Thông tư 63/2021/TT-BTC

CIRCULAR

ESTIMATION, MANAGEMENT AND USE OF FUNDING FOR REGULAR EXPENDITURES DURING APPRAISAL OF APPLICATIONS FOR EXEMPTION FROM PROHIBITION ON ANTI-COMPETITIVE AGREEMENTS; DURING APPRAISAL OF DOSSIERS FOR NOTIFICATION OF ECONOMIC CONCENTRATION; DURING COMPETITION CASE INVESTIGATION AND COMPETITION LEGAL PROCEEDINGS

Pursuant to the Law on State Budget dated June 25, 2015;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Government’s Decree No. 35/2020/ND-CP dated March 24, 2020 elaborating on several Articles of the Competition Law;

At the request of the Director General of the Department of Public Expenditure;

The Minister of Finance hereby promulgates a Circular on estimation, management and use of funding for regular expenditures during appraisal of applications for exemption from prohibition on anti-competitive agreements; during appraisal of dossiers for notification of economic concentration; during competition case investigation and competition legal proceedings.

Chapter I.

GENERAL PROVISIONS

Article 1. Scope

This Circular provides for estimation, management and use of funding for regular expenditures during appraisal of applications for exemption from prohibition on anti-competitive agreements; during appraisal of dossiers for notification of economic concentration; during competition case investigation and competition legal proceedings.

Article 2. Regulated entities

1. Organizations and individuals involved in competition case investigation and competition legal proceedings.

2. Organizations and individuals involved in appraisal of applications for exemption from prohibition on anti-competitive agreements; during appraisal of dossiers for notification of economic concentration.

Article 3. Funding sources

1. State budget within the current budget hierarchy in accordance with regulations of Law on State Budget and documents elaborating such Law.

2. Sponsorships and contributions of domestic organizations and individuals.

3. Other legal sources of funding prescribed by law.

Article 4. Principles of management and use of funding

1. Sources of funding for task performance shall be managed and used for intended purposes, in accordance with regulations and in an effective and feasible manner; the management and use of funding shall be subject to inspection, control and supervision by competent authorities; a statement of the used funding for task performance shall be made on an annual basis and upon the completion of tasks according to prevailing regulations.

2. The management and use of funding sources shall comply with regulations of the Law on Competition, Government’s Decree No. 35/2020/ND-CP and relevant regulations of law.

Chapter II.

SPECIFIC PROVISIONS

Article 5. Specific expenditures

1. General expenditures

a) Expenditures on collecting information and documents in service of appraisal of applications for exemption from prohibition on anti-competitive agreements; appraisal of dossiers for notification of economic concentration; competition case investigation and competition legal proceedings: comply with the Circular No. 109/2016/TT-BTC dated June 30, 2016 of the Ministry of Finance;

b) Expenditures on building and developing database in service of appraisal of applications for exemption from prohibition on anti-competitive agreements; appraisal of dossiers for notification of economic concentration; competition case investigation and competition legal proceedings: comply with the Government’s Decree No. 73/2019/ND-CP dated September 05, 2019; Joint Circular No. 19/2012/TTLT-BTC-BKHDT-BTTTT dated February 15, 2012 of the Ministry of Finance, Ministry of Planning and Investment and Ministry of Information and Communications and Circular No. 194/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance;

c) Expenditures on certification of documentary evidence: comply with the Government’s Decree No. 08/2020/ND-CP dated January 08, 2020;

d) Expenditures on translating documents: comply with the Circular No. 71/2018/TT-BTC dated August 10, 2018 of the Ministry of Finance;

dd) Expenditures on purchasing equipment in service of investigation activities; equipment for interrogation rooms, hearing rooms, and rooms for adjudication of competition cases: comply with the Prime Minister’s Decision No. 50/2017/QD-TTg dated December 31, 2017 and Circular No. 58/2016/TT-BTC dated March 29, 2016 of the Ministry of Finance;

e) Expenditures on organizing conferences, seminars and hearing sessions: comply with the Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance;

2. Expenditures on investigating cases of violations against the competition law, and appraising dossiers for notification of economic concentration and applications for exemption from prohibition on anti-competitive agreements

a) Expenditures on purchasing information: based on the type of information to be purchased, the President of the National Competition Commission shall decide on the specific expenditures, not exceeding VND 5,000,000/piece of information;

There must be sufficient documents evidencing payment for purchase of information; where it is required to keep the informant’s name secret, the payment for purchase of information shall be based on the payment slip bearing signatures of the person directly paying money to the informant, the treasurer, the accountant, the cashier and the head of the unit directly investigating and handling violations. The head of the unit directly investigating and handling violations shall take responsibility for the accuracy and truthfulness upon payment for purchase of information;

b) Expenditures on joining member networks of domestic and foreign organizations in accordance with regulations of organizations to which Vietnam is a signatory (if any);

c) Expenditures on hiring consultants and consultation as requested by the President of the Competition Commission or head of the competition investigating authority: comply with the Circular No. 02/2015/TT-BLDTBXH dated January 12, 2015 of the Ministry of Labor, War Invalids and Social Affairs. Expenditures on hiring consultancies under contracts and at prices appropriate to the market approved by the President of the National Competition Commission.

d) Expenditures on conducting market survey and determining relevant markets: comply with the Circular No. 109/2016/TT-BTC dated June 30, 2016 of the Ministry of Finance;

dd) Expenditures on expert assessment: comply with the Government's Decree No. 81/2014/ND-CP dated August 14, 2014;

e) Expenditures on purchasing evidence at prices appropriate to the market approved by the President of the National Competition Commission in accordance with prevailing regulations;

g) Expenditures on impounding violating exhibits and vehicles, licenses and practicing certificates under contracts and at prices appropriate to the market and approved by the President of the National Competition Commission in accordance with prevailing regulations;

h) Expenditures on service of documents and files during competition case investigation, appraisal of dossiers for notification of economic concentration and applications for exemption from prohibition on anti-competitive agreements: comply with regulations of the Government’s Decree No. 08/2020/ND-CP dated January 08, 2020;

i) Expenditures on organizing conferences and seminars in service of investigation into cases of violations against the law: comply with the Circular No. 40/2017/TT-BTC dated April 28, 2017 and Circular No. 102/2012/TT-BTC dated June 21, 2012 of the Ministry of Finance.

3. Payments for members of the Competition Commission, persons initiating and participating in competition legal proceedings: comply with the Prime Minister’s Decision No. 35/2016/QD-TTg dated August 23, 2016.

4. Levels of expenditures regarding the specific expenditures in Clauses 1, 2 and 3 of this Article are specified in relevant legislative documents.

Article 6. Making of estimate, allocation of estimated funding, realization of estimate and making of statement

The making of an estimate, realization of the estimate and making of statement of funding for regular expenditures during appraisal of applications for exemption from prohibition on anti-competitive agreements; during appraisal of dossiers for notification of economic concentration; during competition case investigation and competition legal proceedings shall comply with regulations of the Law on State Budget and document elaborating such Law. This Circular provides guidelines for several contents below:

1. Making of an estimate

On an annual basis, according to the guidelines for making state budget estimates of competent authorities, and specific expenditures specified in Article 5 hereof, the Ministry of Industry and Trade shall make an estimate of funding for appraisal of applications for exemption from prohibition on anti-competitive agreements; appraisal of dossiers for notification of economic concentration; competition case investigation and competition legal proceedings, include it in its general estimate, and send a consolidated estimate to the Ministry of Finance for submission to a competent authority as prescribed.

2. Allocation of estimated funding

According to the state budget expenditure estimate assigned by the competent authority, the Ministry of Industry and Trade shall allocate estimated funding according to the tasks and to units presiding over such tasks to the Ministry of Finance for inspection under the Law on State Budget, documents elaborating such Law, and this Circular.

3. Realization of the estimate

a) According to the state budget expenditure estimate assigned by the competent authority, budget users shall receive funding from the State Treasury where transactions are conducted;

b) The State Treasury shall control and make payment for expenditures as specified in the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020 and Circular No. 62/2020/TT-BTC dated June 22, 2020 of the Ministry of Finance.

4. Making of a statement

a) Units to which funding is allocated during appraisal of applications for exemption from prohibition on anti-competitive agreements; appraisal of dossiers for notification of economic concentration; competition case investigation and competition legal proceedings shall close accounting books and make a statement.

b) The inspection and appraisal of the statement of funding during appraisal of applications for exemption from prohibition on anti-competitive agreements; appraisal of dossiers for notification of economic concentration; competition case investigation and competition legal proceedings shall comply with the Circular No. 137/2017/TT-BTC dated December 25, 2017 of the Ministry of Finance.

Chapter III.

IMPLEMENTATION

Article 7. Inspection, supervision and reporting

1. The Ministry of Industry and Trade shall cooperate with the Ministry of Finance in inspecting and assessing the implementation of this Circular. 

2. The Ministry of Industry and Trade shall carry out supervision, assessment and submit to the Government a periodic report on performance of tasks during appraisal of applications for exemption from prohibition on anti-competitive agreements; appraisal of dossiers for notification of economic concentration; competition case investigation and competition legal proceedings.

Article 8. Implementation clause

1. This Circular comes into force from September 13, 2021.

2. If any of the legislative documents referred to in this Circular is amended or replaced, the newest one shall apply.

3. Payments for members of the Competition Commission and persons participating in competition legal proceedings under Clause 3 Article 5 of this Circular shall be made until new regulations on salaries under the Resolution No. 27-NQ/TW dated May 21, 2018 of  the seventh plenary session of the 12th Central Executive Committee are available.

4. Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Finance for consideration./.