Circular No. 233/2016/TT-BTC amending and supplementing certain provisions of Circular No. 56/2014/TT-BTC dated April 28, 2014 of the Ministry of Finance guiding the implementation of Decree No. 177/2013/NĐ-CP dated November 14, 2013 of the Government detailing and guiding the implementation of certain provisions of the Law on Prices.

CIRCULAR

AMENDMENTS AND SUPPLEMENTS TO CERTAIN ARTICLES OF THE CIRCULAR NO. 56/2014/TT-BTC DATED APRIL 28, 2014 OF THE MINISTRY OF FINANCE GUIDING THE IMPLEMENTATION OF DECREE NO. 177/2013/NĐ-CP DATED NOVEMBER 14, 2013 OF THE GOVERNMENT PROVIDING DETAILED REGULATIONS AND GUIDELINES FOR THE IMPLEMENTATION OF CERTAIN PROVISIONS OF THE PRICING LAW

Pursuant to Decree No. 177/2013/NĐ-CP dated November 14, 2013 of the Government providing detailed regulations and guidelines for the implementation of certain provisions of the Pricing Law;

Pursuant to Decree No. 149/2016/NĐ-CP dated November 11, 2016 of the Government amending and supplementing certain articles of Decree No. 177/2013/NĐ-CP dated November 14, 2013 of the Government providing detailed regulations and guidelines for the implementation of certain provisions of the Pricing Law;

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 promulgates this Circular amending and supplementing certain articles of Circular No. 56/2014/TT-BTC dated April 28, 2014 of the Ministry of Finance guiding the implementation of Decree No. 177/2013/NĐ-CP dated November 14, 2013 of the Government providing detailed regulations and guidelines for the implementation of certain provisions of the Pricing Law.

Article 1. Amendments and supplements to certain articles of Circular No. 56/2014/TT-BTC dated April 28, 2014 of the Ministry of Finance guiding the implementation of Decree No. 177/2013/NĐ-CP dated November 14, 2013 of the Government providing detailed regulations and guidelines for the implementation of certain provisions of the Pricing Law

1. Article 1 shall be amended and supplemented as follows:

"Article 1. Scope of Regulation

This Circular guides certain provisions of Decree No. 177/2013/NĐ-CP dated November 14, 2013 of the Government providing detailed regulations and guidelines for the implementation of certain provisions of the Pricing Law (hereinafter referred to as Decree No. 177/2013/NĐ-CP) and Decree No. 149/2016/NĐ-CP dated November 11, 2016 of the Government amending and supplementing certain articles of Decree No. 177/2013/NĐ-CP (hereinafter referred to as Decree No. 149/2016/NĐ-CP) on price stabilization; state pricing; price negotiation; inspection of price formation factors; price declaration."

2. Clause 2, Clause 3 Article 4 shall be amended and supplemented as follows:

"2. Departments of Finance, sector management departments, People's Committees of districts assigned by the People's Committee of the province shall accept Price Registration Forms of goods and services within their authority to review Price Registration Forms prescribed in Clause 4, Article 1 of Decree No. 149/2016/NĐ-CP of organizations and individuals (including agents with the right to determine prices, adjust prices) whose main offices are located in the province but not listed in the central registration list, not included in the guidance documents on registration issued by sector management ministries according to their authority.

Organizations and individuals that are branches or agents without the right to determine prices, adjust prices (entering direct distribution contracts with suppliers and buying, selling goods and services at prices determined by suppliers) are not required to register prices but have the obligation to notify in writing to the Department of Finance, sector management departments, People's Committees of districts assigned by the People's Committee of the province at the location where the branch or agent's main office is located about the branch or agent's lack of right to determine prices, adjust prices; provide information on the supplier's price level to the Department of Finance, sector management departments, People's Committees of districts assigned by the People's Committee of the province after receiving the supplier's decision or notification to adjust prices and must be responsible for the accuracy, truthfulness of the provided information.

The Department of Finance shall take the lead and coordinate with the CLASS MONOCOTYLEDONsector management departments, People's Committees of districts assigned by the People's Committee of the province, which have the authority to accept price registrations prescribed in Clause 4, Article 1 of Decree No. 149/2016/NĐ-CP, shall be responsible for advising and submitting to the People's Committee of the province to announce the list of organizations and individuals who have registered prices in the locality.

Annually on July 1st or upon request of the People's Committee of the province, thelogosector management departments CLASS MONOCOTYLEDONin , People's Committees of districts assigned by the People's Committee of the province, which have the authority to accept price registrations, shall take the lead and coordinate with the Department of Planning and Investment, Taxation Service, and other specialized agencies of the province to review and propose adjustments to the list of organizations and individuals registering prices in the locality, submit to the Department of Finance for consolidation, lead in advising and submitting to the People's Committee of the province to announce the adjustment of the list of organizations and individuals registering prices in the locality."||| The People's Committee of the district, pursuant to the assignment of the Provincial People's Committee, has the authority to receive price registration applications, coordinate with the Department of Planning and Investment, Taxation Department, and other specialized agencies of the province to review and propose adjustments to the list of organizations and individuals who have registered prices locally, submit the consolidated list to the Department of Finance for summary, take the lead in advising and submitting to the Provincial People's Committee for announcement of the adjusted list of organizations and individuals who have registered prices in the local area.

"3. The agency accepting and the entity implementing the registration of infant milk products under six years old shall follow the guidance of the Ministry of Industry and Trade; the agency accepting and the entity registering the price of essential medicines shall follow the guidance of the Ministry of Health."

3. Point e Clause 2 Article 7 shall be amended and supplemented as follows:

"e) Shall be responsible for complying with forms of administrative penalties for violations of the law on price registration as stipulated in the law on administrative penalties in the field THE HEAD OF THE MINISTRY’S OFFICE, THE HEAD OF THE MINISTRY’S INSPECTION DEPARTMENT, THE HEADS OF THE DEPARTMENTS, THE DIRECTOR OF THE VIETNAM CIVIL AVIATION ADMINISTRATION, THE CHIEF EXECUTIVE OFFICER OF THE VIETNAM AIRPORTS CORPORATION - CPTP, AND THE HEADS OF THE AUTHORITIES, ORGANIZATIONS, AND INDIVIDUALS CONCERNED ARE RESPONSIBLE FOR IMPLEMENTING THIS CIRCULAR./. of prices, fees, charges, invoices."

4. The name of Article 8, Clause 1 and Clause 2 of Article 8 shall be amended and supplemented as follows:

"Article 8. The powers and responsibilities of the advisory agencies under ministries, agencies at the level of ministries, and provincial People's Committees in the State valuation prescribed in Clause 7 of Article 1 of Decree No. 149/2016/NĐ-CP

1. The advisory agency for the Ministry of Finance in the valuation process is the Price Management Department which shall be responsible for:

a) Advising the Minister of Finance to review pricing plans of various ministries and sectors for goods and services within the Government’s and Prime Minister’s pricing authority;

b) Advising the Minister of Finance to set specific prices for vehicle inspection services (including transportation equipment inspection services and oil and gas exploitation and transportation facilities) after receiving written comments from the Ministry of Transport;

c) Advising the Minister of Finance to set price ranges for clean water services after receiving written comments from relevant agencies;

d) Advising the Minister of Finance to set price ranges for veterinary drug testing services, animal vaccination, disinfection, and sterilization services, and veterinary diagnostic services after receiving written comments from the Ministry of Agriculture and Rural Development;

đ) Advising the Minister of Finance to set maximum prices for public utility products and services in water management after receiving written comments from the Ministry of Agriculture and Rural Development; medical quarantine and preventive healthcare services at public health facilities after receiving written comments from the Ministry of Health;

e) Reviewing pricing plans established by the National Reserves Administration for the maximum purchase price and minimum selling price of national reserve goods to submit to the Minister of Finance for consideration and decision;

g) Reviewing and advising the Minister of Finance to set maximum purchase prices and minimum selling prices for national reserve goods (excluding those in the defense and security sector) managed by ministries and sectors authorized to set prices by the Ministry of Finance based on direct management units’ pricing plans submitted for approval by the assigned ministries and sectors and then sent to the Ministry of Finance (Price Management Department) for review and submission to the Minister of Finance for consideration and decision; The Standing Office of the Council for International Cooperation on Non-Governmental Organizations (Vietnam Friendship Association) is the agency responsible for receiving registration dossiers, leading, and coordinating with member agencies of the Council to examine dossiers and return results of reviews of registration dossiers of foreign non-governmental organizations in Vietnam.h) Reviewing and issuing written notifications on storage costs for national reserve goods without predetermined standards, import and export costs at national reserve warehouses without predetermined standards, and maximum export costs outside national reserve warehouses established by the National Reserves Administration or directly managing units of national reserve goods for approval by the assigned ministries and sectors (including national reserve goods in the defense and security sector) and requesting the Ministry of Finance (Price Management Department) to review;

i) Advising the Minister of Finance to set maximum purchase prices for public utility products and services and public service products listed in the directory issued by competent authorities using central government budgets (excluding those under the pricing authority of other ministries and sectors and provincial people's committees) ordered, planned, or tasked by state agencies with management authority; maximum purchase prices for goods and services ordered, planned, or tasked by the Prime Minister for production and business operations using central government budgets, reported by production and supply units to industry and sector management agencies for review; subsequently, industry and sector management agencies send reports to the Ministry of Finance for consideration and decision. In cases where clarification of contents in pricing plans established by production and supply units is required, the Ministry of Finance (Price Management Department) may request opinions from industry and sector management agencies or detailed explanations from production and supply units regarding related contents; The Standing Office of the Council for International Cooperation on Non-Governmental Organizations (Vietnam Friendship Association) is the agency responsible for receiving registration dossiers, leading, and coordinating with member agencies of the Council to examine dossiers and return results of reviews of registration dossiers of foreign non-governmental organizations in Vietnam.k) Advising the Minister of Finance to set maximum or minimum prices for leasing state assets that are infrastructure projects serving national interests and public benefits after receiving written reviews from industry and sector management agencies;

l) Advising the Minister of Finance to set minimum selling prices for domestically consumed cigarette products after receiving written reviews from the Ministry of Industry and Trade; The Standing Office of the Council for International Cooperation on Non-Governmental Organizations (Vietnam Friendship Association) is the agency responsible for receiving registration dossiers, leading, and coordinating with member agencies of the Council to examine dossiers and return results of reviews of registration dossiers of foreign non-governmental organizations in Vietnam.m) Reviewing and submitting to the Minister of Finance for setting price ranges, maximum prices, or specific prices for securities-related services as prescribed by the Securities Law, including: Services related to listing, trading, information provision, auction, and tendering of securities; services related to registration, custody, settlement, and payment of securities; services related to securities trading, asset supervision, proxy representation of bondholders, and securities transaction settlement payments, reviewed and proposed by the State Securities Commission based on pricing plans established and submitted by service-providing units in the securities sector; The Standing Office of the Council for International Cooperation on Non-Governmental Organizations (Vietnam Friendship Association) is the agency responsible for receiving registration dossiers, leading, and coordinating with member agencies of the Council to examine dossiers and return results of reviews of registration dossiers of foreign non-governmental organizations in Vietnam.n) Taking the lead and coordinating with relevant agencies to inspect the implementation of pricing decisions made by the Government, Prime Minister, and Minister of Finance; compliance with the Law on Prices at ministries, sectors, and localities; The Standing Office of the Council for International Cooperation on Non-Governmental Organizations (Vietnam Friendship Association) is the agency responsible for receiving registration dossiers, leading, and coordinating with member agencies of the Council to examine dossiers and return results of reviews of registration dossiers of foreign non-governmental organizations in Vietnam.o) Advising the Minister of Finance to provide opinions on pricing decisions for goods and services within their pricing authority as stipulated in Clause 8 of Article 1 of Decree No. 149/2016/NĐ-CP and monitoring and supervising pricing decisions for goods and services within their pricing authority; The Standing Office of the Council for International Cooperation on Non-Governmental Organizations (Vietnam Friendship Association) is the agency responsible for receiving registration dossiers, leading, and coordinating with member agencies of the Council to examine dossiers and return results of reviews of registration dossiers of foreign non-governmental organizations in Vietnam.p) Advising the Minister of Finance to reach consensus with the Ministers of Defense and Public Security on pricing principles for national defense and security reserve goods.;

2. Advisory agencies in the pricing field under ministries and agencies at the level of ministries shall be responsible for performing tasks according to regulations of ministries and agencies at the level of ministries and specialized laws. Ministries, sectors, and units setting specific prices based on price ranges, maximum prices, and minimum prices for goods and services (including maximum purchase prices and minimum selling prices for national reserve goods), and maximum costs (storage, import, and export) without predetermined standards for national reserve goods prescribed by the Ministry of Finance shall be responsible for reporting to the Ministry of Finance (Price Management Department).”

||| Advise the Minister of Finance to establish the minimum selling price for cigarette products consumed domestically after receiving a written assessment from the Ministry of Industry and Trade;

||| Review and advise the Minister of Finance to set price ranges, maximum prices, or specific prices for services in the securities sector as prescribed by the Securities Law, including: Services related to listing, trading, information provision, auctioning, tendering of securities; services related to registration, custody, settlement, and payment of securities; services related to securities business operations, asset supervision, representation of bondholders, and securities transaction settlement payments, based on pricing plans provided by service providers in the securities sector and reviewed by the State Securities Commission;

||| Lead and coordinate with relevant agencies to inspect the implementation of pricing decisions made by the Government, Prime Minister, and Minister of Finance; compliance with the Law on Prices at ministries, sectors, and localities;

||| Advise the Minister of Finance to provide opinions on pricing decisions for goods and services within the scope of pricing decisions made by ||| ministries||| as stipulated in Clause 8, Article 1 of Decree No. 149/2016/NĐ-CP and monitor and supervise pricing decisions for goods and services within the scope of pricing decisions made by ||| ministries||| ministries and sectors;

||| Advise the Minister of Finance to reach consensus with the Ministers of National Defense and Public Security regarding the principles for valuing national defense and security reserves;

||| Price advisory agencies under ministries and agencies at the ministerial level shall be responsible for performing tasks as prescribed by the ministries and agencies at the ministerial level and by specialized laws;

||| Ministries, sectors, and units that specify specific prices based on price ranges, maximum prices, minimum prices for goods and services (including maximum purchase prices and minimum selling prices for national defense and security reserves), and maximum costs (storage, import, export) without defined standards for national defense and security reserves, as prescribed by the Ministry of Finance, shall be responsible for reporting to the Ministry of Finance (Price Management Department).”

5. Article 14 shall be amended and supplemented as follows:

Article 14. The agency receiving price declarations and the entities implementing such declarations

1. The Ministry of Finance (Price Management Department) shall be responsible for receiving price declaration documents for goods and services specified in points c, d, đ, e, g, i, and k of Clause 1, Article 3 of Decree No. 177/2013/ND-CP during the period when the State does not apply price registration measures to stabilize prices, and for goods and services within the scope of receiving price declaration documents of the Ministry of Finance as stipulated in Clause 10, Article 1 of Decree No. 149/2016/ND-CP from organizations and individuals declaring prices at the Ministry of Finance.

The Price Management Department shall be responsible for selecting and submitting to the Minister of Finance for consideration and issuance of a notification listing organizations and individuals declaring prices at the Ministry of Finance for:

- Economic Groups, State-owned Joint Stock Companies, Limited Liability Companies that have production and business networks in two or more provinces or centrally-administered cities.

- Organizations and individuals who are monopoly enterprises; enterprises or groups of enterprises holding a dominant market position as prescribed by the Competition Law.

Annually on July 1st or upon request of the People's Committee of the province, thelogoAnnually or upon request of the Minister of Finance, the Price Management Department shall be responsible for reviewing the list of organizations and individuals declaring prices at the Ministry of Finance (Price Management Department), if necessary, submit to the Minister of Finance for consideration and issuance of a notification adjusting this list.

2. Departments of Finance, sector management departments, People's Committees of districts, according to the assignment of the People's Committee of the province, shall receive price declaration documents for goods and services specified in Clause 1, Article 3 of Decree No. 177/2013/ND-CP during the period when the State does not apply price registration measures to stabilize prices; goods and services within the scope of receiving price declaration documents of the Departments of Finance, sector management departments, People's Committees of districts as stipulated in Clause 10, Article 1 of Decree No. 149/2016/ND-CP; special goods and services implementing price declarations locally as prescribed in Clause 3, Article 15 of Decree No. 177/2013/ND-CP from organizations and individuals (including agents with the right to determine and adjust prices) whose main offices are located in the province but are not listed in the central price declaration list or specific guidance documents on price declaration issued by the sector management authority.

Organizations and individuals who are branches, agents (including stores) without the right to determine and adjust prices (entering direct distribution contracts with suppliers and buying and selling goods and services strictly according to the prices determined by the supplier) are not required to declare prices but must notify in writing to the Department of Finance, sector management department, People's Committee of the district according to the assignment of the People's Committee of the province where the branch or agent's main office is located about the fact that the branch or agent does not have the right to determine and adjust prices; provide information on the supplier's pricing level to the Department of Finance, sector management department, People's Committee of the district according to the assignment of the People's Committee of the province after receiving the supplier's decision or notification of price adjustment and bear responsibility for the accuracy of the provided information.

The Department of Finance shall take the lead and coordinate with the CLASS MONOCOTYLEDONSector management departments, People's Committees of districts, according to the assignment of the People's Committee of the province, which have the authority to receive price declaration documents as stipulated in Clause 10, Article 1 of Decree No. 149/2016/ND-CP, shall be responsible for advising and submitting to the People's Committee of the province for notification of organizations and individuals declaring prices in the locality.

Regularly on July 1stlogoannually or upon request of the People's Committee of the province, sector management departments, People's Committees of districts, according to the assignment of the People's Committee of the province, shall take the lead in coordinating with the Department of Planning and Investment, Taxation Department, and specialized agencies of the province to review and propose adjustments to the list of organizations and individuals declaring prices in the locality to be submitted to the Department of Finance for consolidation, leading advice, and submission to the People's Committee of the province for notification of adjustments to the list of organizations and individuals declaring prices in the locality.

3. The method of implementing price declarations for medical examination and treatment services for people at private medical examination and treatment facilities; medical examination and treatment services on demand at state medical examination and treatment facilities; essential medicines for disease prevention and treatment listed in the essential medicine directory shall be carried out in accordance with the guidelines of the Ministry of Health.

4. The list of organizations and individuals declaring prices; email addresses, phone numbers, fax numbers of agencies assigned to receive price declarations as stipulated in Clauses 1, 2, and 3 of this Article shall be publicly posted on the websites of these agencies.

5. Goods and services for which specialized laws prescribe price declarations shall be implemented in accordance with the provisions of those laws.

6. Article 15 shall be amended and supplemented as follows:

Article 15. Methods of Implementing and Receiving Price Declarations

1. Organizations and individuals implementing price declarations as prescribed in Articles 15 and 16 of Decree No. 177/2013/ND-CP and Clauses 9 and 10 of Article 1 of Decree No. 149/2016/ND-CP shall do so by preparing a Price Declaration Document (hereinafter referred to as the Document) and sending it to the competent state agency responsible for receiving the Document (hereinafter referred to as the receiving agency) through one of the following methods:

a) Delivering two copies directly to the office of the receiving agency;

b) Sending two copies via official correspondence to the receiving agency;

c) Sending via email with a scanned copy of the signed and stamped Price Declaration Document to the address notified by the receiving agency or sending via fax and notifying the receiving agency by telephone. At the same time, send two copies via official correspondence to the receiving agency.

2. Upon receipt of the Document, the receiving agency shall act as follows:

a) The staff receiving the Document shall check the components and quantity of the Document. If the Document has all the required components and quantity, the staff receiving the Document shall affix the official stamp with the date of receipt on the Document and immediately return one copy of the Document to the organization or individual who submitted it directly or immediately send one copy of the Document via postal service to the organization or individual who sent it via official correspondence, fax, or email; simultaneously, immediately forward one copy of the Document to the leadership of the agency, relevant departments, and units with the authority to handle the matter.

b) The staff receiving the document shall check the components and quantity of the document. In cases where the document does not meet the required components and quantity, the staff receiving the document shall clearly record the reasons for returning it, the contents that need to be supplemented, and immediately return the document to the organization or individual who submitted it directly; or within a maximum of two working days from the date of receipt of the document, the receiving agency shall notify the organization or individual responsible for price declaration to supplement the components and quantity of the document via a letter, fax, or email. The organization or individual responsible for price declaration shall have the responsibility to complete the document with all required components and quantity within a maximum of five working days from the date the receiving agency notifies them in writing through a letter, fax, or email to supplement the document. The date when the organization or individual submits the complete document will be considered the date of receipt of the document, and the staff receiving the document shall stamp the document with the date of receipt.

c) In cases of price reduction declarations, organizations and individuals producing and trading goods and services shall immediately implement the price reduction and simultaneously submit the document to the receiving agency. The receiving agency shall check the components and quantity of the document according to points a and b of Clause 2 of this Article and request the organization or individual responsible for price declaration to complete the document with all required components and quantity for full file storage to serve state management work as stipulated in Article 17 of this Circular.

3. The price declaration document shall be implemented in accordance with the guidance provided in Appendix No. 4 issued together with this Circular. In cases where organizations and individuals have promotional policies, price reductions, or discounts for specific customer groups or categories of customers, they must clearly record in the price declaration document the names of the customer groups or categories and the levels of promotion, price reduction, or discount.

4. The method of implementing price declarations for medical examination and treatment services for patients at private medical facilities; medical examination and treatment services on demand at state-owned medical facilities; essential medicines for disease prevention and treatment shall be carried out in accordance with the guidelines of the Ministry of Health. The method of implementing price declarations for fixed-route passenger transport fares by road; taxi passenger transport fares shall be carried out in accordance with the guidelines of the Ministry of Transport.”

7. Article 17 shall be amended and supplemented as follows:

"Article 17. Rights and responsibilities of organizations and individuals in implementing price declarations

1. For the receiving agency:

a) Has the right to use the declared prices by organizations and individuals for purposes of analyzing, summarizing, forecasting market price fluctuations, and building a price database; checking price formation factors, publicly announcing on mass media to serve the goal of stabilizing prices, inspecting and auditing the fulfillment of financial obligations as prescribed by Law when necessary;

b) Has the right to review the content of the price declaration document submitted by organizations and individuals including reviewing the date of implementation of the declared price, the price declaration table, and the section explaining the reasons for price adjustment; requesting in writing organizations and individuals responsible for price declaration to report on the declared price in line with changes in price formation factors Industry and in cases necessary to serve the work of price stabilization, state management of prices, inspection, and audit as prescribed by Law;

c) Has the responsibility to comply with regulations on receiving documents as stipulated in Article 15 of this Circular;

d) Has the responsibility to keep confidential the declared prices of organizations and individuals during the period before the declared prices take effect as prescribed by Law.

2. For organizations and individuals responsible for price declaration:

a) Has the right to buy and sell goods and services at the declared price from the date of implementation of the declared price recorded in the document submitted to the receiving agency after submitting the document with all required components and quantity and having the staff receiving the document stamp the document with the date of receipt.

b) Has the right submission to announce the price according to the model provided in Appendix No. 5 issued together with this Circular instead of the price declaration document when Adjustments to increase or decrease prices for goods and services within 5% compared to the previously declared price when factors forming the price change, as stipulated in Points d, đ, e, g, i, k of Clause 1, Article 3 of Decree No. 177/2013/ND-CP, during the period when the State does not apply price registration measures to stabilize prices, and goods and services specified in Points b, c, d of Clause 9, Article 1 of Decree No. 149/2016/ND-CP.In necessary cases, competent state agencies may supplement other goods and services. notify the price level d) Determine the average monthly business travel distance of the position as stipulated in Clause 1, Article 3 of Decree No. 177/2013/ND-CP and Clause 9, Article 1 of Decree No. 149/2016/ND-CP. In case cumulative adjustments to increase or decrease prices continuously through the form of sending notifications of price levels that exceed 5% compared to the previously declared price level, organizations and individuals must declare prices according to the provisions set out in Clause 3, Article 15 of this Circular;

c) Have the responsibility to declare prices, notify the price level in accordance with the Law and the provisions of this Circular; bear legal responsibility for the accuracy, truthfulness of the declared price level consistent with fluctuations in price-forming factors; comply with reports on declared prices at the request of the agency receiving the declaration to serve price stabilization work, state management of prices, inspection, and audit; comply with inspections (including inspections of price-forming factors) and audits conducted by competent state agencies (if any);

d) Shall not apply the declared price in buying and selling goods and services before implementing the price declaration as prescribed. In case of declaring a price reduction, organizations and individuals producing and trading goods and services shall immediately implement the price reduction consistent with price-forming factor fluctuations ) for the value of foreign exchange transferred to the Exchange Rate Stabilization Fund and Gold Price Stabilization Fund or temporarily borrowed and used according to the Decision of the Prime Minister ( and; simultaneously, submit the price declaration document, notifying the price reduction to competent state agencies;

đ) Have the responsibility to publicly disclose information about the declared price level; notify in writing the competent authority receiving the price declaration document if there is a change in the start date of applying the declared price level; publicly display and post the declared price level throughout the distribution system (if applicable); comply with the posted price level; comply with price stabilization measures by competent state agencies as prescribed by the Law;

e) Have the responsibility to comply with forms of handling price declarations as prescribed by the Law on administrative penalties for violations in the field of prices, fees, charges, and invoices.”

8. Clause 1, Article 19 shall be amended and supplemented as follows:

“1. The Minister of Finance authorizes the Director of the Price Management Department under the Ministry of Finance to notify in writing the levels of costs as stipulated in Point h, Clause 1, Article 8 of this Circular.”

9. The Model of the Price Declaration Document is Appendix 4 issued together with Circular No. 56/2014/TT-BTC dated April 28, 2014, of the Ministry of Finance guiding the implementation of Decree No. 177/2013/ND-CP dated November 14, 2013, of the Government detailing and guiding the implementation of certain Articles of the Price Law (hereinafter referred to as Circular No. 56/2014/TT-BTC) has been amended, supplemented, and issued together with this Circular.

Article 2.

1. Repeal Article 16 of Circular No. 56/2014/TT-BTC.

2. Supplement the phrase “and Clause 5, Clause 6, Article 1 of Decree No. 149/2016/ND-CP” after the name of Article 3 of Circular No. 56/2014/TT-BTC.

3. Remove the phrase “point h” in Clause 1, Article 4 of Circular No. 56/2014/TT-BTC.

4. Change the phrase “Clause 2, Article 5 of Decree No. 177/2013/ND-CP” to the phrase “Clause 3, Article 1 of Decree No. 149/2016/ND-CP” in Point d, Clause 1, Article 3 of Circular No. 56/2014/TT-BTC.

5. Change the phrase “Article 6 of Decree No. 177/2013/ND-CP” to the phrase “Clause 4, Article 1 of Decree No. 149/2016/ND-CP)” in Clause 1, Article 5 of Circular No. 56/2014/TT-BTC.

6. Remove the word “Article 8” and supplement the phrase “and Clause 7, Clause 8, Article 1 of Decree No. 149/2016/ND-CP” after the phrase “Article 9, Article 10 of Decree No. 177/2013/ND-CP” in Clause 1, Article 9 of Circular No. 56/2014/TT-BTC.

7. Supplement the legal basis for implementation as the name of this Circular, its number, issuing agency, and date of issuance into the Model letter sent to the agency receiving the Registration Form at Appendix 01 and the Model letter sent to the competent state agency for reviewing pricing plans and setting prices at Appendix 2a issued together with Circular No. 56/2014/TT-BTC.

This Circular takes effect from December 25, 2025/.

1. Ministries base their regulations on actual conditions and laws governing price management to establish price management regulations for their respective sectors and fields within their jurisdiction.

2. Provincial People's Committees base their regulations on actual conditions in their localities and laws governing price management to establish price management regulations within their jurisdictions.

3. During the implementation process, if any issues arise, they should be reported promptly to the Ministry of Finance (Price Management Department) for consideration and resolution.

Article 4. Effective date

This Circular takes effect from January 1, 2017./.

Appendix 4: MODEL PRICE DECLARATION DOCUMENT

(Issued together with Circular No. 233/2016/TT-BTC dated November 11, 2016, of the Ministry of Finance)

Respectfully submitted to: ...(name of the agency receiving Document the declaration...)

Implementing Circular No. 56/2014/TT-BTC dated April 28, 2014, of the Ministry of Finance guiding the implementation of Decree No. 177/2013/ND-CP dated November 14, 2013, of the Government detailing and guiding the implementation of certain Articles of the Price Law and Circular No. 233/2016/TT-BTC dated November 11, 2016, of the Ministry of Finance amending and supplementing certain Articles of Circular No. 56/2014/TT-BTC.

... (name of the entity declaring prices) submits the Price Declaration Table for domestic sales or export prices of goods and services (attached).

This declared price level will be implemented from .../.../...

... (name of the entity declaring prices) hereby assumes full legal responsibility for the accuracy of the declared price level./.

- Name of person submitting the Declaration Form:...

- Address of entity declaring prices:...

- Contact phone number:...

- Email:...

- Fax number:...

Record the date of submission of the Price Declaration Document
by the receiving agency

(The agency receiving the Price Declaration Document records the date, month, year of receipt and stamps the received document)

PRICE DECLARATION TABLE

(Attached to the letter No...dated...month...year...of...)

1. Declared domestic sale or export price (wholesale, retail): Prices at factory gates/plants, and other areas/regions (if any).

2. Analyze the causes, clearly state the fluctuations of factors forming prices that affect the increase or decrease in the declared prices of goods and services.

3. Clearly record policies and discount levels for different customer groups, transportation, delivery, and sales conditions accompanying the declared price (if applicable).

This declared price level will be implemented from .../.../...

Note:

The declared price is the expected selling price after deducting discounts (if any), including value-added tax for one unit of product. In cases where the declared price is submitted to the State management agency for the first time for a new product, attach the Price Formation Table for Goods and Services Sales.

- The export declared price specifically applies to which export market and is calculated based on the buying exchange rate...VND/USD at Commercial Bank...on...day...month...year...

Appendix 5: SAMPLE PRICE NOTICE

(Issued together with Circular No. 233/2016/TT-BTC dated November 11, 2016, of the Ministry of Finance)

Respectfully submitted to: ...(name of the authority receiving the price declaration form...)

Implementing Circular No. 56/2014/TT-BTC dated April 28, 2014, of the Ministry of Finance guiding the implementation of Decree No. 177/2013/ND-CP dated November 14, 2013, of the Government detailing and guiding the implementation of certain Articles of the Price Law and Circular No. 233/2016/TT-BTC dated November 11, 2016, of the Ministry of Finance amending and supplementing certain Articles of Circular No. 56/2014/TT-BTC.

... (name of the entity declaring prices) notify the price of goods and services sold domestically or exported within 5% compared to the immediately preceding declared price (attached price notice table).

This price takes effect from.../.../...

... (name of the entity declaring prices) we hereby take responsibility under the law for the accuracy of the price we have notified./.

- Name of person submitting the Declaration Form:...

- Address of the entity declaring the price:...

- Contact phone number:...

- Email:...

- Fax number:...

Record the date of submission of the Price Notice
by the receiving agency

(The authority receiving the price declaration form records the date, month, year of receipt of the Price Notice and stamps the received document)

SELLING PRICE NOTICE TABLE
DOMESTIC OR EXPORT

(Attached to the letter No...dated...month...year...of...)

1. Notification of domestic or export selling price (wholesale, retail): Prices at warehouse/factory gate, in other areas/regions (if applicable).

2. This notified price takes effect from.../.../...

Note:

- The notified price is the expected selling price after deducting discounts (if any), including value-added tax for one unit of product.

- The notified export price specifically applies to which export market and is calculated based on the buying exchange rate...VND/USD at Commercial Bank...on...day...month...year...