THE MINISTRY OF
FINANCE
|
SOCIALIST
REPUBLIC OF VIETNAM Independence
- Freedom - Happiness
|
No.
110/2004/TT-BTC
|
Ha
Noi, November 18, 2004
|
CIRCULAR
GUIDING
THE IMPLEMENTATION OF THE GOVERNMENT'S DECREE NO. 169/2004/ND-CP OF SEPTEMBER 22,
2004 PRESCRIBING THE SANCTIONING OF ADMINISTRATIVE VIOLATIONS IN THE PRICE
DOMAIN
The Finance Ministry hereby
guides the sanctioning of administrative violations in the price domain as
follows:
I. GENERAL
PROVISIONS
1. Scope of
regulation:
This Circular applies to
administrative violations in the price domain prescribed in Clause 2, Article 1
of Decree No. 169/2004/ND-CP.
2. Subjects
of application:
Domestic and foreign
individuals, agencies and organizations (hereinafter referred collectively to
as individuals and organizations) that commit acts of intentionally or
unintentionally violating law provisions on prices, which, however, do not
constitute crimes.
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3. Cases
where administrative violations in the price domains shall not be sanctioned:
a) Officials and public employees
who commit administrative violations while performing their assigned tasks or
public duties in the price domain shall be handled according to law provisions
on officials and public employees;
b) Where State agencies
promulgate documents prescribing prices ultra vires, such documents shall be
handled according to law provisions on promulgation of legal documents, while
the persons signing such documents shall be handled according to law provisions
on officials and public employees;
c) Where the statute of
limitations for sanctioning administrative violations prescribed in Article 5
of Decree No. 169/2004/ND-CP expires;
d) For administrative violations
showing signs of crimes, the dossiers thereof shall be transferred to competent
criminal procedure-conducting agencies for examination and handling according
to penal law provisions;
e) For violations of price
regulations in domains, which have already been administratively sanctioned
according to law provisions on sanctioning of administrative violations in such
domains.
4.
Sanctioning principles
The principles for sanctioning
administrative violations in the price domain shall comply with the provisions
of Article 3 of Decree No. 169/2004/ND-CP.
5.
Extenuating circumstances and aggravating circumstances for acts of
administrative violation in the price domain
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b) Aggravating circumstances for
administrative violations in the price domain shall comply with the provisions
of Clause 2, Article 4 of Decree No. 169/2004/ND-CP.
c) Definitions of commission of
violations in an organized manner, repeated commission of violations and
relapse into violations are provided for in the Government's Decree No.
134/2003/ND-CP of November 14, 2003 detailing the implementation of a number of
articles of the 2002 Ordinance on Handling of Administrative Violations, more
concretely as follows:
- Commission of violations in an
organized manner means the cases where two or more persons closely collude with
each other and intentionally join together in committing acts of administrative
violation.
- Repeated commission of
violations means the cases where administrative violations are committed in the
price domain where violations were previously committed, but not yet sanctioned
while the statute of limitations for sanction has not yet expired.
- Relapse into violations means
the cases where administrative sanctions have been imposed in the price domain
but when the time limit of one year as from the date of completely serving the
sanctioning decisions or the date of expiry of the statute of limitations for
execution of the sanctioning decisions has not yet expired, administrative
violations are again committed in the price domain.
6. The
statute of limitations for sanctioning, the statute of limitations for
executing sanctioning decisions, the time limit for being considered having not
yet been sanctioned, the time limit for executing decisions on sanctioning of
administrative violations in the price domain
a) The statute of limitations
for sanctioning, the statute of limitations for executing sanctioning
decisions, the time limit for being considered having not yet been sanctioned,
the time limit for executing decisions on sanctioning of administrative
violations in the price domain shall comply with the provisions of Articles 5,
6, 7 and 23 of Decree No. 169/2004/ND-CP.
b) Methods of calculating time
limits, statute of limitations in the handling of administrative violations in
the price domain shall comply with the provisions of the Government's Decree
No. 134/2003/ND-CP of November 14, 2003 detailing the implementation of a number
of articles of the 2002 Ordinance on Handling of Administrative Violations,
more concretely as follows:
- If the time limits or statute
of limitations are prescribed in months or years, such duration shall be
calculated in calendar months or years, including holidays provided for in the
Labor Code.
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II. ACTS OF
ADMINISTRATIVE VIOLATION IN THE PRICE DOMAIN, SANCTIONING FORMS AND LEVELS
Acts of administrative violation
in the price domain, sanctioning forms and levels shall comply with the
provisions of Articles 9, 10, 11, 12, 13, 14, 15, 16, 17 and 18 of the
Government's Decree No. 169/2004/ND-CP and are specified as follows:
1. For
acts of violating regulations on valorization
a) A fine shall be imposed on
individuals or organizations that commit acts of failing to apply valorization
measures prescribed in the Government's Decree No. 170/2003/ND-CP of December
25, 2003 detailing the implementation of a number of articles of the Price
Ordinance. More concretely, a fine of VND 7,500,000 shall be imposed on
individuals and organizations that commit one of the following violation acts:
- Failing to report or reporting
in contravention of regulations when the State applies valorization measures;
- Failing to strictly observe
the valorization measures of competent agencies.
In cases where extenuating or
aggravating circumstances are involved, the fine levels shall be as follows:
- If one extenuating
circumstance is involved, the fine level shall be VND 6,000,000;
- If two or more extenuating
circumstances are involved, the fine level shall be VND 5,000,000;
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- If two or more aggravating
circumstances are involved, the fine level shall be VND 10,000,000.
2. For
acts of wrongly applying the committed prices
a) A fine of VND 4,000,000 shall
be imposed on individuals or organizations that commit acts of buying or
selling goods or providing services at prices different from the temporary
prices in the price consultation or the committed prices already promulgated by
competent agencies.
In cases where extenuating or
aggravating circumstances are involved, the fine levels shall be as follows:
- If one extenuating
circumstance is involved, the fine level shall be VND 3,500,000;
- If two or more extenuating
circumstances are involved, the fine level shall be VND 3,000,000;
- If one aggravating circumstance
is involved, the fine level shall be VND 4,500,000;
- If two or more aggravating
circumstances are involved, the fine level shall be VND 5,000,000.
b) Individuals or organizations
that commit acts of administrative violation prescribed in Item a above may,
apart from being fined, be subject to the application of the following
measures:
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- Forcible compensation for the
whole money amounts lost due to the wrong price application;
- Payment of all expenses for
the reimbursement of price difference amounts to individuals and organizations
that the wrong prices were applied to.
3. For
acts of wrongly applying the prices decided by competent agencies
a) A fine of VND 7,500,000 shall
be imposed on individuals or organizations that commit acts of buying or
selling goods, providing services at prices different from the specific prices,
price brackets, limited prices decided by provincial/municipal People's
Committees and competent agencies (other than the agencies defined in Items b
and c below).
In cases where extenuating or
aggravating circumstances are involved, the fine levels shall be as follows:
- If one extenuating
circumstance is involved, the fine level shall be VND 6,000,000;
- If two or more extenuating
circumstances are involved, the fine level shall be VND 5,000,000;
- If one aggravating
circumstance is involved, the fine level shall be VND 8,500,000;
- If two or more aggravating
circumstances are involved, the fine level shall be VND 10,000,000.
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In cases where extenuating or
aggravating circumstances are involved, the fine levels shall be as follows:
- If one extenuating
circumstance is involved, the fine level shall be VND 12,500,000;
- If two or more extenuating
circumstances are involved, the fine level shall be VND 10,000,000;
- If one aggravating
circumstance is involved, the fine level shall be VND 17,500,000;
- If two or more aggravating
circumstances are involved, the fine level shall be VND 20,000,000.
c) A fine of VND 25,000,000
shall be imposed on individuals or organizations that commit acts of buying or
selling goods, providing services at prices different from the specific prices,
price brackets, limited prices decided by the Government or the Prime Minister.
In cases where extenuating or
aggravating circumstances are involved, the fine levels shall be as follows:
- If one extenuating
circumstance is involved, the fine level shall be VND 22,500,000;
- If two or more extenuating
circumstances are involved, the fine level shall be VND 20,000,000;
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- If two or more aggravating
circumstances are involved, the fine level shall be VND 30,000,000;
d) Individuals and organizations
that commit acts of administrative violation prescribed in Items a, b and c
above may, apart from being fined, be subject to the application of the
following measures:
- Confiscation of the whole
price difference amounts earned from their administrative violations;
- Forcible compensation for the
whole money amounts lost due to the wrong price application;
- Payment of all expenses for
the reimbursement of price difference amounts to individuals and organizations
that the wrong prices were applied to.
4. For
acts of violating regulations on price scheme formulation
A fine of VND 7,500,000 shall be
imposed on individuals or organizations that commit acts of formulating schemes
on prices of the State-priced assets, goods and/or services at variance with
the price calculation regulations promulgated by competent agencies.
In cases where extenuating or
aggravating circumstances are involved, the fine levels shall be as follows:
- If one extenuating circumstance
is involved, the fine level shall be VND 6,000,000;
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- If one aggravating
circumstance is involved, the fine level shall be VND 8,500,000;
- If two or more aggravating
circumstances are involved, the fine level shall be VND 10,000,000.
5. For
acts of violating regulations on price evaluation
a) A fine of VND 4,000,000 shall
be imposed on individuals or organizations that commit acts of wrongly
evaluating prices for self-seeking purposes, which cause damage to individuals,
organizations and/or the State.
In cases where extenuating or
aggravating circumstances are involved, the fine levels shall be as follows:
- If one extenuating
circumstance is involved, the fine level shall be VND 3,500,000;
- If two or more extenuating
circumstances are involved, the fine level shall be VND 3,000,000;
- If one aggravating
circumstance is involved, the fine level shall be VND 4,500,000;
- If two or more aggravating
circumstances are involved, the fine level shall be VND 5,000,000.
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In cases where extenuating or
aggravating circumstances are involved, the fine levels shall be as follows:
- If one extenuating
circumstance is involved, the fine level shall be VND 6,000,000;
- If two or more extenuating
circumstances are involved, the fine level shall be VND 5,000,000;
- If one aggravating
circumstance is involved, the fine level shall be VND 8,500,000;
- If two or more aggravating
circumstances are involved, the fine level shall be VND 10,000,000;
c) A fine of VND 7,500,000 shall
be imposed on individuals or organizations that fail to evaluate prices of
assets which must be price-evaluated as prescribed by the State.
In cases where extenuating or
aggravating circumstances are involved, the fine levels shall be as follows:
- If one extenuating
circumstance is involved, the fine level shall be VND 6,000,000;
- If two or more extenuating
circumstances are involved, the fine level shall be VND 5,000,000;
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- If two or more aggravating
circumstances are involved, the fine level shall be VND 10,000,000.
d) Individuals or organizations
that commit acts of administrative violation mentioned in Items a and b may,
apart from being fined, be subject to the application of one or more of the
following additional sanctioning forms:
- Confiscation of money amounts
earned from their administrative violations.
- Deprivation of the right to
use the price evaluator's card:
+ Definite deprivation of the
right to use the price evaluator's card for cases of first-time violation or
violation involving extenuating circumstances.
+ Indefinite deprivation of the
right to use the price evaluator's card in cases of relapse into violations or
violation involving aggravating circumstances.
e) Individuals or organizations
that commit acts of administrative violation prescribed in Items a, b and c
above may, apart from being fined or subject to additional sanctions, be
compelled to compensate for money amounts lost due to their administrative
violations.
6. For
acts of failing to strictly comply with the regulations on price posting
a) A caution shall be imposed in
case of first-time violations on individuals or organizations that commit acts
of failing to post up prices or posting up prices in contravention of
regulations at transaction, goods-trading and service-providing places, for
goods and/or services with prices set by enterprises themselves.
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In cases where extenuating or
aggravating circumstances are involved, the fine levels shall be as follows:
- If one or more extenuating
circumstances is (are) involved, the fine level shall be VND 100,000;
- If one or more aggravating
circumstances is (are) involved, the fine level shall be VND 200,000.
c) A fine of VND 350,000 shall
be imposed on individuals or organizations that commit acts of failing to post
up prices or posting up prices in contravention of regulations at transaction,
goods-trading and service-providing places, for goods and/or services on the
list of goods and services with prices set by the State.
In cases where extenuating or
aggravating circumstances are involved, the fine levels shall be as follows:
- If one or more extenuating
circumstances is (are) involved, the fine level shall be VND 200,000;
- If one or more aggravating
circumstances is (are) involved, the fine level shall be VND 500,000.
7. For acts
of alignment for price monopoly
a) A fine of VND 7,500,000 shall
be imposed on individuals or organizations that commit acts of failing to
report or reporting incompletely, inaccurately and untimely on data and/or
documents related to production and circulation costs, monopolized goods and/or
service prices at requests of competent agencies in charge of State management
over prices
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- If one extenuating
circumstance is involved, the fine level shall be VND 6,000,000;
- If two or more extenuating
circumstances are involved, the fine level shall be VND 5,000,000;
- If one aggravating
circumstance is involved, the fine level shall be VND 8,500,000;
- If two or more aggravating
circumstances are involved, the fine level shall be VND 10,000,000.
b) A fine of VND 12,500,000
shall be imposed on individuals or organizations that commit within one
province or centrally-run city the following acts:
- Reaching agreement among
organizations or individuals to set prices, control prices or change sale
prices of goods and/or services with a view to restricting competition,
infringing upon the legitimate interests of other production and/or business
organizations and/or individuals, or of consumers.
- Reaching agreement among
organizations or individuals in order to create goods scarcity by way of
restricting production, distribution, transportation and/or sale of goods
and/or the provision of services; destroying, damaging goods, infringing upon
the legitimate interests of other production and/or business organizations
and/or individuals, or of consumers.
- Reaching agreement among
organizations or individuals to realize conditions for goods sale, purchase,
post-sale service provision, thus affecting goods prices, service prices,
infringing upon the legitimate interests of other production and/or business
organizations and/or individuals, or of consumers.
- Reaching agreement among
organizations or individuals to change the sale and/or purchase prices of
goods, services in order to eliminate or force other enterprises to align with
them or become their subsidiaries, infringing upon the legitimate interests of
other production and/or business organizations and/or individuals, or of
consumers;
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- If one extenuating
circumstance is involved, the fine level shall be VND 11,000,000;
- If two or more extenuating
circumstances are involved, the fine level shall be VND 10,000,000;
- If one aggravating
circumstance is involved, the fine level shall be VND 13,500,000;
- If two or more aggravating
circumstances are involved, the fine level shall be VND 15,000,000.
c) A fine of VND 17,500,000
shall be imposed on individuals or organizations that commit in areas larger
than a province or centrally-run city the acts prescribed in Item b above;
In cases where extenuating or
aggravating circumstances are involved, the fine levels shall be as follows:
- If one extenuating
circumstance is involved, the fine level shall be VND 16,000,000;
- If two or more extenuating
circumstances are involved, the fine level shall be VND 15,000,000;
- If one aggravating
circumstance is involved, the fine level shall be VND 18,500,000;
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d) Individuals and organizations
that commit acts of administrative violation prescribed in Items b and c above
may, apart from being fined, be subject to confiscation of the whole money
amounts earned from their administrative violations;
e) Individuals and organizations
that commit acts of administrative violation prescribed in Items b and c above
may, apart from being fined or subject to additional sanctions, be compelled to
compensate for the money amounts lost due to their administrative violations.
8. For acts
of speculation to raise prices, to press prices
a) A fine of VND 4,000,000 shall
be imposed on individuals or organizations that commit acts of taking advantage
of natural disasters, enemy sabotage and/or other unexpected developments for
speculation to raise prices, to press prices within a rural district, an urban
district or a provincial town;
In cases where extenuating or
aggravating circumstances are involved, the fine levels shall be as follows:
- If one extenuating
circumstance is involved, the fine level shall be VND 3,500,000;
- If two or more extenuating
circumstances are involved, the fine level shall be VND 3,000,000;
- If one aggravating
circumstance is involved, the fine level shall be VND 4,500,000;
- If two or more aggravating
circumstances are involved, the fine level shall be VND 5,000,000.
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In cases where extenuating or
aggravating circumstances are involved, the fine levels shall be as follows:
- If one extenuating
circumstance is involved, the fine level shall be VND 6,000,000;
- If two or more extenuating
circumstances are involved, the fine level shall be VND 5,000,000;
- If one aggravating
circumstance is involved, the fine level shall be VND 8,500,000;
- If two or more aggravating
circumstances are involved, the fine level shall be VND 10,000,000.
c) Individuals and organizations
that commit acts of administrative violation prescribed in Items a and b above
may, apart from being fined, be subject to confiscation of the entire money
amounts earned from their administrative violations;
d) Individuals and organizations
that commit acts of administrative violation prescribed in Items a and b above
may, apart from being fined or subject to additional sanctions, be compelled to
compensate for the money amounts lost due to their administrative violations.
9. For acts
of fabricating or spreading groundless information on price increases or
decreases
a) A fine of VND 4,000,000 shall
be imposed on individuals or organizations that commit acts of fabricating or
spreading groundless information on increase or decrease of goods or service
prices decided by provincial People's Committees, thus causing damage to
legitimate interests of other production and/or business individuals and/or
organizations, of consumers and the interests of the State.
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- If one extenuating
circumstance is involved, the fine level shall be VND 3,500,000;
- If two or more extenuating
circumstances are involved, the fine level shall be VND 3,000,000;
- If one aggravating
circumstance is involved, the fine level shall be VND 4,500,000;
- If two or more aggravating
circumstances are involved, the fine level shall be VND 5,000,000.
b) A fine of VND 7,500,000 shall
be imposed on individuals or organizations that commit acts of fabricating or
spreading groundless information on increase or decrease of goods or service
prices decided by the Government, the Prime Minister, ministers or heads of
ministerial-level agencies, thus causing damage to legitimate interests of
other production and/or business individuals and/or organizations, of consumers
and the interests of the State.
In cases where extenuating or
aggravating circumstances are involved, the fine levels shall be as follows:
- If one extenuating
circumstance is involved, the fine level shall be VND 6,000,000;
- If two or more extenuating
circumstances are involved, the fine level shall be VND 5,000,000;
- If one aggravating
circumstance is involved, the fine level shall be VND 8,500,000;
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10. For
acts of violating regulations on price and/or freight subsidies, support measures
for the implementation of price policies
a) A fine of VND 7,500,000 shall
be imposed on individuals or organizations that commit acts of using for wrong
purposes goods price and/or freight subsidy money and other support money
amounts for the implementation of price policies.
In cases where extenuating or
aggravating circumstances are involved, the fine levels shall be as follows:
- If one extenuating
circumstance is involved, the fine level shall be VND 6,000,000;
- If two or more extenuating
circumstances are involved, the fine level shall be VND 5,000,000;
- If one aggravating
circumstance is involved, the fine level shall be VND 8,500,000;
- If two or more aggravating
circumstances are involved, the fine level shall be VND 10,000,000.
b) A fine of VND 15,000,000
shall be imposed on individuals or organizations that commit acts of making
false declarations or over-declarations in payment dossiers to receive goods
price and/or freight subsidies and other support money amounts for the
implementation of price policies.
In cases where extenuating or
aggravating circumstances are involved, the fine levels shall be as follows:
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- If two or more extenuating
circumstances are involved, the fine level shall be VND 10,000,000;
- If one aggravating
circumstance is involved, the fine level shall be VND 17,500,000;
- If two or more aggravating
circumstances are involved, the fine level shall be VND 20,000,000.
c) Individuals and organizations
that commit acts of administrative violation prescribed in Item a above may,
apart from being fined, have goods price and/or freight subsidy money and other
support money amounts for implementation of price policies, which have been used
for wrong purposes, recovered;
d) Individuals and organizations
that commit acts of administrative violation prescribed in Item b above may,
apart from being fined, have goods price and/or freight subsidy money and other
support money amounts for implementation of price policies, which have been
acquired due to false declarations, over-declarations in the payment dossiers,
recovered;
11. For
acts of violating regulations on management of prices of preventive and
curative medicines for human use
For acts of violating
regulations on management of prices of preventive and curative medicines for
human use, the sanctioning forms and levels shall comply with the provisions of
Article 14 of the Government's Decree No. 120/2004/ND-CP of May 12, 2004
prescribing the management of prices of preventive and curative medicines for
human use and the documents guiding the implementation of this Decree.
III.
COMPETENCE AND PROCEDURES FOR SANCTIONING ADMINISTRATIVE VIOLATIONS IN
THE PRICE DOMAIN
1. Competence for
sanctioning administrative violations in the price domain shall comply with the
provisions of Articles 19, 20 and 21 of Decree No. 169/2004/ND-CP.
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3. Procedures and order
for sanctioning acts of administrative violation in the price domain shall
comply with the provisions of Article 53, 54, 55, 56, 57, 58, 59 and 65 of the
July 2, 2002 Ordinance on Handling of Administrative Violations.
4. Written records on
acts of administrative violation, sanctioning decisions, decisions on forcible
execution of decisions on sanctioning price-related administrative violations
shall be made according to the forms promulgated together with this Circular
(not printed herein).
5. The collected fine
amounts for administrative violations in the price domain must be remitted into
the State budget through accounts opened at the State Treasury according to the
provisions of Articles 57 and 58 of the 2002 Ordinance on Handling of
Administrative Violations. The regime of managing fine collection receipts and
fine money shall comply with current law provisions.
6. Procedures for applying
consequence-remedying measures:
a) Persons competent to sanction
administrative violations must clearly identify individuals or organizations
that are responsible for remedying consequences, prescribe measures and time
limits for remedying consequences in their decisions on sanctioning
administrative violations.
b) Individuals and organizations
that have their goods price and/or freight subsidies or supports amounts for
implementation of price policies recovered; have price difference amounts
confiscated; are compelled to compensate for money amounts lost due to their
administrative violations; or are subject to bear expenses for reimbursement of
price difference amounts, shall have to remit such money amounts at the places
indicated in the sanctioning decisions, for the sanctioning agencies to
consider and reimburse them to the damage-suffering parties, pay reasonable
expenses arising in the course of conducting activities related to the
application of consequence-remedying measures, or remit them into the State
budget.
c) Recovered goods price and/or
freight subsidies or support amounts for implementation of price policies;
confiscated price difference amounts; compensated money amounts lost due to
administrative violations; expenses for reimbursement of price differences
(according to the provisions of Item b of this Point) must be remitted into the
custody accounts of finance agencies opened at the State Treasury according to
current law provisions.
d) In cases where individuals or
organizations fail to abide by decisions compelling the application of consequence
remedies, they shall be coerced to do so according to law provisions.
IV.
COMPLAINTS, DENUNCIATIONS AND HANDLING OF VIOLATIONS
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V.
ORGANIZATION OF IMPLEMENTATION
This Circular takes effect 15
days after its publication in the Official Gazette.
Any problems arising in the
course of implementation should be reported to the Finance Ministry for
consideration and settlement.
FOR THE MINISTER
OF FINANCE
VICE MINISTER
Tran Van Ta