrative measures according to their competence, including:

- Deciding to suspend the application of goods and service prices set by enterprises and ordering the application of the pre-fluctuation prices.

- Giving warnings, imposing fines, collecting the disparities gained from the unreasonable price increase into the state budget or revoking business registration certificates.

- Deciding on the organization of teams to examine or inspect the observance of state regulations on price management as well as the sale of goods and services at prices prescribed by competent agencies; examining the posting of prices and the sale of goods and services at posted prices. Imposing sanctions on price-related administrative violations in accordance with law.

- Deciding on the application of thrift practice and waste combat measures to reduce product costs.

4. Price valorization responsibilities of state management agencies in charge of prices

4.1. For goods and services subject to price valorization for which the Prime Minister and the Minister of Finance are competent to decide on and announce the application of price valorization measures, the Price Management Department (the Ministry of Finance) shall:

a/ Assume the prime responsibility for, and coordinate with concerned agencies in, promptly proposing the Minister of Finance to decide on and announce the application of price valorization measures according to his/her competence or report the situation to the Minister of Finance for the latter to propose the Prime Minister to decide on and announce the application of price valorization in each region or nationwide.

b/ Advise the Minister of Finance to propose the Prime Minister to adjust the list of goods and services subject to price valorization in response to practical developments of market prices and management requirements in each period.

c/ Assume the prime responsibility for, and coordinate with concerned agencies in, organizing the control of price constituents of goods items specified in Clause 10, Article 1 of Decree No. 75/2008/ND-CP and Section V of this Circular or advise the Minister of Finance to direct specialized agencies under the Ministry or provincial-level Finance Services to control price constituents of enterprises operating in their respective localities.

d/ Promptly report to the Minister of Finance on the implementation of price valorization measures and make reports on the implementation of these measures for submission by the Minister of Finance to the Prime Minister.

4.2. For goods and services subject to price valorization for which the Prime Minister, the Minister of Finance or presidents of provincial-level Peoples Committees are competent to decide on and announce the application of price valorization measures, provincial-level Finance Services shall:

a/ Assume the prime responsibility for, and coordinate with concerned agencies and units in, proposing presidents of provincial-level Peoples Committees to decide on and announce the application of price valorization measures in their localities according to their competence.

b/ Assume the prime responsibility for, and coordinate with concerned agencies and units in, controlling price constituents of goods items under their competence as prescribed in Clause 10, Article 1 of Decree No. 75/2008/ND-CP Section V of this Circular and the Finance Ministers direction; examine the observance of legal provisions on price and other relevant regulations such as those on the examination of price posting and sale of goods and services at posted prices; price registration and declaration and posting of prices of goods and services in the list of those subject to price registration or declaration (according to their competence), detect and promptly handle violations of the Price Ordinance and relevant legal provisions; examine the observance of price valorization measures.

c/ Assume the prime responsibility for, and coordinate with concerned agencies and units such as the market control force, industry and trade services, customs offices and police offices in, examining, inspecting and handling according to current laws monopolistic acts, acts of joining monopolistic syndicates, acts of competing in contravention of the price law, abusing the States policies on price administration or abusing market changes or the circumstances of natural disasters or epidemics to increase prices to unreasonable levels.

d/ Promptly report to the Ministry of Finance and provincial-level Peoples Committees on the application of price valorization measures decided by the Prime Minister, the Minister of Finance or provincial-level Peoples Committee presidents in their respective localities.

5. Enterprises producing or trading in goods and services subject to price valorization shall apply price valorization measures decided by the Prime Minister, the Minister of Finance or provincial-level Peoples Committee presidents in accordance with Decree No. 75/2008/ND-CP and this Circular.

In case of necessity, at the written request of competent state management agencies, producers or traders shall report on production costs and price constituents, cost prices and sale prices of goods and services on the list of those subject to price valorization, price registration or price declaration

II. POWERS AND RESPONSIBILITIES OF AGENCIES AND UNITS IN THE ELABORATION, SUBMISSION AND APPRAISAL OF PRICE OPTIONS AND PRICE DECISIONS

1. Powers and responsibilities of agencies and units regarding assets, goods and services under the pricing competence of the Government:

1.1. For methods of determining land prices, price brackets for land of different categories and methods of determining land and water surface rent brackets, price options shall be elaborated and submitted to the Government for decision by the Ministry of Natural Resources and Environment, after obtaining written opinions of concerned ministries, branches and provincial-level Peoples Committees.

1.2. For price brackets or standard prices of state-owned houses for sale or lease and price brackets of social houses for lease or hire-purchase, price options shall be elaborated and submitted to the Government for decision by the Ministry of Construction, after obtaining written opinions of concerned ministries, branches and provincial-level Peoples Committees and appraisal opinions of the Ministry of Finance.

1.3. The Ministry of Agriculture and Rural Development shall formulate principles and methods of pricing forests of all kinds and, after obtaining written opinions of concerned ministries and provincial-level Peoples Committees, submit them to the Government for promulgation.

2. Powers and responsibilities of agencies and units regarding assets, goods and services under the pricing competence of the Prime Minister

2.1. For rent brackets for public-duty houses, the Ministry of Construction shall elaborate price options and, after obtaining written opinions of concerned ministries and branches and appraisal opinions of the Ministry of Finance, submit them the Prime Minister for decision.

2.2. For electricity retail prices, the Electricity Regulatory Authority shall elaborate and submit price options to the Ministry of Industry and Trade for consideration and, after obtaining written opinions of concerned ministries and appraisal opinions of the Ministry of Finance, subsequent submission to the Prime Minister for approval.

2.3. For charges for ordinary domestic mails weighing up to 20 grams and local telephone services, service providers shall elaborate and report charge options to the Minister of Information and Communication for summing up and, after obtaining written appraisal opinions of the Ministry of Finance, submission to the Prime Minister for decision.

2.4. For the sale price of the Nhan Dan daily, the Editorial Board of Nhan Dan newspaper shall elaborate price options and, after obtaining written opinions of concerned ministries and branches and appraisal opinions of the Ministry of Finance, submit them to the Prime Minister for decision.

3. Powers and responsibilities of agencies and units regarding assets, goods and services under the pricing competence of the Minister of Finance

3.1. For sale prices or rent rates of state-owned infrastructure facilities serving national and public interests not through auction but through contractor designation or self-execution, especially under the Bidding Law, price options shall be elaborated and submitted by units assigned by competent agencies to managed these assets to asset-managing ministries for appraisal and submission to the Minister of Finance for decision.

3.2. Maximum purchase prices and minimum sale prices of national reserve commodities:

- For national reserve commodities (excluding national reserves for defense, security and cipher purposes) managed by the National Reserve Department, options on maximum purchase prices, minimum sale prices and import and export expenses in a plan year as prescribed in the Ordinance on National Reserves shall be elaborated and sent by the National Reserve Department to the Price Management Department for appraisal and submission to the Minister of Finance for decision.

- For national reserve commodities managed by ministries and branches, options on maximum purchase prices and minimum sale prices (except those for defense, security and cipher purposes); and import and export expenses (including those for defense, security and cipher purposes) in a plan year as prescribed in the Ordinance on National Reserves shall be elaborated and submitted by establishments directly managing national reserves commodities to managing ministries or branches for approval and forwarding to the Price Management Department for appraisal and submission to the Minister of Finance for decision.

3.3. For public-utility products and services ordered or planned by competent state agencies; goods and services produced and provided under state orders and paid with state budget funds through contractor designation or self-execution under the Bidding Law but not through auction (except goods and services produced and provided under orders; public products and services under the pricing competence of other ministries, branches or provincial-level Peoples Committees as prescribed by law), price options shall be elaborated and reported by units producing or providing goods and services to line ministries for approval and forwarding to the Price Management Department for appraisal and submission to the Minister of Finance for decision.

3.4. For domestic air freight rate brackets, service charge rates for takeoff and landing; controlling inbound and outbound flights; supporting flight operations; security screening; passenger services and other service charge brackets at airports and airfields under the aviation law, price options shall be elaborated and submitted by service-providing units to the Civil Aviation Administration of Vietnam for approval and forwarding to the Price Management Department for appraisal and submission to the Minister of Finance for decision.

3.5. For price brackets for daily-life clean water, price options shall be elaborated and submitted by the Prime Management Department to the Minister of Finance for decision after obtaining written opinions of the Ministry of Construction, the Ministry of Agriculture and Rural Development and provincial-level Peoples Committees

3.6. For goods and services being state monopolies as prescribed by law (except those on the list specified in Clause 4, Article 1 of Decree No. 75/2008/ND-CP) price options shall be elaborated and submitted by enterprises to the Price Management Department for appraisal and subsequent submission to the Minister of Finance for decision after obtaining written opinions of concerned ministries.

3.7. The exemption from or reduction of post and telecommunications service charges in a case of emergency shall be proposed by the Ministry of Information and Communication and appraised by the Price Management Department for submission to the Minister of Finance for decision.

3.8. The Price Management Department shall assume the prime responsibility for, and coordinate with concerned agencies in, examining the implementation of the Finance Ministers price decisions.

4. Powers and responsibilities of agencies and units regarding assets, goods and services under the pricing competence of the Minister of Industry and Trade:

The Minister of Industry and Trade shall, based on electricity retail price brackets approved by the Prime Minister, guide specific sale prices of electricity for consumers within the national power grid after obtaining written opinions of the Ministry of Finance.

The Minister of Industry and Trade shall approve price brackets for electricity generation; price brackets for electricity wholesale: service charges for electricity transmission, transmission-grid connection, electricity distribution, electricity moderation and administration of electricity market transactions; charges for services to support, regulate and participate in the electricity market; and electricity retail prices in rural, mountainous and island areas.

5. Powers and responsibilities of agencies and units regarding assets, goods and services under the pricing competence of the Minister of Information and Communication:

5.1. For service charges for (ordinary) domestic basic mails weighing up to 20 grams and local telephone services, the Minister of Information and Communication shall decide on specific charge rates after the Prime Minister approves charge options.

5.2. For public-utility post services, public-utility telecommunications services and exclusive post services, charge options shall be elaborated and submitted by service-providing enterprises to the Minister of Information and Communication for decision after obtaining the written agreement of the Ministry of Finance.

5.3. For charges for some telecommunications services which occupy dominant market shares of enterprises having dominant market shares, connection charges between telecommunications enterprises and charges for some other post and telecommunications services prescribed by the Prime Minister, charge options shall be elaborated and submitted by service-providing enterprises to the Minister of Information and Communication for decision in accordance with the Prime Ministers Decision No. 39/2007/QD-TTg of February 21, 2007, on the management of post and telecommunications service charges and the Information and Communication Ministrys Circular No. 02/2007/TT-BTTTT of December 13, 2007, guiding the implementation of regulations on management of post and telecommunications service charges.

6. Powers and responsibilities of agencies and units regarding assets, goods and services under the pricing competence of the Minister of Health:

The maximum prices of medicines covered by the state budget and health insurance fund comply with the Governments Decree No. 79/2006/ND-CP of August 9, 2006, detailing the implementation of a number of articles of the Pharmacy Law and Joint Circular No. 11/2007/TTLT-BYT-BTC-BCTof August 31, 2007, of the Ministry of Health, the Ministry of Finance and the Ministry of Industry and Trade guiding the performance of state management of prices of medicines for human use.

7. Powers and responsibilities of agencies and units regarding assets, goods and services under the pricing competence of the Minister of Construction:

The Minister of Construction shall, based on the price brackets or sale prices or rent rates of state-owned houses for resettled people and social policy beneficiaries, the hire-purchase prices of social houses and rent rates of public-duty houses prescribed by the Government and the Prime Minister, guide provincial-level Peoples Committees in deciding on specific sale prices or rent rates of dwelling houses in their respective localities.

8. Powers and responsibilities of agencies and units regarding assets, goods and services under the pricing competence of the Minister of Agriculture and Rural Development:

Based on the principles and methods of determining prices of forests of all categories prescribed by the Government, the Minister of Agriculture and Rural Development shall assume the prime responsibility for, and coordinate with the Ministry of Finance in, guiding provincial-level Peoples Committees in deciding on the prices of forests of each category in their respective localities.

9. Powers and responsibilities of agencies and units regarding assets, goods and services under the pricing competence of the Minister of Defense:

9.1. For goods and services for defense purposes produced or provided by the Defense Ministrys enterprises as ordered, planned or designated and paid with state budget funds, price options shall be elaborated and submitted by enterprises to the Finance Department (the Ministry of Defense) for appraisal and submission to the Minister of Defense for decision; price decisions shall be sent to the Ministry of Finance for examination when necessary.

9.2. For national reserve commodities for defense purposes in a plan year as prescribed by the Ordinance on National Reserves which are managed by the Defense Ministrys units, price options shall be elaborated and submitted by units assigned to manage goods to the Finance Department (the Ministry of Defense) for appraisal and submission to the Minister of Defense for decision after obtaining in-principle agreement with the Ministry of Finance; price decisions shall be sent to the Ministry of Finance for examination when necessary.

10. Powers and responsibilities of agencies and units regarding assets, goods and services under the pricing competence of the Minister of Public Security:

10.1. For goods and services for political security and social order purposes produced or supplied by the Public Security Ministrys enterprises as ordered, planned or designated and paid with state budget funds, price options shall be elaborated by enterprises and appraised by the Finance Department (the Ministry of Public Security) before submitting to the Minister of Public Security for decision; price decisions shall be sent to the Ministry of Finance for examination when necessary.

10.2. For national reserves commodities, for political security and social order purposes in a plan year as prescribed by the Ordinance-on National Reserves, price options shall be elaborated by the Public Security Ministrys units which are assigned to manage these national reserve commodities and appraised by the Finance Department (the Ministry of Public Security) before submitting to the Minister of Public Security for decision after reaching in-principle agreement with the Ministry of Finance; price decisions shall be sent to the Ministry of Finance for examination when necessary.

11. Powers and responsibilities of agencies and units regarding assets, goods and services under the pricing competence of the Minister of Home Affairs:

For national reserve commodities for cipher purposes in a plan year as prescribed by the Ordinance on National Reserves, sale and purchase price options shall be elaborated and submitted by the Home Affairs Ministrys units which are assigned to manage national reserve commodities to the Minister of Home Affairs for decision, after reaching in-principle agreement with the Ministry of Finance; price decisions shall be sent to the Ministry of Finance for reporting and examination when necessary.

12. Powers and responsibilities of agencies and units regarding assets, goods and services under the pricing competence of the Minister of Natural Resources and Environment:

The Ministry of Natural Resources and Environment shall, based on the methods of determining land prices and price brackets for land of different categories prescribed by the Government, guide provincial-level Peoples Committees in deciding on land prices in their respective localities.

13. Powers and responsibilities of agencies and units regarding assets, goods and services under the pricing competence of other ministries:

For national reserves commodities in a plan year as prescribed by the Ordinance on National Reserves, ministers or heads of agencies managing national reserve commodities shall, based on the competence of managing national reserve commodities decentralized by the Government and the maximum purchase prices and the minimum sale prices decided by the Minister of Finance, provide for specific sale and purchase prices in accordance with law and send price decisions to the Ministry of Finance for examination when necessary.

14. Powers and responsibilities of agencies and units regarding assets, goods and services under the pricing competence of provincial-level Peoples Committees:

14.1. Price options for the following goods and services shall be elaborated and submitted by specialized agencies or assigned agencies to provincial-level Peoples Committees for decision after obtaining written opinions of concerned agencies and appraisal opinions of the finance agency of the same level:

- Fare rates for by-bus passenger transit services in urban centers and industrial parks the bidding for the provision of which is organized or ordered by the State;

- Fare rates for by-train passenger transit services in urban centers;

- Sale prices of newspapers of provincial-level Party Committees under the States decisions on state budget supports;

- Sale prices or rent rates of state-owned houses; sale prices or rent rates of state-owned houses for resettled people and social policy beneficiaries; sale prices or rent rates of state-owned houses for use as working offices or for business purposes; rent rates or hire-purchase prices of social houses; and rent rates of public-duty houses;

- Retail prices of daily-life electricity in rural, mountainous and island areas where investment in electricity activities in inefficient;

- Prices of daily-life clean water and clean water for other purposes;

- Prices of public-utility products and services produced as ordered or planned; prices of local budget-funded goods and services produced under State-placed orders through contractor designation or self-execution under the Bidding Law but not through auction.

- Price and freight subsidies for goods on the list of those eligible for price or freight subsidies covered with state budget funds; prices or price brackets for retailing goods eligible for price or freight subsidies; freights for supplying essential commodities and services on the list of those eligible for price subsidies for people in mountainous, deep-lying, remote and island areas;

- Prices and rent rates of forests of all categories in their respective localities.

14.2. Price options for the following goods and services shall be elaborated and submitted by specialized agencies or assigned agencies to provincial-level Peoples Committees for decision:

- Specific prices of land of different categories, rent rates for land and water surfaces in localities.

Based on the above guidance, provincial-level Peoples Committees shall assign competent agencies to elaborate, submit and appraise price options for each specific type of goods and services in accordance with law.

III. DOSSIERS AND CONTENTS OF PRICE OPTIONS

1. A dossier of price options or price adjustment (below referred to as dossiers of price options)
comprises:

1.1. An official letter requesting competent agencies to decide on or adjust prices.

1.2. Written explanations on price options (a table of price calculation structures with price constituents and explanations on these price calculation structure).

1.3. A written summary of comments of concerned agencies (enclosed with valid copies of the comments of these agencies).

1.4. A written appraisals of price options by agencies with appraising competence as prescribed.

1.5. Other relevant documents.

2. Details of the explanations on price options:

2.1. The necessity for and objectives of price determination or adjustment (the situation of production of or trading in goods or services subject to price determination or adjustment, price developments in the domestic and world markets; the necessity for adjusting prices).

2.2. Grounds for determination or adjustment of prices (relevant legal documents).

2.3. Sheets of calculation of cost prices of goods or services (for home-made goods and services), import cost prices (for imported goods); sale prices of goods or services and structures of proposed prices, which must comply with the Regulation on price calculation issued by the Ministry of Finance.

Comparison between the proposed prices and the prices of goods or services in some regional countries and the domestic market (if any).

2.4. Impacts of the new prices on the operation of other production or business enterprises, the state budget, social life and consumer incomes.

2.5. Measures for organizing the application of new prices.

3. Dossiers of price options sent to appraising agencies shall be made according to the form in Appendix 2 to this Circular (not printed herein).

IV. DOSSIERS OF AND PROCEDURES FOR PRICE CONSULTATIONS

1. A dossier of price consultations comprises:

1.1. The written directive or request for price consultation of a competent state management agency or the written request for price consultations of either (or both) of the purchaser and the seller sent to the agency competent to hold price consultations.

1.2. Price options for consultation:

a/ The seller that must hold price consultations as requested by a competent agency or proposes by itself price consultations shall elaborate and send price options for consultation to the agency to be consulted on prices, clearly explaining the following:

- Practical goods or service production-consumption and supply-demand;

- Analysis of the prices proposed for consultation;

+ A table of price-calculation structures with price-constituting elements, analysis and explanations on price calculation structures (with an analysis of and comparison with price calculation structures of the time before price consultation is requested or proposed).

+ Analysis of the impacts of new prices on production and business activities, financial activities, life of enterprises laborers, and obligations toward the state budget.

+ Matters on which the seller and the purchaser cannot reach agreement and the sellers arguments on these matters.

+ Recommendations (if any).

b/ The purchaser that must hold price consultation as requested by a competent agency or proposes by itself price consultations shall elaborate and send price consultation options to the agency to be consulted, clearly explaining the following:

- A table of price calculation structures according to price constituents of their goods or services calculated according to the new input prices proposed by the seller. Price calculation structures (with an analysis of and comparison with input prices before consultation is requested or proposed).

- Analyzing the impacts of new prices on production and business efficiency, financial activities, life of enterprises laborers, sale prices of products, possibility of consumer acceptance, comparison with prices of similar goods and services in the market, and obligations toward the state budget.

- Matters on which the purchaser and the seller cannot reach agreement and its arguments on these matters.

- Other recommendations (if any).

1.3. When a competent agency requests the organization of a compulsory price consultation, the seller and purchaser shall both elaborate price consultation dossiers under the above guidance.

1.4. The purchaser and seller shall compile price consultation dossiers according to the form in Appendix 3 to this Circular (not printed herein) and send at least three copies of the dossiers to the agency competent to hold price consultations and a copy to its partner (seller or purchaser).

2. Procedures for and order of price consultations

2.1. Agencies competent to hold price consultations are as designed in Clause 8, Article 1 of Decree No. 75/2008/ND-CP.

2.2. Participants in goods and service price consultations include the agency competent to hold price consultations; competent representatives of the purchaser, the seller and relevant agencies as requested by the agency competent to hold price consultations.

2.3. Order of price consultations:

a/ Within five working days after receiving complete price consultation dossiers as specified in Clause 1, Section IV, Part B of this Circular, the agency competent to hold price consultations shall decide on the time for holding the, consultation conference and notify it in writing to parties to the consultation.

If enterprises price consultation dossiers are incomplete as prescribed, the agency competent to hold price consultations shall send a document to parties to the consultation, requesting them to comply with regulations.

b/ The agency competent to hold price consultations shall present the objectives, requirements and content of price consultation; request the purchaser and the seller to present their price consultation dossiers and price options for consultation and hear opinions of relevant agencies.

c/ The agency competent to hold price consultations shall draw conclusions and make a minutes (signed by representatives of the agency holding price consultations, the purchaser and the buyer) and notify the consultation results and form of publicization of consultation results to the purchaser and the seller for implementation.

d/ Enterprises involved in price consultations may withdraw their price consultation dossiers and reach agreement among themselves on the sale and purchase prices of goods and services before the competent agency holds price consultations.

2.4. Responsibilities of price consultation holders

a/ Competent agencies shall hold price consultations within 15 working days after receiving a price consultation request of the Prime Minister, ministers, heads of ministerial-level agencies, heads of government-attached agencies or presidents of provincial-level Peoples Committees; or price consultation requests of the purchaser or the seller, together with complete price consultation dossiers as prescribed in Clause 1, Section IV, Part B of this Circular.

b/ Before the time of holding price consultations, agencies competent to hold price consultations shall collect and analyze necessary information related to goods or services subject to price consultation: analyze price constituents which affect the seller and the purchaser and create conditions for them to reach agreement on prices.

c/ Decisions on the consultation prices shall be issued according to law and binding on the purchaser and the seller.

V. CONTROL OF PRICE CONSTITUENTS

1. Price constituents shall be controlled under Article 22a in Clause 10, Article 1 of Decree No. 75/2008/ND-CP.

2. Goods and services on the list of those subject to control of price constituents include:

2.1. Goods and services under the States pricing competence specified in Clause 4, Article 1 of Decree No. 75/2008/ND-CP.

2.2. Goods and services on the list of those subject to price valorization upon the occurrence of abnormal fluctuations specified in Clause 2, Article 1 of Decree No. 75/2008/ND-CP and Appendix 1a to this Circular.

2.3. Goods and services on the list of those subject to price registration specified in Clauses 1 and 3, Article 22b of Decree No. 75/2008/ND-CP; Point 1.3, Clause 1, Section VI and Appendix 1b to this Circular.

2.4. Goods and services subject to control of price constituents requested by the Prime Minister or presidents of provincial-level Peoples Committees.

3. Price-related violations shall be handled in accordance with current law on sanctioning administrative violations in the price domain and relevant laws.

VI. REGISTRATION OF GOODS AND SERVICE PRICES

1. List of goods and services subject to price registration:

Goods and services subject to price registration are specified in Appendix 1b to this Circular.

2. Enterprises subject to price registration

Production and business enterprises subject to price registration are economic groups, corporations, joint-stock companies and limited liability companies in which the state capital accounts for over 50% of charter capital.

Based on market price fluctuations at each specific point of time, the Ministry of Finance shall announce additional enterprises subject to price registration.

3. Forms and contents of and procedures for price registration

3.1. Prices shall be registered by sending price registration dossiers, which shall be made according to the form in Appendix 4 to this Circular (not printed herein), to agencies receiving price registration specified in Clause 4, Section VI, Part B of this Circular.

- First-time price registration is price registration for the first time by producers and traders with agencies receiving price registration dossiers as prescribed in this Circular.

- Prices shall be re-registered when producers and traders receive a re-registration request of a competent agency.

3.2. A price registration dossier comprises:

- The registered price, which is the price determined by a producer or trader according to the principles and methods prescribed by the Government, the Regulation on price calculation issued by the Minister of Finance and specific guidance of relevant ministries and branches in conformity with standards, specifications and quality of goods and services.

- The planned time of application of the registered price.

- Explanations on price calculation structures based on price constituents (enclosed with the price registration document).

3.3. Procedures for price registration:

- Enterprises producing or trading in goods or services subject to price registration specified in the list in Appendix 1b to this Circular shall compile and send a price registration dossier to the agency receiving price registration dossiers.

- A price registration dossier shall be made in three sets which shall be sent to the finance agency and line management agency and kept at the unit.

- The agency receiving the price registration dossier shall check, append the seal showing the date of receipt and write the date of receipt on the dossier according to administrative procedures.

- When the agency receiving the price registration dossier detects unreasonable constituents in the price registered by the enterprise, it shall send an official letter to the enterprise, requesting the latter to analyze unreasonable constituents and re-register the price.

- If no request for price re-registration is made by the agency receiving the price registration dossier within seven working days from the date of receipt of the dossiers certified by the dossier-receiving agency, the producer or trader may organize the sale of goods and services at the registered price (for goods vulnerable to speculation or hoarding for enjoying price differences, competent agencies shall issue documents to guide each specific case).

4. Agencies receiving price registration dossiers

4.1. The Ministry of Finance (the Price Management Department) shall receive price registration dossiers for goods and services specified in Appendix 1b to this Circular (except those at Point 20) of enterprises managed by the Government, the Prime Minister or ministries and branches specified in Clause 2, Section VI, Part B of this Circular.

4.2. Line ministries and branches shall receive price registration dossiers for goods and services specified in Appendix 1b to this Circular (except those at Point 20) of enterprises under their management as specified in Clause 2, Section VI, Part B of this Circular.

4.3. Provincial-level Finance Services and line management services shall receive price registration dossiers for goods and services specified in Appendix 1b to this Circular of producers and traders under provincial management as prescribed in Clause 2, Section VI, Part B of this Circular.

5. Powers and responsibilities of organizations and individuals:

5.1. Agencies receiving price registration dossiers shall consider price registration dossiers within 7 working days, specifically:

- Receiving enterprises price registration dossiers; examine the reasonability and legality of the dossiers, check the prices registered, and upon detection of unreasonable constituents in the prices registered by enterprises, request enterprises to stop the sale of goods or services at the registered prices and make re-registration.

- Keep confidential enterprises price registration dossiers, explanations on price constituents and prices pending application of the registered prices; and apply the prices registered by enterprises for the purposes of valorizing prices and controlling the performance of financial obligations in accordance with law when necessary.

5.2. Price-registering enterprises:

- Before issuing decisions on the sale prices of their goods or services, enterprises subject to price registration shall make price registration with competent agencies.

- Enterprises subject to price registration shall send to agencies receiving price registration dossiers specified at Points 4.1 and 4.2, Clause 4, Section VI, Part B of this Circular price registration dossiers, which are made under the guidance in Appendix 4 to this Circular (not printed herein). A price registration dossier shall be made in three sets (one shall be kept at the enterprise, one to be sent to the Finance Ministrys agency receiving price registration dossiers and one to the line ministry).

- Enterprises subject to registration of goods and service prices shall send price registration dossiers to agencies receiving price registration dossiers specified at Point 4.3, Clause 4, Section VI, Part B of this Circular. A price registration dossier shall be made in three sets (one shall be kept at the enterprise, one to be sent to the Finance Ministrys agency receiving price registration dossiers and another to the line ministry).

- Enterprises subject to price registration shall take responsibility before law for their registered prices.

- They shall publicize price information; publicize the registered prices within their entire system, sell goods at the registered prices and, at the same time, observe price valorization measures upon the occurrence of abnormal market fluctuations in accordance with law.

VII. DECLARATION OF GOODS AND SERVICE PRICES

1. List of goods and services subject to price declaration

1.1. Goods and services subject to price declaration include those listed in Appendix 1c to this Circular (except goods and services priced by the State specified in Clause 4, Article 1 of Decree No. 74/2008/ND-CP; and goods and services specified in Clause 1, Section VI, Part B of this Circular).

1.2. Based on local practical situations, provincial-level Peoples Committees shall issue a list of goods and services subject to price declaration in their localities (including goods and services other than those listed in Appendix 1c).

2. Enterprises subject to price declaration

All enterprises producing or trading in goods and services on the list specified at Point 1.1, Clause 1, Section VII of this Circular are required to make price declaration.

3. Forms and contents of and procedures for price declaration

3.1. Prices shall be declared by sending price declaration documents to agencies receiving price declarations (including first-time declaration and re-declaration).

3.2. Details of a price declaration dossier:

- The declared price, which is the sale price applicable to customers determined by the producer or trader in conformity with specifications, standards and quality of goods and services (or the price agreed upon between the enterprise and customers).

- A declared price table or price decision.

3.3. Procedures for price declaration:

- When deciding to change prices, enterprises shall compile and send a price declaration dossier to agencies receiving price declaration dossiers defined in this Circular.

- First-time price declaration is price declaration for the first time by producers and traders to agencies receiving price declaration dossiers as prescribed in this Circular.

- Prices shall be re-registered when producers and traders increase or reduce prices compared to those of the previous declaration.

4. Agencies receiving price declarations

4.1. The Ministry of Finance (the Price Management Department) shall receive price declaration dossiers of state enterprises producing and trading in goods or providing services under central management (by other ministries or branches) specified at Point 1.1, Clause 1, Section VII, Part B of this Circular

4.2. Line ministries and branches shall receive price declaration dossiers for of state enterprises producing and trading in goods or providing services under their respective management specified at Point 1.1, Clause 1, Section VII, Part B of this Circular.

4.3. Provincial-level Finance Services shall receive price declaration dossiers of state enterprises producing and trading in goods or providing services under provincial management specified at Point 1.2, Clause 1, Section VII, Part B of this Circular.

5. Powers and responsibilities of organizations and individuals

5.1. Agencies receiving price declaration dossiers shall:

a/ When receiving price declaration dossiers, examine the reasonableness and legality of the dossiers; not approve goods and service prices declared by enterprises but only write the date of receipt and affix stamps of receipt according to administrative procedures.

b/ Use prices declared by enterprises only for the purposes of valorizing prices upon the occurrence of abnormal fluctuations in market prices and controlling the performance of financial obligations in accordance with law.

5.2. Price-declaring enterprises:

a/ Enterprises subject to price declaration shall declare the sale prices of their goods or services listed in Appendix 1c under the guidance in Appendix 5 to this Circular (not printed herein) to the agencies competent to receive price declaration dossiers.

b/ A price declaration dossier defined at Point 1.1, Clause 1, Section VII, Part B of this Circular shall be made in 4 sets, one to be kept at the enterprise and three others to be sent to the line ministry, the Price Management Department (the Ministry of Finance) and the provincial-level Finance Service.

A dossier of goods or service price declaration specified at Point 1.2, Clause 1, Section VII, Part B of this Circular shall be made in three sets, one to be kept at the price-declaring enterprise and two others to be sent to the provincial-level Finance Service and Industry and Trade Service. Provincial-level Finance Services shall sum up and send monthly reports on the declaration of goods and service prices in their localities to the Price Management Department (the Finance Ministry).

c/ Price-declaring enterprises shall sell goods and services at the declared prices, publicize price information and take responsibility before law for the accuracy of the declared prices.

C. ORGANIZATION OF IMPLEMENTATION

1. This Circular takes effect 15 days after its publication in CONG BAO and replaces the Finance Ministrys Circular No. 15/2004/TT-BTC of March 9, 2004, guiding the implementation of the Governments Decree No. 170/2003/ND-CP of December 25, 2003, detailing the implementation of a number of articles of the Price Ordinance, and all previous regulations contrary to this Circular.

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

 

FOR THE MINISTER OF FINANCE
VICE MINISTER




Tran Xuan Ha

 

 

APPENDIX 1A
(To the Finance Ministry’s Circular No. 104/2008/TT-BTC of November 13, 2008)

LIST OF GOODS AND SERVICES SUBJECT TO PRICE VALORIZATION

1. Petrol, oil;

2. Cement;

3. Construction steel;

4. Liquefied gas;

5. Chemical fertilizer;

6. Plant protection drugs;

7. Veterinary drugs: foot-and-mouth disease vaccine; avian influenza vaccine; antibiotics Oxytetracycline, Ampiciline, Tylosin and Enrofloxacin in the forms of injectible dose, tablet or powder (generic names and trade names)

8. Salt produced by salt makers;

9. Milk;

10. Table sugar (white sugar and refined sugar);

11. Paddy, rice;

12. Preventive and curative medicines for human use, including medicines in the list of major curative medicines used in medical examination and treatment establishments prescribed by the Ministry of Health.

13. Fare for transporting passenger by rail, for hard-seat tickets.

14. Animal feed: maize, soybean and soybean oil cakes.

15. Other goods and services specified by provincial-level Peoples Committees.

APPENDIX 1B
(To the Finance Ministry’s Circular No. 104/2008/TT-BTC of November 13, 2008)

LIST OF GOODS AND SERVICES SUBJECT TO PRICE REGISTRATION

1. Petrol, oil;

2. Cement;

3. Construction steel:

4. Liquefied gas;

5. Clean water for industrial production, business and service activities;

6. Chemical fertilizers: urea fertilizers, DAP, NPK and phosphate fertilizers

7. Plant protection drugs (generic names and trade names):

+ Pesticides: Fenobucard (min 96%); Etofenrox (min 96%), Buprofezin (min 98%), Imidaclorpi (min 96). Fipronil (min 96%);

+ Fungicides and bactericides: Isoprothiolane (min 96%), Tricyclazole (min 95%), Kasyugamycine (min 70%);

+ Herbicides: Glyphosate (min 95%), Pretilachlor, Quynchlorac (min 99%);

8. Veterinary drugs: foot-and-mouth disease vaccine; avian influenza vaccine; antibiotics Oxytetracycline, Ampiciline, Tylosin and Enrofloxacin in the forms of injectible dose, tablet or powder (generic names and trade names). Oxytetracycline in the form of powder for mixing with animal feed.

9. Table salt registered by business enterprises;

10. Formula milk for children aged under 6;

11. Table sugar: white sugar and refined sugar;

12. Rice registered by traders;

13. Animal feed: maize, soybean and soybean oil cakes registered by animal feed production and trading enterprises.

14. Coal;

15. Paper: printing papers, newspaper papers and writing papers;

16. Fare for transporting passenger by rail, for hard-seat tickets;

17. Post and telecommunications as guided by the Ministry of Information and Communication in Circular No. 02/2007/TT-BTTTT of December 13, 2007.

18. Textbooks;

19. Air fares for domestic flights outside the list of those subject to fare bracket determination by the State.

20. Goods and services on the list of those subject to price registration (other than the above list) specified by provincial-level Peoples Committees.

APPENDIX 1C
(To the Finance Ministry’s Circular No. 104/2008/TT-BTC of November 13, 2008)

LIST OF GOODS AND SERVICES SUBJECT TO PRICE DECLARATION

1. Industrial explosives;

2. Seaport services according to the list in seaport service charge rate brackets promulgated by seaport service providers.

3. Services at airports and airfields according to the list in airport service charge rate brackets promulgated by directors of airports and airfields.

4. Air tickets on domestic flights on the list of those subject to price bracket determination by the State.

5. Automobile transport fares according to Joint Circular No. 86/TTLT-BTC/BGTVTof July 18, 2007, of the Ministry of Finance and the Ministry of Transport guiding passenger transport tickets (fare declaration and publicity and examination of the application of automobile transport fares)

6. Preventive and curative medicines for human use according to Joint Circular No. 11/2007/TTLT-BYT-BTC-BCT of August 31, 2007, of the Ministry of Health, the Ministry of Finance and the Ministry of Industry and Trade guiding the state management of prices of preventive and curative medicines for human use.

8. Under 15 seat-cars, imported and locally made.

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Thuộc tính Văn bản pháp luật 104/2008/TT-BTC

Loại văn bảnThông tư
Số hiệu104/2008/TT-BTC
Cơ quan ban hành
Người ký
Ngày ban hành13/11/2008
Ngày hiệu lực11/12/2008
Ngày công báo...
Số công báo
Lĩnh vựcTài chính nhà nước
Tình trạng hiệu lựcHết hiệu lực 14/06/2014
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Download Văn bản pháp luật 104/2008/TT-BTC

Lược đồ Circular No. 104/2008/TT-BTC of November 13, 2008, guiding the implementation of the Governments Decree No. 170/2003/ND-CP of DECEMBER 25, 2003, detailing the implementation of a number of articles of the Ordinance on prices and Decree No. 75/2008/ND-CP of June 9, 2008, amending and supplementing a number of articles of the Government’s Decree No. 170/2003/ND-CP of December 25, 2003, detailing the implementation of a number of articles of the Ordinance on prices.


Văn bản hiện thời

Circular No. 104/2008/TT-BTC of November 13, 2008, guiding the implementation of the Governments Decree No. 170/2003/ND-CP of DECEMBER 25, 2003, detailing the implementation of a number of articles of the Ordinance on prices and Decree No. 75/2008/ND-CP of June 9, 2008, amending and supplementing a number of articles of the Government’s Decree No. 170/2003/ND-CP of December 25, 2003, detailing the implementation of a number of articles of the Ordinance on prices.
Loại văn bảnThông tư
Số hiệu104/2008/TT-BTC
Cơ quan ban hànhBộ Tài chính
Người kýTrần Xuân Hà
Ngày ban hành13/11/2008
Ngày hiệu lực11/12/2008
Ngày công báo...
Số công báo
Lĩnh vựcTài chính nhà nước
Tình trạng hiệu lựcHết hiệu lực 14/06/2014
Cập nhật5 năm trước

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    Văn bản hợp nhất

      Văn bản gốc Circular No. 104/2008/TT-BTC of November 13, 2008, guiding the implementation of the Governments Decree No. 170/2003/ND-CP of DECEMBER 25, 2003, detailing the implementation of a number of articles of the Ordinance on prices and Decree No. 75/2008/ND-CP of June 9, 2008, amending and supplementing a number of articles of the Government’s Decree No. 170/2003/ND-CP of December 25, 2003, detailing the implementation of a number of articles of the Ordinance on prices.

      Lịch sử hiệu lực Circular No. 104/2008/TT-BTC of November 13, 2008, guiding the implementation of the Governments Decree No. 170/2003/ND-CP of DECEMBER 25, 2003, detailing the implementation of a number of articles of the Ordinance on prices and Decree No. 75/2008/ND-CP of June 9, 2008, amending and supplementing a number of articles of the Government’s Decree No. 170/2003/ND-CP of December 25, 2003, detailing the implementation of a number of articles of the Ordinance on prices.