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THE MINISTRY OF
FINANCE
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
153/2016/TT-BTC
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Hanoi, October
20, 2016
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CIRCULAR
ON AMENDMENTS TO
CIRCULAR No. 31/2014/TT-BTC DATED MARCH 7, 2014 OF THE MINISTER OF FINANCE ON
GUIDANCE ON PENALTIES FOR ADMINISTRATIVE VIOLATIONS AGAINST REGULATIONS ON
PRICE MANAGEMENT PRESCRIBED IN THE GOVERNMENT'S DECREE NO. 109/2013/ND-CP DATED
SEPTEMBER 24, 2013 ON PENALTIES FOR ADMINISTRATIVE VIOLATIONS AGAINST
REGULATIONS ON MANAGEMENT OF PRICES, FEES, CHARGES, AND INVOICES
Pursuant to the Government's Decree No.
81/2013/ND-CP dated July 19, 2013 on guidelines for the Law on handling
administrative violations;
Pursuant to the Government's Decree No.
109/2013/ND-CP dated September 24, 2013 on penalties for administrative
violations against regulations on management of prices, fees, charges, and
invoices;
Pursuant to the Government's Decree No.
49/2016/ND-CP dated May 27, 2016 on amendments to the Government's Decree No.
109/2013/ND-CP dated September 24, 2013 on penalties for administrative
violations against regulations on management of prices, fees, charges, and
invoices;
Pursuant to the Government's Decree No.
215/2013/ND-CP dated December 12, 2013 defining functions, tasks, powers and
organizational structure of the Ministry of Finance;
At the request of the Director of Department of
Price management,
The Minister of Finance promulgates a Circular
on amendments to Circular No. 31/2014/TT-BTC dated March 7, 2014 of the
Minister of Finance on guidance on penalties for administrative violations
against regulations on price management prescribed in the Government's Decree
No. 109/2013/ND-CP dated September 24, 2013 on penalties for administrative
violations against regulations on management of prices, fees and charges,
invoices (hereinafter referred to as Circular No. 31/2014/TT-BTC).
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1. Point dd Clause 1 of Article 3 shall be amended
as follows:
"dd) Review of setting-aside, use, carrying
forward, or accounting of Price stabilization fund (applicable to covered
goods);”
2. Clause 2 of Article 3 shall be amended as
follows:
“2. Any violation against regulations on price
registration that serves price stabilization purposes shall be handled under
provisions of Clause 4 Article 1 of the Decree No. 49/2016/ND-CP and Clause 4
Article 1 hereof.”
3. Clause 3 shall be added to Article 3 as follows:
“3. Interests accrued from the balance of
Price stabilization fund prescribed in Clause 2 Article 1 of Decree No.
49/2016/ND-CP shall be determined according to short-term loaning interest
rates applicable to enterprises of commercial banks in the place where central
traders opened deposit accounts of Price stabilization fund in the same
period.”
4. Article 4 shall be amended as follows:
“Article 4. Guidance on Clause 3 Article 1 of
Decree No. 49/2016/ND-CP
Remedial measures: compulsory return of the excess
over the prescribed price to the customers earned from the violations in Clause
1, Clause 2, Clause 3 and Clause 4 of this Article. The excess shall be
remitted to government budget if the customers are not identifiable.
The amount of excess prescribed in Clause 5 Article 8 of Decree No. 109/2013/ND-CP
is an mount earned from selling goods and services at higher prices than that
decided by competent authorities or persons prescribed in legislative
documents, decisions or notifications; the amount of excess equals the
difference between the prices that are above the prescribed prices or maximum
prices in the bracket decided by competent authorities or persons (equivalent
to a unit of goods or services) multiply by quantity of goods or services
sold/supplied.
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“Article 6. Violations against price registration,
price declaration of goods or services prescribed in Clause 4 Article 1 of
Decree No. 49/2016/ND-CP
1. Failure to submit price declaration form to
competent authorities prescribed in Clause 4 Article 1 of the Decree No.
49/2016/ND-CP means failure to submit a price declaration form to competent
authorities prior to the price valuation, and price adjustments as prescribed.
2. Failure to carry out price registration with
competent authorities prescribed in Clause 4 Article 1 of the Decree No.
49/2016/ND-CP means failure prepare, analyze the price forming and submit a
price registration from to competent authorities or failure to submit a
description of price registration as prescribed by receiving authorities (if
any) before the price valuation or adjustments during the period in which the
State applies price registration for stabilization purposes as
prescribed."
6. Clause 1a shall be added to Article 7 as
follows:
“5. Clause 1a shall be added to Article 7 as
follows:
1a. Increase the price which has been
registered/has to be registered with and declared to a competent authority as
prescribed in Point a Clause 1 Article 13 of Decree No. 109/2013/ND-CP.”
7. Article 11 shall be amended as follows:
“Article 11. Violations against regulations on
valuation training and improvement institutions
1. Violations shall be determined according to
reports of valuation training and improvement institutions as prescribed by the
Ministry of Finance in terms of valuation training and improvement or
determination of valuation training and improvement institutions issued by
competent authorities.
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a) Mandatory suspension of valuation training and
certification institution that has the enforcement period of 60 (sixty) days in
respect of violations defined in Clause 5 (a) Article 21 of the Decree No.
109/2013/ND-CP that is amended by Clause 10 Article 1 of Decree No.
49/2016/ND-CP in case of without mitigating or aggravating circumstances. In
the event that there is any mitigating or aggravating circumstance, the
enforcement period of such mandatory suspension shall be prescribed as follows:
- If at least one mitigating circumstance exists,
the enforcement period of such mandatory suspension is 30 (thirty) days;
- If at least one aggravating circumstance exists,
the enforcement period of such mandatory suspension is 90 (ninety) days.
b) Mandatory suspension of valuation training and
certification institution that has the enforcement period of 135 (one hundred
and thirty five) days in respect of violations defined in Clause 5 (b) Article
21 of the Decree No. 109/2013/ND-CP that is amended by Clause 10 Article 1 of
Decree No. 49/2016/ND-CP in case of without mitigating or aggravating
circumstances. In the event that there is any mitigating or aggravating
circumstance, the enforcement period of such mandatory suspension shall be
prescribed as follows:
- If at least one mitigating circumstance exists,
the enforcement period of such mandatory suspension is 90 (ninety) days;
- If at least one aggravating circumstance exists,
the enforcement period of such mandatory suspension is 180 (one hundred and
eighty) days.
c) Mandatory suspension of valuation training and
certification institution that has the enforcement period of 225 (two hundred
and twenty five) days in respect of violations defined in Clause 5 (c) Article
21 of the Decree No. 109/2013/ND-CP that is amended by Clause 10 Article 1 of
Decree No. 49/2016/ND-CP in case of without mitigating or aggravating
circumstances. In the event that there is any mitigating or aggravating
circumstance, the enforcement period of such mandatory suspension shall be
prescribed as follows:
- If at least one mitigating circumstance exists,
the enforcement period of such mandatory suspension is 180 (one hundred and
eighty) days;
- If at least one aggravating circumstance exists,
the enforcement period of such mandatory suspension is 270 (two hundred and
seventy) days.
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8. Article 12 of Circular No. 31/2014/TT-BTC dated
March 7, 2014 of the Minister of Finance on guidance on penalties for
administrative violations against regulations on price management prescribed in
the Government's Decree No. 109/2013/ND-CP dated September 24, 2013 on
penalties for administrative violations against regulations on management of
prices, fees and charges, invoices shall be annulled.
Article 2. Effect
This Circular comes into force December 5, 2016.
Article 3. Implementation
1. Presidents of the People’s Committees, the Chief
Inspector of the Ministry of Finance, Head of Inspectorates, Chief Inspector of
Service of Finance, inspectors, Chief Inspectors of Ministries,
ministerial-level agencies and equivalent positions, competent persons of
market management authorities prescribed in Article 45 of the Law on handling
administrative violations shall initiate the handling of administrative
violations in the field of price management in accordance with regulations of
law.
2. Difficulties that arise during the implementation
of this Circular should be reported to the Ministry of Finance for
consideration./.
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