Thông tư 233/2016/TT-BTC

Circular No. 233/2016/TT-BTC dated November 11, 2016, on amendments to Circular No. 56/2014/TT-BTC on guidelines for the Government's Decree No. 177/2013/ND-CP on guidelines for the Law on Prices

Nội dung toàn văn Circular 233/2016/TT-BTC amends 56/2014/TT-BTC


THE MINISTRY OF FINANCE
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 233/2016/TT-BTC

Hanoi, November 11, 2016

 

CIRCULAR

ON AMENDMENTS TO CIRCULAR NO. 56/2014/TT-BTC OF APRIL 28, 2014 OF THE MINISTRY OF FINANCE ON GUIDELINES FOR THE GOVERNMENT'S DECREE NO. 177/2013/ND-CP DATED NOVEMBER 14, 2013 ON GUIDELINES FOR THE LAW ON PRICES

Pursuant to the Government’s Decree No. 177/2013/ND-CP of November 14, 2013 on guidelines for the Law on Prices;

Pursuant to the Government's Decree No. 149/2016/ND-CP of November 11, 2016 on amendments to the Government's Decree No. 177/2013/ND-CP dated November 14, 2013 on guidelines for the Law on Prices;

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;

At the proposal of the Director of Department of Price management;

The Minister of Finance promulgates a Circular on amendments to Circular No. 56/2014/TT-BTC of April 28, 2014 of the Ministry of Finance on guidelines for the Government's Decree No. 177/2013/ND-CP dated November 14, 2013 on guidelines for the Law on Prices.

Article 1. Amendments to Circular No. 56/2014/TT-BTC of April 28, 2014 of the Ministry of Finance on guidelines for the Government's Decree No. 177/2013/ND-CP dated November 14, 2013 on guidelines for the Law on Prices

1. Article 1 shall be amended as follows:

“Article 1. Scope

This Circular provides guidelines for the Government’s Decree No. 177/2013/ND-CP of November 14, 2013 on guidelines for Law on Prices (hereinafter referred to as Decree No. 177/2013/ND-CP) and the Government's Decree No. 149/2016/ND-CP dated November 11, 2016 on amendments to Decree No. 177/2013/ND-CP (hereinafter referred to as Decree No. 149/2016/ND-CP regarding price stabilization; valuation by the State; price negotiation; inspection of price-forming factors; and price declaration.”

2. Clause 2, Clause 3 Article 4 shall be amended as follows:

“2. Services of Finance, line departments and People’s Committees of districts which are assigned by the People’s Committee of province shall receive price registration forms for the goods and services within their competence of receipt and review of price registration forms prescribed in Clause 4 Article 1 of Decree No. 149/2016/ND-CP of organizations and individuals (including agents entitled to decide or adjust prices) that are headquartered in the province and neither named on the list of organizations and individuals required to register prices with the central government nor mentioned in separate price registration guidelines issued by line ministries according to their competence.

Branches and agents not entitled to decide or adjust prices (those signing distribution contracts with suppliers and selling or purchasing 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 entitled to decide or adjust prices to Services of Finance, line departments of the localities where they are headquartered, and shall, after receiving suppliers’ price adjustment decisions or notices, provide information on these prices to Services of Finance, line departments, People’s Committees of districts which are assigned by the People’s Committee of province, and take responsibility for the accuracy of provided information.

Services of Finance shall take charge and cooperate with line departments, the People's Committees of districts which are assigned by the People’s Committee of province in receiving price registration prescribed in Clause 4 Article 1 of Decree No. 149/2016/ND-CP and assist the People’s Committee of province in announcing the list of organizations and individuals required to make price registration in their localities.

Every July 1 or at the request of the People’s Committee of province, line departments and People’s Committees of districts assigned by the People's Committee of province shall assume the prime responsibility for, and coordinate with the Service of Planning and Investment, Department of Taxation and specialized agencies in, reviewing and adjusting the lists of organizations and individuals required to register prices in their localities and send them to Service of Finance for consolidation. Service of Finance shall consolidate documents, assist the People’s Committees in adjusting the lists of organizations and individuals required to register prices in their localities.”

“3. Receiving authorities and entities required to register prices of milk products for children under 6 years of age shall be consistent with guidelines of the Ministry of Industry and Trade; receiving authorities and 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 be consistent with the guidance of the Ministry of Health.”

3. Point e Clause 2 Article 7 shall be amended as follows:

“e) Comply with law-prescribed sanctions against price registration in accordance with law on penalties for administrative violations against regulations on management of prices, fees, charges, and invoices.”

4. Name of Article 8, Clause 1 and Clause 2 Article 8 shall be amended as follows:

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

1. The Department of Price Management shall give advice to the Ministry of Finance on valuation as follows:

a) Assist the Minister of Finance in appraising price plans proposed by ministries and sectors for goods and services within valuation competence of the Government or the Prime Minister;

b) Assist the Minister of Finance in stipulating specific prices of vehicle inspection services (including inspection services in relation to vehicles, transport equipment, and projects of extraction and transportation of oil and gas) upon a written appraisal issued by the Ministry of Transport;

c) Assist the Minister of Finance in establishing price brackets for residential clean water after obtaining written opinions of related agencies;

d) Assist the Minister of Finance in establishing price brackets of drug testing services for animal and/or plant use; services in relation to vaccination, disinfection and sterilization for animals, veterinary diagnostics upon a written appraisal issued by the Ministry of Agriculture and Rural Development;

dd) Assist the Minister of Finance in establishing maximum prices of irrigation public services or products upon a written appraisal issued by the Ministry of Agriculture and Rural Development; services in relation to quarantine, preventive healthcare at public health facilities upon a written appraisal issued by the Ministry of Health;

e) Appraise plans 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/ Appraise and assist the Minister of Finance in establishing, maximum purchase prices and minimum sale prices of national reserves goods (except national reserves goods in the fields of national defense and security), which are managed by other ministries or sectors but subject to price determination by the Ministry of Finance, on the basis of price plans made and submitted by national reserves management units to ministries or sectors in charge of such national reserves goods for approval and reporting to the Ministry of Finance (the Department of Price Management) for appraisal and submission to the Minister of Finance for consideration and decision;

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

i) Assist the Minister of Finance in setting maximum prices of public-utility products and services and public administration services specified in the lists issued by competent authorities and funded by central budget (except products and services subject to valuation competence of other ministries or sectors or People’s Committees of provinces) on orders placed or under plans assigned by competent authorities; maximum prices of goods and services produced or provided using central budget funds on orders placed or plans assigned by the Prime Minister on the basis of price plans made and submitted by goods producers 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 plans made by goods producers or service providers, the Ministry of Finance (the Department of Price Management) shall consult line ministries or request goods producers or service providers to report and give specific explanations;

k) Assist the Minister of Finance in setting maximum or minimum rents of state assets being infrastructure facilities serving national or public interests after obtaining written appraisal opinions of line ministries;

l) Advise the Minister of Finance in setting minimum prices of home-made cigarettes after obtaining written appraisal opinions of the Ministry of Industry and Trade;

m) Appraise and request the Minister of Finance to establish price brackets, maximum prices or specific prices in terms of securities-related services in accordance with law on securities, including: Services in connection with listing, transactions, providing information, securities auctions, securities bidding; services in connection with registration, deposit, clearing and payment of securities; services in connection with securities trading, supervision of assets, representative of bondholders, clearing of securities transactions appraised and proposed by State Securities Commission according to price plans of providers of securities-related services submitted to State Securities Commission;

n) Coordinate with related agencies in, inspecting the implementation of price-related decisions issued by the Government, the Prime Minister or the Minister of Finance; the compliance with law on prices in Ministries, agencies and localities;

o) Assist the Minister of Finance in giving consultation about decisions on prices of goods and services within valuation competence of Ministries prescribed in Clause 8 Article 1 of Decree No. 149/2016/ND-CP and monitoring decisions on prices of goods and services within valuation competence of Ministries and agencies;

p) Assist the Minister of Finance in reaching an agreement with the Minister of National Defense and the Ministry of Public Security on the principles on valuation of national reserves goods for defense or security.

2. 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 sale prices and minimum purchase prices of national reserves goods), maximum expenses (for preservation, receipt and delivery) of national reserves goods, for which Ministry of Finance-prescribed norms are not yet available, and report such to the Ministry of Finance (the Department of Price Management).”

5. Article 14 shall be amended as follows:

“Article 14. Receiving authorities and entities required to declare prices

1. The Ministry of Finance (the Department of Price Management) shall receive price declaration documents of the 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 stabilization, and the goods and services of which price declaration documents within competence to receive of the Ministry of Finance prescribed 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 promulgate 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 2 or more provinces or central-affiliated cities.

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

Every July 1 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. Services of Finance, line departments and People’s Committees of districts which are assigned by the People’s Committee of province, shall receive price declaration documents of the 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 stabilization; and of the goods and services of which price declaration documents within competence to receive of Services of Finance line departments, and People’s Committees of districts prescribed in Clause 10 Article 1 of Decree No. 149/2016/ND-CP; specialized goods and services subject to price declaration in localities under Clause 3, Article 5 of Decree No. 177/2013/ND-CP of organizations and individuals (including also agents entitled to decide on or adjust prices) which are headquartered in their localities and neither named on the list of those required to register prices with the central government nor mentioned in the separate price declaration guidelines issued by a line ministry according to its competence.

Branches and agents (including shops) not entitled to decide or adjust prices (those signing distribution contracts with suppliers and selling or purchasing 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 entitled to decide or adjust prices to Services of Finance, line departments of the localities where they are headquartered, and shall, after receiving suppliers’ price adjustment decisions or notices, provide information on these prices to Services of Finance, line departments, People’s Committees of districts which are assigned by the People’s Committee of province, and take responsibility for the accuracy of provided information.

Services of Finance shall take charge and cooperate with line departments, the People's Committees of districts which are assigned by the People’s Committee of province in receiving price declaration documents prescribed in Clause 10 Article 1 of Decree No. 149/2016/ND-CP and assist the People’s Committee of province in announcing the list of organizations and individuals required to make price declaration in their localities.

Every July 1 or at the request of the People’s Committee of province, line departments and People’s Committees of districts assigned by the People's Committee of province shall assume the prime responsibility for, and coordinate with the Service of Planning and Investment, Department of Taxation and specialized agencies in, reviewing and adjusting the lists of organizations and individuals required to declare prices in their localities and send them to Service of Finance for consolidation. Service of Finance shall consolidate documents, assist the People’s Committees in adjusting the 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 facilities; on-demand medical examination and treatment services at state health facilities; 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 make price declaration; email addresses, telephone numbers and fax numbers of agencies assigned to receive price declaration documents defined in Clauses 1, 2 and 3 of this Article shall be posted on the websites of such agencies.

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

6. Article 15 shall be amended 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 Clause 9, Clause 10 Article 1 of Decree No. 149/2016/ND-CP by making a price registration document (below referred to as document) and sending it to a state agency competent to receive documents (below referred to as receiving authority) by any of the following methods:

a) Directly submitting 2 copies of the document at the office of the receiving authority;

b) Sending through the official correspondence channel 2 copies of the document to the receiving authority;

c) E-mailing the document enclosed with a scanned copy of the document bearing the signature and seal to the address notified by the receiving authority or sending the document by fax and making a phone call to notify the receiving authority thereof. Concurrently, sending through the official correspondence channel 2 copies of the document to the receiving authority.

2. The receiving authority shall follow the procedures below upon receiving the document:

a) The officer who receives the document (hereinafter referred to as receiving officer) shall verify the composition and number of copies of the document. In case the document is complete and submitted with sufficient copies as prescribed, he/she shall affix an incoming-mail stamp indicating the date of receipt to the document and send back 1 copy to the organization or individual who directly submits the document or send back by post 1 copy to the organization or individual who submit through the official correspondence channel, fax, or email; and forward the other to the receiving authority’s leader and professional sections or departments.

b) The receiving officer shall verify the composition and number of copies of the document. In case the document is incomplete or submitted with insufficient copies as prescribed, the receiving officer shall promptly return the document to the organization or individual submitting directly enclosed with reason for return and contents need to be supplemented; or within 2 working days after receiving the document, the receiving authority shall send a notice through the official correspondence channel or by fax or email, requesting the organization or individual to supplement the document or submit more copies. The organization or individual making the price declaration shall complete the composition and number of copies of the document as prescribed and re-submit the receiving authority within 5 working days from the date of notice through the official correspondence channel or by fax or email requiring supplement. The date when the organization or individual completes the document or submits more copies shall be regarded as the date of receipt of the document, the receiving officer shall affix an incoming-mail stamp indicating the date of receipt to the document.

c) In case of discount declaration, the organization or individual engaging business shall offer the discounts immediately, and concurrently send a document to the receiving authority. The receiving authority shall verify composition and number of copies of the document as prescribed in Point a, Point b Clause 2 of this Article and request such organization or individual to complete the composition and number as prescribed for the purposes of archives of price declaration documents serving state management within entitlements and responsibilities prescribed in Article 17 of this Circular.

3. Price declaration documents shall be made according to the guidance in Appendix 4 to this Circular. In case organizations and individuals offer promotion policies, price reduction or discounts for certain customers or groups of customers, they shall clearly state name of customers or groups of customers and the levels of promotion, price reduction or discounts in price declaration documents.

4. The method of declaring prices of medical examination and treatment services for humans at private health facilities; on-demand medical examination and treatment services at state health facilities; and 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 making price declaration in relation to scheduled passenger transport charges on roads, passenger transport charges by taxis shall be consistent with guidance of the Ministry of Transport.”

7. Article 17 shall be amended as follows:

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

1. Receiving authority:

a) Has a right to use declared prices for the purpose of analyzing, summarizing and forecasting developments of market prices and build a database of prices ; to examine price-forming factors and publicize them in the mass media to serve the purpose of price stabilization, and inspect and examine the performance of financial obligations prescribed by law when necessary;

b) Has a right to review contents of price declaration documents of an organization or individual, including date of applying declared prices, price declaration schedule, explanation for price adjustments; requests sent to the organization or individual in terms of reports on declared prices in conformity with fluctuation of price-forming factors in exceptional circumstances for the purposes of price stabilization, state management of prices, and inspection as prescribed by law;

c) Has responsibility to comply with the processes of receiving and examining price declaration documents prescribed in Article 15 of this Circular;

d) Has responsibility to keep confidential declared prices until such prices are applied.

2. Organization and individual required to make price declaration:

a) Has a right to purchase and sell goods and services at the declared prices from the date of making price declaration in the case where sufficient document is received as prescribed and the document is affixed an incoming-mail stamp with date of receipt by the receiving officer.

b) Has a right to send a notice of prices using form in Appendix enclosed herewith instead of a price declaration document in case of increasing or decreasing goods or service prices up to 5% compared to the most recently declared prices when there are any changes to price-forming factors, 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 stabilization, and the goods and services prescribed at Points b, c, and d, Clause 9, Article 1 of Decree No. 149/2016/ND-CP; in necessary cases, competent authorities shall supplement goods or services subject to notice of prices prescribed in Clause 1 Article 3 of No. 177/2013/ND-CP and Clause 9 Article 1 of Decree No. 149/2016/ND-CP In a case where accumulated sum of continuous increasing or decreasing adjustments exceeds 5% compared to the most recently declared prices, the organization or individual shall must price declaration as prescribed in Clause 3 Article 15 of this Circular;

c) Has responsibility to make price declaration and notice of prices in accordance with law and this Circular; take legal responsibility of accuracy and truthfulness of declared prices in conformity with fluctuation of price-forming factors; compliance with reports on declared prices at request of receiving authorities to serve the price stabilization, state management of prices, inspection; compliance with inspection (including inspection of price-forming factors) of competent authorities (if any);

d) Not to apply declared prices in the purchase and sale of goods and services before the date of making declaration as prescribed. In case of discount declaration, the organization or individual engaging business shall offer the discounts immediately in conformity with decline in price-forming factors, and concurrently send a document or notice of discounts to the receiving authority;

dd) To publicize information on declared prices; to notify in writing the document- receiving agency 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) Comply with law-prescribed sanctions against price registration in accordance with law on penalties for administrative violations against regulations on management of prices, fees, charges, and invoices.”

8. Clause 1 Article 19 shall be amended as follows:

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

9. Forms of price declaration specified in Appendix 4 issued together with Circular No. 56/2014/TT-BTC dated April 28, 2014 of the Ministry of Finance on guidelines for the Government's Decree no. 177/2013/ND-CP dated November 14, 2013 on guidelines for the Law on Prices and (hereinafter referred to Circular No. 56/2014/TT-BTC) shall be amended and issued herewith.

Article 2.

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

2. The phrase “và khoản 5, khoản 6 Điều 1 Nghị định số 149/2016/NĐ-CP” (“and Clause 5, Clause 6 Article 1 of Decree No. 149/2016/ND-CP” shall be added at the end of the name of Article 3 of Circular No. 56/2014/TT-BTC.

3. The phrase “Point h” at Clause 1 Article 4 of Circular No. 56/2014/TT-BTC shall be deleted.

4. The phrase “khoản 2 Điều 5 Nghị định số 177/2013/NĐ-CP” ("Clause 2 Article 5 of Decree No. 177/2013/ND-CP”) shall be replaced with “khoản 3 Điều 1 Nghị định số 149/2016/NĐ-CP” (“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. The phrase “khoản 2 Điều 5 Nghị định số 177/2013/NĐ-CP” ("Clause 2 Article 5 of Decree No. 177/2013/ND-CP”) shall be replaced with “khoản 3 Điều 1 Nghị định số 149/2016/NĐ-CP” (“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.

6. The phrase “Điều 8” ("Article 8") shall be deleted and the phrase “khoản 7, khoản 8 Điều 1 Nghị định số 149/2016/NĐ-CP” ("Clauses 7, 8 Article 1 of Decree No. 149/2016/ND-CP”) shall be added at the end of the phrase “Điều 9, Điều 10 Nghị định số 177/2013/NĐ-CP” (“Article 9, Article 10 of Decree No. 177/2013/ND-CP") at Clause 1 Article 9 of Circular No. 56/2014/TT-BTC.

7. The legal basis including name, reference number, issuing authority, date of issue of this Circular shall be added to the form of Official Dispatch sent to receiving authority of price registration forms in Appendix 01 and form of Official Dispatch sent to authority competent to appraise price plans and decision in Appendix 2a issued together with Circular No. 56/2014/TT-BTC.

Article 3. Implementation

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

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

3. Difficulties that arise during the implementation of this Circular should be reported to Department of price management affiliated to the Ministry of Finance for consideration.

Article 4. Entry into force

This Circular comes into force from January 1, 2017./.

 

 

 

P.P MINISTER OF FINANCE
DEPUTY MINISTER




Tran Van Hieu

 


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