Circular No. 153/2016/TT-BTC amending and supplementing certain provisions of Circular No. 31/2014/TT-BTC dated March 7, 2014, issued by the Minister of Finance guiding administrative penalties for violations in price management under Decree No. 109/2013/NĐ-CP dated September 24, 2013, of the Government on administrative penalties for violations in price, fee, charge, and invoice management.

CIRCULAR

AMENDING AND SUPPLEMENTING CERTAIN PROVISIONS OF CIRCULAR NO. 31/2014/TT-BTC GUIDING ADMINISTRATIVE SANCTIONS FOR VIOLATIONS IN THE FIELD OF PRICE MANAGEMENT UNDER DECREE NO. 109/2013/NĐ-CP ON ADMINISTRATIVE SANCTIONS FOR VIOLATIONS IN THE FIELD OF PRICE, FEES, CHARGES, AND INVOICES ISSUED BY THE GOVERNMENT ON SEPTEMBER 24, 2013

Pursuant to Decree No. 81/2013/NĐ-CP dated July 19, 2013 of the Government detailing certain provisions and measures for implementing the Law on Handling Administrative Offenses;

Pursuant to Decree No. 109/2013/NĐ-CP dated September 24, 2013 of the Government on administrative sanctions for violations in the field of price, fees, charges, and invoices;

Pursuant to Decree No. 49/2016/NĐ-CP dated May 27, 2016 of the Government amending and supplementing certain provisions of Decree No. 109/2013/NĐ-CP dated September 24, 2013 on administrative sanctions for violations in the field of price, fees, charges, and invoices;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Price Management Department,

The Minister of Finance issues this Circular amending and supplementing certain provisions of Circular No. 31/2014/TT-BTC guiding administrative sanctions for violations in the field of price management under Decree No. 109/2013/NĐ-CP dated September 24, 2013 of the Government on administrative sanctions for violations in the field of price, fees, charges, and invoices (hereinafter referred to as Circular No. 31/2014/TT-BTC).

Article 1. Amending and supplementing certain provisions of Circular No. 31/2014/TT-BTC

1. Amending and supplementing Point d Clause 1 Article 3 as follows:

"d) The establishment, use, transfer of surplus balance, or accounting of price stabilization funds (for goods subject to price stabilization funds);"

2. Amending and supplementing Clause 2, Article 3 as follows:

"2. Violations of regulations on registering prices for price stabilization shall be handled according to the provisions of Clause 4 Article 1 of Decree No. 49/2016/NĐ-CP and Clause 4 Article 1 of this Circular."

3. Supplementing Clause 3 as follows:

"3. Interest on the surplus balance of the price stabilization fund specified in Clause 2 Article 1 of Decree No. 49/2016/NĐ-CP shall be calculated at the short-term lending interest rate for enterprises of the commercial bank where the principal trader opens an account for the price stabilization fund during the same period."

4. Amending and supplementing Article 4 as follows:

"Article 4. Guiding Clause 3 Article 1 of Decree No. 49/2016/NĐ-CP

The excess amount specified in Clause 5 Article 8 of Decree No. 109/2013/NĐ-CP is the amount obtained by organizations or individuals from selling or supplying goods or services at a higher price than the price prescribed in legal documents, Decisions, or Notifications issued by competent authorities; the excess amount is calculated based on the price difference between the selling or supplying price of goods or services and the specific price or maximum price within the price range prescribed by competent authorities, multiplied by the quantity of goods or services sold or supplied by organizations or individuals.

5. Amend and supplement Article 6 as follows:

"Article 6. Violations related to price registration and declaration of goods and services specified in Clause 4 Article 1 of Decree No. 49/2016/NĐ-CP

1. Not declaring prices to competent state agencies as stipulated in Clause 4 Article 1 of Decree No. 49/2016/NĐ-CP is the act of not submitting a notification of declared prices to competent state agencies before pricing or adjusting prices as prescribed.

2. Not registering prices with competent state agencies as stipulated in Clause 4 Article 1 of Decree No. 49/2016/NĐ-CP is the act of not preparing and analyzing the formation of price levels and submitting the Price Registration Form to competent state agencies or not submitting a statement explaining the price registration as required by the receiving agency (if any) before pricing or adjusting prices during the time when the State applies price registration measures for price stabilization as prescribed."

6. Supplementing Clause 1a Article 7 as follows:

"5. Supplementing Clause 1a Article 7 as follows:

1a. Increasing the selling price of goods or services higher than the declared or registered price with competent state management agencies as prescribed by law in Point a Clause 1 Article 13 of Decree No. 109/2013/NĐ-CP."

7. Amend and supplement Article 11 as follows:

"Article 11. Violations against organizations training and enhancing professional appraisal skills

1. Violations are determined based on reports from organizations training and enhancing professional appraisal skills according to the Ministry of Finance's regulations on training and enhancing professional appraisal skills or the results of inspections of such organizations by competent authorities.

2. The supplementary penalties specified in Clause 10 Article 1 of Decree No. 49/2016/NĐ-CP are detailed as follows:

a) Suspension of training activities and issuance of certificates for professional appraisal skill enhancement for a period of 60 (sixty) days for violations specified in Point a Clause 5 Article 21 of Decree No. 109/2013/NĐ-CP amended and supplemented in Clause 10 Article 1 of Decree No. 49/2016/NĐ-CP in cases without aggravating or mitigating circumstances. In cases with mitigating or aggravating circumstances, the suspension period is as follows:

- If there is one mitigating circumstance or more, the suspension period is: 30 (thirty) days;

- If there is one aggravating circumstance or more, the suspension period is: 90 (ninety) days.

b) Suspension of training activities and issuance of certificates for professional appraisal skill enhancement for a period of 135 (one hundred thirty-five) days for violations specified in Point b Clause 5 Article 21 of Decree No. 109/2013/NĐ-CP amended and supplemented in Clause 10 Article 1 of Decree No. 49/2016/NĐ-CP in cases without aggravating or mitigating circumstances. In cases with mitigating or aggravating circumstances, the suspension period is as follows:

- If there is one mitigating circumstance or more, the suspension period is: 90 (ninety) days;

- If there is one aggravating circumstance or more, the suspension period is: 180 (one hundred eighty) days.

c) Suspension of training activities and issuance of certificates for professional appraisal skill enhancement for a period of 225 (two hundred twenty-five) days for violations specified in Point c Clause 5 Article 21 of Decree No. 109/2013/NĐ-CP amended and supplemented in Clause 10 Article 1 of Decree No. 49/2016/NĐ-CP in cases without aggravating or mitigating circumstances. In cases with mitigating or aggravating circumstances, the suspension period is as follows:

- If there is one mitigating circumstance or more, the suspension period is: 180 (one hundred eighty) days;

- If there is one aggravating circumstance or more, the suspension period shall be: 270 (two hundred seventy) days.

d) In cases where both aggravating and mitigating circumstances exist, the mitigating circumstances shall be considered to offset the aggravating circumstances on a one-to-one basis.

8. Repeal Article 12 of Circular No. 31/2014/TT-BTC dated March 7, 2014, issued by the Ministry of Finance guiding administrative penalties for violations in price management under Decree No. 109/2013/NĐ-CP dated September 24, 2013, of the Government stipulating administrative penalties for violations in price, fee, tax rate, and invoice management.

Article 2. Effective Date

This Circular shall take effect from December 5, 2016.

Article 3. Responsibilities for Implementation

1. The Chairpersons of People's Committees at all levels, the Heads of the Price Inspection Department of the Ministry of Finance, the Heads of specialized price inspection teams, the Heads of the Inspection Departments of Provincial Finance Departments, Inspectors, the Heads of the Inspection Departments of Ministries, agencies equivalent to ministries, and persons with authority as defined in Article 45 of the Law on Handling Administrative Violations shall be responsible for organizing and implementing the handling of administrative violations in price management in accordance with the provisions of the law.

2. During the implementation process, if any difficulties arise, they should be promptly reported to the Ministry of Finance for consideration and resolution./.