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MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 44/2021/TT-BTC
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Hanoi, June 18, 2021
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CIRCULAR
PRESCRIBING TAP
WATER PRICE RANGE, PRICING PRINCIPLES AND METHODS
Pursuant to the Law on Prices No. 11/2012/QH13 dated June 20,
2012;
Pursuant to the Government's Decree No. 177/2013/ND-CP dated
November 14, 2013, elaborating and providing guidance on the implementation of
a number of articles of the Law on Pricing; the Government's Decree No. 149/2016/ND-CP
dated November 11, 2016 on amendments and supplements to the Government's
Decree No. 177/2013/ND-CP dated November 14, 2013, elaborating and providing
guidance on the implementation of a number of articles of the Law on Pricing;
Pursuant to the Government’s Decree No. 117/2007/ND-CP dated July
11, 2007 on production, supply and consumption of tap water; the Government’s
Decree No. 124/2011/ND-CP dated December 28, 2011, amending and supplementing
several Articles of the Government’s Decree No. 117/2007/ND-CP dated July 11,
2007 on production, supply and consumption of tap water;
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;
Upon the request of the Director of the Price Management
Authority,
The Minister of Finance herein issues the Circular setting
out regulations on the tap water price range, pricing principles and methods.
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GENERAL PROVISIONS
Article 1. Scope and subjects of
regulation
1. This Circular provides for the tap water price range;
principles and methods for calculation of prices of tap water (including tap
water used for domestic and other purposes).
2. This Circular applies to authorities, entities and persons
assigned to review, submit the tap water price plans, and/or make decisions on
tap water prices as per law; tap water suppliers and consumers.
Suppliers of tap water for non-domestic use (e.g., not for
drinking, cooking or personal hygiene use) are encouraged to apply tap water
pricing principles and methods referred to herein.
Article 2. Tap water pricing
principles
1. Tap water prices should be calculated accurately and fully
take into account all reasonable and legitimate production cost factors arising
in the process of abstraction, production, distribution and consumption, and in
a profitable manner; should vary according to water quality, economic -
technical norms, tap water supply and demand relationship, natural conditions, local
and regional socio-economic development conditions, income of local people likely
to change over time; should balance lawful rights and interests of tap water
suppliers with those of water consumers; should allow for consumers’ economical
use of water; should encourage water suppliers to improve their consumer service
quality, reduce costs, reduce loss and wastage of tap water, and meet customer
needs; should help attract investments in the production and distribution of
tap water.
2. The average retail prices of tap water decided by the
People's Committees of provinces or centrally-affiliated city (hereinafter
referred to as provincial People's Committees) must be aligned with the tap
water price range specified in Article 3 herein. At peculiar areas (e.g., saltwater
flooded areas, coasts zones, those areas facing difficulty in water
production), in case where, due to the high costs incurred from production,
trading and supply of tap water in these areas, the average retail prices of
water suppliers whose tap water price plans are reviewed by Departments of
Finance are higher than the maximum prices in the price range shown in Article
3 of this Circular, the provincial People's Committees shall, based on the
actual situation, demand for tap water and local people's income, decide the tap
water selling prices accordingly.
Article 3. Tap water price range
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No.
Classification
Minimum price (VND/m3)
Maximum price (VND/m3)
1
Special, grade-1 cities
3,500
18,000
2
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3,000
15,000
3
Rural areas
2,000
11,000
2. The aforesaid price range is inclusive of the value-added
tax and is applied to the average tap water selling prices decided by
provincial People's Committees.
Article 4. Tap water price
adjustments
Annually, tap water suppliers shall actively assess the
implementation of tap water price plans and review tap water prices in the
subsequent year. If there is any fluctuation in production and trading cost
factors that results in any increase or decrease in the subsequent-year tap
water prices, tap water suppliers shall prepare the tap water price plan
dossier for submission to Departments of Finance in order for them to review
them before being presented to provincial People’s Committees to seek their
decision on approval of appropriate adjustments. After completing the
evaluation process, if a tap water supplier expects that the production cost
per 01 m3 of tap water in the coming year would be increased to the
one it can financially balance out, it shall submit a written request for the
stabilization of tap water price to the Department of Finance that then reports
on such request to the provincial People’s Committee (for its information
only).
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SPECIFIC PROVISIONS
Article 5. Method for calculation of
total production and trading cost of tap water
1. The estimated total production and trading cost specified
in a tap water price plan is calculated on a pro rata basis, according to the
planned total production of commercial tap water per annum at a water supplier
and the following formula:
CT = CVt + CNc
+ CSxc + CQl + CBh + CTc + CAt
Where:
CT: Total production and trading cost of tap water
(VND);
CVt: Direct material costs (VND);
CNc: Direct labor costs (VND);
CSxc: General production costs (VND);
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CBh: Selling costs (VND);
CTc: Financial costs (VND);
CAt: Water supply safety costs (VND);
a) Direct material costs are inclusive of raw materials,
fuels, other input materials, engine power, tools and accessories used for
directly producing tap water, such as treated water, raw water (applicable to
enterprises in need of treated water and/or raw water), electricity, chemicals,
other input materials, tools or instruments used for water treatment purposes. Direct
material costs are calculated by the product (x) of total amount of input
materials consumed and their respective unit prices plus (+) costs of direct input
materials purchased (if any), where:
- The amount of each input material consumed for production
of tap water follows regulations and standards for economic - technical norms
for production of tap water.
- The unit price is the purchase price of each input material
shown in the invoice or price offer (quotation) that is commensurate with the
market price thereof existing at the time of formulation of the tap water price
plan. If an input material is listed as the one subject to the state price
regulation or control, the cost thereof is the purchase price regulated by the
State or the price that an enterprise registers with the state regulatory
authority at the time of formulation of the tap water price plan.
- Costs of direct input materials refer to fair and
legitimate expenses paid for carrying input materials to storage facilities of
a water supplier (if any).
b) Direct labour costs are expenses that a water supplier has
to pay to factory workers or workers directly involved in tap water production
activities, including wages, salaries, payroll expenses and other expenses (if
any) as per applicable law of the State:
- Labour wages and salaries vary among water suppliers
according to amounts of wages, salaries, fringe benefits and other complementary
benefits actually paid to factory/direct workers under the provisions of the
Labor Code and relevant legal normative documents.
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- Regarding water supply facilities that the State authorizes
cooperatives, residential communities or individuals to run or operate, or
water supply facilities that cooperatives, residential communities or
individuals invest in at their own expense for the purpose of commercial use of
tap water, direct labor costs incurred from these facilities are determined on the
basis of the agreements reached in the General Meetings of cooperative members,
or the agreements between residential communities using water and water
suppliers, provided that these costs are aligned with amounts of wages or
salaries paid to workers performing production and business activities managed
and controlled by local cooperatives, residential communities and individuals,
and conform to State law in force.
c) General production costs are expenses paid for general
production and business activities, in addition to direct material costs and
direct labor costs incurred at water suppliers, such as depreciation and repair
of fixed assets, materials, tools and instruments intended for workshops,
testing, trial and experimentation activities in line with tap water standards,
outsourced services, labor costs paid to workshop staff and other monetary
expenses as prescribed in current legislation of the State pertaining to tap
water production and trading activities.
- Costs of testing, trial and experimentation of the quality
of tap water are determined on the basis of the frequency of testing, trial or
experimentation decided by competent state agencies.
- Fixed asset depreciation expenses conform to the Ministry
of Finance's regulations on management, use, and depreciation of fixed assets
and other relevant legal normative documents. If a project licensed to supply tap
water by a competent state authority has not yet finalized total investment
costs, fixed asset depreciation expenses included in the tap water price plan
shall not exceed those specified in the approved and adjusted cost estimate as
part of total tap water production and trading cost of the following pricing
period (if there is any difference).
- Material costs and labor costs included in general
production costs shall be subject to the regulations laid down in point a and b
of this clause.
d) Administrative costs are general or overhead expenses of
an enterprise such as office supplies, labor tools, depreciation, repair of
fixed assets used for business management, taxes, fees and charges, provision
for doubtful debts, outsourced services, labor costs and other monetary
expenses such as receptionists, transactions, scientific researches,
technological innovation researches, initiatives, innovation, education,
training, health care for staff members, expenses for female employees and
other administrative expenses in accordance with the State’s legislation
currently in force.
Material, labor and depreciation expenses included in general
and administrative costs shall be subject to the regulations laid down in point
a, b and c of this clause.
dd) Selling costs are expenses incurred in the process of
selling products, goods and providing services such as investment in
synchronous infrastructure stretching from water meters and other ancillary
equipment in the water supply network of water suppliers to connection points
with water consumers, unless otherwise agreed upon by the parties; advertising,
outsourced services, connection maintenance, provisions for obsolete
inventories, labor and other expenses in accordance with the State’s
legislation currently in force.
The number of water meters expected to increase in the
pricing period is determined by the average number of consumers actually
increased in three years immediately preceding the year of formulation of the
tap water price plan. With respect to a water supply project recently put into
operation, the number of water meters installed at connection points in the
pricing period is determined on the basis of the number of water supply service
contracts already in effect and the number of consumers expected to increase in
proportion to the increased average number of connections of water suppliers in
the same area (i.e. a city or a rural area; or the average number of
connections at multiple areas if the water supplier operates in both cities and
rural areas) according to the latest approved tap water price plan.
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Material, labor and fixed asset depreciation expenses
included in selling costs shall be subject to the regulations laid down in
point a, b and c of this clause.
e) Financial costs are expenses paid for interest on loans or
losses incurred due to exchange rate differences (if any) that are directly
associated with tap water production and business activities, and are determined
on the basis of the loan repayment plan. The amount of interest cost on construction
loans calculated as part of the tap water price plan must correspond to the
actual loan amount and not exceed 65% of total investment cost approved by the
competent regulatory authority.
g) Water supply safety costs are expenses paid for activities
aimed at mitigating, eliminating and preventing any risk likely to threaten the
safety of supply of water from source water at all stages of water abstraction,
treatment, storage and distribution to consumers.
Material, labor and fixed asset depreciation expenses (if
any) included in water supply safety costs shall be subject to the regulations
laid down in point a, b and c of this clause. Costs and expenses on which limits
have not yet been set shall be calculated as the average of the realized costs
incurred in 03 years immediately preceding the year of formulation of the tap
water price plan.
2. Principles for determination of the aggregate cost
a) The aggregate cost of production and trading of tap water
is determined on the basis of fair and legitimate expenses and conforms to
economic - technical norms that the Ministry of Construction, the Ministry of
Agriculture and Rural Development, and provincial People’s Committees, issues
and enforces under their respective authority (applicable to costs or expenses
on which limits are already set).
b) Fair and legitimate cost factors which are cost factors
related to tap water production and trading activities must be qualified as
deductible expenses used as a basis to calculate taxable income in accordance
with corporate income tax law; must assure production and business efficiency;
and must be exclusive of expenditures guaranteed by the state budget. Expenses unrelated
to tap water production and trading activities shall not be included in the
aggregate cost.
c) General or overhead costs and expenses incurred from
various business lines of a water supplier shall be divided in proportion to
the average of sales or revenues generated in 03 years immediately preceding
the year of formulation of the tap water price plan. A newly-run water supplier
that does not have previous-year sales or revenue data shall divide general or
overhead costs and expenses paid for its various business activities according
to the planned sales or revenue ratio.
d) If unlimited costs and expenses that are already taken
into account when calculating the tap water price specified in the tap water
price plan as a basis to set the current tap water price are not increased; or
the realized value thereof is lower than expected, during the period when the
planned price is in effect, deductions from the aggregate cost of tap water
production and trading shall be granted in the subsequent pricing period.
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1. The volume of commercial water used as a basis for
calculation of the unit production cost (production cost per 01 m3)
of tap water (SLTp) is calculated according to the following
formula:
SLTp = SLSx -
SLHh
Where:
SLTp: Volume of commercial water (m3/year);
SLSx: Volume of treated/finished water (m3/year);
SLHh: Wastage (Wasted or lost volume of water) (m3/year).
2. The volume of treated/finished water is determined on the
basis of the annual water production plan of each water supplier and is pro
rata according to an increase in the actual average of production volumes of
commercial water in three years promptly preceding the year in which the tap
water price plan is formulated.
a) The volume of water treated or produced by a water supply
project newly put into operation is determined on the basis of the number of water
supply service contracts already in effect and the number of consumers expected
to increase in proportion to the increased average number of connections of
water suppliers in the same area (i.e. a city or rural area, or the average
number of connections at multiple areas if the water supplier operates in both
cities and rural areas) according to the latest approved tap water price plan.
b) The volume of water treated or produced by a concentrated
water supply facility run and operated by a cooperative, residential community
or individual is the production output of water per annum of each facility,
based on the agreements on tap water demands between the water supplier and
water consumers.
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a) The maximum wastage rate of tap water used as a basis for
calculation of the volume of commercial water in the tap water price plan shall
be 20%. Water suppliers shall monitor the actual wastage rate and take strict control
of it with a view to gradually reducing the maximum wastage rate of tap water used
as a basis for calculation of the volume of commercial water in the tap water
price plan to 15% by 2025; in certain special cases, shall act according to the
Prime Minister's decision.
b) The tap water wastage rates approved by provincial
People’s Committees in the tap water price plans may vary according to actual
conditions concerning local technical infrastructure, and shall not exceed the
maximum percentage limit specified in point a of this clause. If a water
supplier’s actual wastage rate and wastage rate approved according to the tap
water price plan by 2025 are less than 15%, it may keep on stably using the
approved wastage rate in 03 years later.
Article 7. Method of calculating the
production cost per 1 m3 of tap water (unit production cost)
The unit production cost is calculated according to the
following formula:
Where:
GT: Total costs paid for production of 1 m3 of tap
water (VND/m3);
CT: Total production and trading cost of tap water
(VND), calculated under the provisions of Article 5 herein;
DTGt: Revenue used as a basis for calculation of
deductions for the production cost stated in the tap water price plan (if any)
is defined as gains or proceeds which are other than those generated from sale
of tap water, related to tap water production and trading activities, and
determined according to contracts (remaining valid in the price application
year) (VND);
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Article 8. Profit limits per 01m3
of commercial water
1. The maximum profit included in the tap water price plans
of water suppliers that supply water in either a city or a rural area is 1,300
VND/m3. The maximum profit included in the tap water price plans of
water suppliers that supply water in both a city and rural area is 1,500 VND/m3.
The minimum profit included in the tap water price plans of water suppliers is
360 VND/m3.
2. Maximum/minimum limits on profit specified in clause 1 of
this Article are applied to all stages of production and retail distribution of
tap water. In case where there is any wholesale transaction of tap water, the
profits earned in various stages shall be balanced out and evaluated by
Departments of Finance, and decided by provincial People’s Committees, and
subject to the requirement whereunder the summation of the limited profit
specified in the sets of application documents for approval of the tap water
wholesale price plan and that of the tap water retail price plan does not fall
outside of the profit bracket stated in clause 1 of this Article.
Article 9. Method of calculating the
tap water price
1. Retail prices
a) Tap water retail price (exclusive of VAT) that varies
according to consumer groups and tiers are calculated according to the
following formula:
GBli = GBlbq x
Hi
Where:
- GBli: Retail price specific to customer groups
(VND/m3).
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GBlbq = GT + P
Where:
GT: Cost paid for production of 01 m3 of tap water
(VND/m3) calculated under the provisions of Article 7 herein;
P: Limited profit per 01 m3 of tap water (VND/m3)
calculated under the provisions of Article 8 herein.
- Hi: Coefficient used as a basis for calculation
of the maximum price compared to the average tap water retail price; the
coefficient used for varying tap water prices according to consumer groups. Below
is the Hi data table:
No.
Consumer groups using tap water for
domestic purposes
Minimum tap water consumption/month
Coefficient used as a basis for
calculating the maximum price compared to the average price (Hi)
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Code
Group 1
Residential households
- <10
SH1
0.8
- >10 – 20
SH2
1.0
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SH3
1.5
- >30
SH4
2.5
Group 2
Administrative agencies; public non-business units;
schools, hospitals, (public and private) medical establishments; for public
(not-for-profit) purposes.
Varying according to current conditions
HCSN
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Group 3
Material production organizations and individuals
Varying according to current conditions
SX
1.5
Group 4
Organizations and individuals trading goods or providing
services
Varying according to current conditions
KD
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Average tap water retail price
1.0
Pricing coefficients specific to tiers or customer groups
shall be subject to approval granted by provincial People's Committees in the
tap water price plans in conformity with the tap water pricing principles
prescribed in Article 2 herein, and consumption ratios between tiers or
consumer groups.
b) Tap water retail prices shall vary among consumer groups,
including residential households billed at the tiered rates in the way that
those billed for the lower consumption volume of tap water are charged at the
lower price and vice versa. Whereas the flat retail rates are applied to other
consumer groups, each of them shall be charged at different price levels. In
certain particular circumstances, the pricing rules are as follows:
- The lump-sum billing rate shall be charged for 4m3
of tap water consumed each month by a person living in residential households
where meters used for measuring their water consumption are not in place; rural
areas or residential households consuming water contained in the common water
tanks placed at concentrated locations (not through water management and
distribution agencies); for 16m3 of tap water consumed each month (as
shown at the SH2 row above) by a residential household living in localities where
the former is unworkable.
- If the landlord is the buyer registering to buy tap water
from a water supplier for the tenants who are students or workers renting the
house for residential purposes, the number of tenants which is equal to or less
than 4 persons shall be registered as a household for calculation of the tap
water price per household according to the tiered pricing method applied to tap
water consumers.
- In localities where the supply exceeds the demand, actions
such as the decrease in the number of tiers; the increase in the volume level
at each tier; or the flat rate charged for consumption of tap water at all
tiers, may be taken with the aim of encouraging consumers to use tap water;
enabling water suppliers to maintain, develop their business and improve their
productivity.
- In localities where the prescribed coefficient used for
averaging the tap water price is not satisfactory, that coefficient may be
adjusted to exceed the maximum coefficient shown at SH1 row to ensure that the
coefficient used for averaging the tap water retail price equals 1.
- In case where a water supplier supplies water from a source
of water to a consumer for multiple uses, the price of tap water for
non-domestic purposes (not for meal, drinking or personal hygiene purposes)
which is the same as the price of tap water used for domestic purposes shall be
applied to that consumer.
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a) Tap water wholesale price (exclusive of VAT) is calculated
according to the following formula:
GBb = GT + P
Where:
GBb: Tap water wholesale price (VND/m3).
P: Limited profit generated per 01 m3 of tap water
(VND/m3), calculated as per Article 8 herein.
GT: Cost paid for production of 01 m3 of tap water
(VND/m3), calculated as per Article 7 herein.
b) A tap water wholesale price applied to a consumer is not
greater than the average tap water price approved by the provincial People’s
Committee to be applied to that consumer.
c) In case where a water supplier formulates the tap water
price plan whereunder wholesale price levels vary among consumers, the weighted
average of tap water wholesale prices that it applies to its consumers must be
equal to the wholesale price stipulated in point a of this clause. In the year
when the wholesale price is in effect, if there is a wholesale consumer, during
the period pending the decision on tap water wholesale prices applied to new
consumers to be issued by a provincial People's Committee, the wholesale price
applied to that consumer shall be the same as the tap water wholesale price
calculated as per point a of this clause that the provincial People's Committee
approves in the latest tap water price plan.
3. Provincial People’s Committees shall adopt their own policies
or mechanisms to reconcile tap water prices that water suppliers supplying tap
water in both cities and rural areas apply to ensure tap water prices to be
applied among areas must exist in harmony.
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1. The realized unit production cost is calculated according
to the following formula:
Where:
GTTh: Realized cost paid for production of 01 m3
of tap water (VND/m3);
CTth: Total production and trading cost of tap
water (VND);
DTGt: Revenue used as a basis for calculation of
deductions for the production cost is defined as gains or proceeds which are
other than those generated from sale of tap water, related to tap water
production and trading activities (VND);
SLTpth: Volume of commercial water (m3);
2. The realized unit production cost in a water supplier is
determined on the basis of the aggregation of fair and legitimate costs of tap
water production and trading that are incurred in reality; the recognized
volume of commercial water produced in a year; and revenues used as a basis for
calculation of deductions for the production cost. Fair and legitimate costs used
as a basis for calculation of the realized unit production cost must qualify as
deductible expenses used as a basis for calculation of taxable income in
accordance with corporate income tax law; must assure production and business
efficiency; and must be exclusive of expenditures guaranteed by the state
budget. Revenues used as a basis for calculation of deductions for the production
cost embrace gains or proceeds earned from financial activities and others
generated from production and trading of tap water in reality (if any).
3. The realized production cost which is one of the bases to
consider cost factors when formulating the tap water price plan must be fair
and legitimate. When submitting the request dossier for the Ministry of
Finance’s pre-approval review of the tap water price plan, water suppliers must
provide at least detailed report data on the realized production cost of the
year N-2 and details about the realized production costs till the date of
formulation of the tap water price plan of the year N-1 as a basis for review
of the tap water price plan of the year N (the year in which the price is in
effect), except when newly-established water suppliers do not have data on
realized production costs and other expenses.
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IMPLEMENTATION
Article 11. Implementation
responsibilities
1. Based on the current state of tap water production and
consumption; changes in the cost factors of tap water production and trading and
recommendations of local authorities and water suppliers over periods of time,
the Ministry of Finance shall study and modify the tap water price range, tap
water pricing principles and methods accordingly.
The Ministry of Finance shall mandate the Price Management
Authority to assist the Minister of Finance in providing instructions about and
taking charge of the implementation of this Circular; inspect the compliance
with law on pricing, the implementation of legislative regulations on the
formulation, review and approval of tap water price plans, and the introduction
of the tap water price schedules in localities.
2. Provincial People’s Committees shall assume the following
responsibilities:
a) Based on their assigned duties, functions and delegated
powers, implement this Circular.
b) Based on the tap water price range, pricing principles and
methods specified in this Circular, local socio-economic development
conditions, local people's incomes, and the reality of tap water production and
business activities carried out by local water suppliers over periods of time,
decide on wholesale and retail prices of tap water for domestic use; choose to
decide on the roadmap for adjustment in the tap water prices for the period of up
to 5 years; review and decide on subsidy policies on tap water prices according
to their competence or submit them to the provincial People's Councils to seek
their approval decisions to grant subsidies for tap water prices according to
the ability to balance their local budget’s expenditures and receipts, the
State Budget Law, and relevant instructional documents with a view to ensuring
that local people, especially those who are poor households, households
receiving social policies according to the criteria prescribed by the Prime
Minister, and people living in underprivileged or extremely underprivileged
areas, can have access to tap water.
3. Departments of Finance shall bear responsibility for
providing provincial People's Committees with counsels and assistance in order
for them to successfully carry out assigned tasks; undertaking cooperation with
other departments and relevant local authorities in reviewing tap water price
plans submitted by water suppliers; taking charge of and cooperating with other
relevant departments, local authorities in inspecting and implementing
decisions on tap water prices, and adjusting prices according to the local
roadmaps; advising the provincial People's Committees about promptly responding
to problems or issues that arise.
4. Water suppliers shall assume the following
responsibilities:
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b) Prepare tap water price plans for submission to
Departments of Finance for their review under the provisions of Article 4
herein. As for any adjustment in clean water prices according to the roadmaps
approved by the provincial People's Committees, review the tap water production
and trading costs and report on review results to the provincial People's
Committees before the time of application of the prices stated in the roadmaps
in compliance with the provisions of Article 4 herein.
5. Request dossiers for review and approval of clean water
price plans, processes and time limits for review and assigning units to submit
tap water price plans for review and approval of the provincial People's
Committees shall be subject to the Government’s Decree No. 177/2013/ND-CP dated
November 14, 2013, detailing and guiding the implementation of a number of
articles of the Law on Pricing; the Government’s Decree No. 149/2016/ND-CP
dated November 11, 2016, amending and supplementing a number of articles of the
Government's Decree No. 177/2013/ND-CP dated November 14, 2013, detailing and
guiding the implementation of a number of articles of the Law on Pricing; the
Circular No. 56/2014/TT-BTC dated April 28, 2014 of the Ministry of Finance,
guiding the implementation of the Decree No. 177/2013/ND-CP, detailing and
guiding the implementation of a number of articles of the Law on Pricing; the
Circular No. 233/2016/TT-BTC dated November 11, 2016 of the Ministry of Finance,
amending and supplementing a number of articles of the Circular No.
56/2014/TT-BTC, guiding the implementation of the Government’s Decree No.
177/2013/ND-CP dated November 14, 2013, detailing and guiding the
implementation of m a number of articles of the Law on Pricing; and documents stipulating
replacement, amendment or supplementation (if any).
Article 12. Transition and entry into
force
1. Tap water price plan dossier that has already been
reviewed by Departments of Finance; the tap water price schedule that has come
in use according to the provisions of the Joint Circular No.
75/2012/TTLT-BTC-BXD-BNNPTNT dated May 15, 2012 of the Ministry of Finance, the
Ministry of Construction and the Ministry of Agriculture and Rural Development,
providing guidance on the principles and methods of determination of and the
authority to decide on the consumption prices of tap water in cities,
industrial parks and rural areas, prior to the entry into force of this
Circular, shall remain valid till the date of formulation of the tap water
price plan dossier and issuance of the new tap water schedule.
2. This Circular shall enter into force as from August 5,
2021 as a replacement for the Circular No. 88/2012/TT-BTC dated May 28, 2012 of
the Ministry of Finance, introducing the tap water price range, and the Joint
Circular No. 75/2012/TTLT-BTC-BXD-BNNPTNT dated May 15, 2012 of the Ministry of
Finance, the Ministry of Construction and the Ministry of Agriculture and Rural
Development, guiding the principles and methods of determination of and
authority to decide on the consumption prices of tap water in cities,
industrial parks and rural areas.
In the course of implementation of this Circular, should
there be any issue that arises, timely feedback on such issue should be sent to
the Ministry of Finance (the Price Management Authority) to seek its
appropriate solutions./.
PP. MINISTER
DEPUTY MINISTER
Ta Anh Tuan