Circular No. 44/2021/TT-BTC on the framework for water consumption prices, principles, and methods for determining the price of clean water for domestic use

CIRCULAR
Regulations on the price range, principles, and methods for determining the price of potable water

Pursuant to the Law on Prices No. 11/2012/QH13 dated June 20, 2012;

Pursuant to Decree No. 177/2013/ND-CP dated November 14, 2013 of the Government detailing and guiding the implementation of certain provisions of the Law on Prices; Decree No. 149/2016/ND-CP dated November 11, 2016 of the Government amending and supplementing certain provisions of Decree No. 177/2013/ND-CP dated November 14, 2013 of the Government detailing and guiding the implementation of certain provisions of the Law on Prices;

Pursuant to Decree No. 117/2007/ND-CP dated July 11, 2007 of the Government on the production, supply, and consumption of potable water; Decree No. 124/2011/ND-CP dated December 28, 2011 of the Government amending and supplementing certain provisions of Decree No. 117/2007/ND-CP dated July 11, 2007 of the Government on the production, supply, and consumption of potable water;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued 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 regulating the price range, principles, and methods for determining the price of potable water.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

1. This Circular regulates the price range for potable water; principles and methods for determining the price of potable water (including both potable water supplied for domestic purposes and other purposes).

2. This Circular applies to agencies, organizations, and individuals assigned to formulate pricing plans for potable water, submit pricing plans for potable water, and decide on the price of potable water in accordance with the law; units supplying potable water for domestic use and customers using potable water for domestic purposes.

Units supplying potable water are encouraged to apply the principles and methods for determining the price of potable water (hereinafter referred to as potable water) stipulated in this Circular when supplying potable water for non-domestic purposes (not for human consumption such as drinking and sanitation).

Article 2. Principles for Determining the Price of Potable Water

1. The price of potable water must accurately reflect all reasonable and legitimate production costs during the exploitation, production, distribution, and consumption processes, including profit; it must be commensurate with the quality of the water, economic and technical standards, supply and demand for potable water, natural conditions, socio-economic development conditions of the locality or region, and people's income at different times; it must balance the rights and legitimate interests of water supply units (hereinafter referred to as water supply units) and customers; it must encourage customers to use water efficiently; it must encourage water supply units to improve service quality, reduce costs, minimize water losses, meet customer needs, and attract investment in the production and distribution of potable water.

2. The average retail price of potable water decided by the People's Committee of the province (hereinafter referred to as the provincial People's Committee) must comply with the price range for potable water stipulated in Article 3 of this Circular. For special areas (saltwater intrusion zones, coastal areas, areas with difficult water production conditions), if the production, business, and supply costs of potable water in these regions are high, resulting in the average retail price of potable water of the water supply unit being higher than the maximum price in the price range stipulated in Article 3 of this Circular after the Department of Finance has reviewed the pricing plan, then the provincial People's Committee shall base its decision on actual circumstances, water usage needs, and people's income to set the appropriate potable water price.

Article 3. Framework for Clean Water Prices

1. The framework for clean water prices shall be defined as follows:

2. The framework for clean water prices stipulated in Clause 1 of this Article includes value-added tax and applies to the average retail price of clean water determined by the Provincial People's Committee.

Article 4. Adjustment of Clean Water Prices

Annually, water supply units proactively review the implementation of the pricing plan for clean water and propose the expected clean water price for the following year. In cases where production and business costs for clean water fluctuate, causing an increase or decrease in the clean water price for the following year, the water supply unit prepares a pricing plan proposal and submits it to the Department of Finance for examination and submission to the Provincial People's Committee for decision on adjustment. If, after reviewing, the water supply unit finds that the cost of producing one cubic meter of clean water for the following year increases at a level that the water supply unit can financially balance, the water supply unit shall send a letter to the Department of Finance to report to the Provincial People's Committee about maintaining stable clean water prices (for information).

Chapter 2

SPECIFIC PROVISIONS

Article 5. Method for Determining Total Production and Business Costs for Clean Water

1. The total production and business costs for clean water proposed in the pricing plan are determined in accordance with the planned commercial clean water volume for one year of the water supply unit and calculated using the formula:

C_T TTĐ_Vt ĐMT_Nc ĐMT_Sxc ĐMT_Ql ĐMT_Bh ĐMT_Tc ĐMT_At

Where:

C_T : Total production and business costs for clean water (VND);

C_Vt : Direct material costs (VND);

C_Nc : Direct labor costs (VND);

C_Sxc : Common production costs (VND);

C_Ql : Management costs (VND);

C_Bh : Sales costs (VND);

C_Tc: Financial costs (VND);

C_At: Costs to ensure safe water supply (VND);

a) Direct material costs include expenses for raw materials, fuels, materials, power, tools, and equipment used directly in the production of clean water such as raw water, treated water (for businesses required to purchase treated water), electricity, chemicals, and other materials and equipment used in water treatment processes. Direct material costs are determined by multiplying the quantity of each type of material used by its corresponding unit price and adding (if applicable) the cost of purchasing materials; wherein:

- The quantity of each type of material used in the production of clean water is applied according to technical and economic standards for clean water production.

- The unit price of materials is the purchase price recorded on invoices or quotations consistent with market prices at the time of establishing the clean water pricing plan. For materials subject to state-set prices or price management, the material price is the purchase price set by the state or registered and declared by the enterprise to the relevant state agency at the time of establishing the clean water pricing plan.

- Direct material purchase costs include reasonable and valid expenses to bring materials into the water supply unit's warehouse (if applicable).

b) Direct labor costs include payments made by water supply units to workers directly involved in production, including wages, deductions from wages, and other expenses (if any) as prescribed by current laws of the state, wherein:

- Wages are determined for each water supply unit in accordance with actual wage levels, allowances, and other supplements paid to workers directly involved in production, as stipulated by the Labor Code and related legal regulations.

- Deductions from wages such as social insurance, health insurance, unemployment insurance, trade union fees, and other expenses (if any) of workers directly involved in production are determined according to current state laws.

- For water supply projects handed over by the state to cooperatives, communities, or individuals for management and operation, or projects funded by cooperatives, communities, or individuals for clean water business operations, the determination of direct labor costs is based on agreements reached at member meetings or between community users and water supply units, ensuring compliance with local wage levels for industries managed and operated by cooperatives, communities, or individuals, and conforming to current state laws.

c) Common production costs include expenses incurred outside of direct material and direct labor costs, serving common production and business activities of water supply units, such as depreciation, maintenance of fixed assets, materials, tools, and equipment for workshops, quality testing, standard testing of clean water, external service fees, labor costs for workshop staff, and other monetary expenses as prescribed by current state laws related to clean water production and business activities.

- Quality testing and inspection costs for potable water are determined based on the frequency of testing and inspection as prescribed by competent state authorities.

- Depreciation of fixed assets is carried out according to the Ministry of Finance's regulations on the management, use, and depreciation of fixed assets and related legal regulations. For projects supplied with clean water approved by competent state authorities but without final investment settlement, the maximum depreciation cost included in the clean water pricing plan is the approved budget estimate and will be adjusted in the total production and business costs for clean water in subsequent pricing periods (if there is a difference).

- Material and labor costs in common production costs are implemented according to the provisions of points a and b of this Clause.

d) Business management costs are general management expenses of the enterprise such as: office supplies, labor tools, depreciation, repair costs for fixed assets used for business management, taxes, fees, and charges, bad debt provisions, outsourced services, labor costs, and other monetary expenses such as: reception, transactions, scientific research, technological innovation, initiatives, improvements, education and training, health care for the enterprise's employees, expenses for female workers, and other management costs as prescribed by current state laws.

The cost of materials, labor costs, and depreciation of fixed assets in business management costs shall be implemented according to the provisions of points a, b, and c of this Clause.

đ) Sales costs are expenses incurred during the process of selling products, goods, and providing services such as: investment including both water meters and other auxiliary equipment of the water supply unit up to the connection point with customers, except in cases where the parties have agreed otherwise, advertising, outsourced services, maintaining connections, inventory reserve price reductions, labor costs, and other expenses as prescribed by current state laws.

The number of additional water meters expected to increase during the pricing period is determined by the actual average number of new customers added over the three consecutive years immediately preceding the year of establishing the clean water pricing plan. For new water supply projects put into operation management, the number of water meters connected during the pricing period is determined based on the number of signed water service contracts and the expected number of new customers added at the rate of average additional connections of water supply units in the same area (urban or rural areas or the average of all areas for units supplying both urban and rural areas) as approved in the most recent clean water pricing plan.

Connection maintenance costs are expenses for managing and maintaining installed connections to ensure water service quality according to customer needs. Connection maintenance costs are included in the production and business costs of clean water when there are complete invoices and documents in accordance with tax laws.

The cost of materials, labor costs, and depreciation of fixed assets (if any) in sales expenses shall be applied as prescribed in points a, b, and c of this Clause. Expenses without established standards are determined based on the actual implementation costs of the three consecutive years immediately preceding the year of establishing the clean water pricing plan.

e) Financial costs are expenses for paying interest on loans and exchange rate differences (if any) directly related to the production and business of clean water, determined based on the loan repayment plan. The amount of interest expense for construction investment included in the clean water pricing plan corresponds to the actual loan capital and is not more than 65% of the total investment amount approved by the competent authority.

g) Safe water supply assurance costs are expenses serving activities aimed at reducing, eliminating, and preventing risks that cause unsafe water supply from the source through stages of water collection, treatment, storage, and distribution to customers.

The cost of materials, labor costs, and depreciation of fixed assets (if any) in safe water supply assurance costs shall be applied as prescribed in points a, b, and c of this Clause. Expenses without established standards are determined based on the actual implementation costs of the three consecutive years immediately preceding the year of establishing the clean water pricing plan.

2. Principles for Determining Total Costs

a) Total production and business costs for clean water are determined based on reasonable, legitimate factors, and factors consistent with economic-technical norms published and issued by the Ministry of Construction, the Ministry of Agriculture and Rural Development, and the People's Committee of the province within their respective jurisdictions (for costs with established standards).

b) Reasonable and legitimate cost factors are those related to the activities of producing and doing business in clean water and ensuring that these are deductible expenses when determining taxable income under corporate income tax laws while ensuring production and business efficiency and excluding expenses already covered by the state budget. Costs unrelated to the activities of producing and doing business in clean water shall not be included in total costs.

c) Common costs serving multiple business activities of the water supply unit must be allocated according to the average revenue ratio of the three consecutive years immediately preceding the year of establishing the clean water pricing plan. For newly operational water supply units without previous revenue data, common costs serving multiple business activities shall be allocated according to the planned revenue ratio.

d) Costs not calculated according to established standards that were included in the calculation of the clean water pricing plan serving as the basis for setting the current clean water price but did not occur or had lower values during the application period shall be deducted from the total production and business costs of clean water in the subsequent pricing period.

Article 6. Commercial Water Yield

1. The commercial water yield, denoted as SL, serves as the basis for determining the cost of 1 cubic meter (m³) of clean water._TPIt is determined as follows:

SL_{Tp= SLSx} - SL_{Hh: Commercial water yield (m³/year):} : Production water yield (m³/year):_{: Water loss yield (yield of lost water) (m³/year).}

Where:

SL_{Tp= SLSx}2. The production water yield is determined based on the annual exploitation plan of each water supply unit and is consistent with the average actual increase rate of commercial water yield over the preceding three years when formulating the clean water pricing plan.

SL_{Tp: Commercial water yield (m³/year):}a) For new water supply facilities that are put under management and operation, the production water yield is determined based on the quantity of water service contracts already signed and the expected additional number of customers according to the average additional connection ratio of water supply units in the same area (urban or rural areas or an average of all regions for water supply units serving both urban and rural areas) as approved in the most recent clean water pricing plan.

SL_{Tp: Water loss yield (yield of lost water) (m³/year).}b) For centralized water supply facilities managed and operated by cooperatives, communities, or individuals, the production water yield is the amount of water extracted annually by each unit based on agreements between the water supply unit and water users regarding water supply needs.

3. The water loss yield (including natural loss and technical loss) between the production water yield and the commercial water yield is determined by multiplying the loss ratio (x) with the production water yield.

a) The maximum clean water loss ratio included in the calculation of the commercial clean water yield in the clean water pricing plan is 20%. Water supply units monitor the actual loss ratio and implement strict management measures aimed at reducing it gradually, with the maximum clean water loss ratio included in the clean water pricing plan being 15% by 2025; special cases are handled according to the Prime Minister's decision.

b) The specific clean water loss ratio is approved by the Provincial People's Committee through the clean water pricing plan, ensuring it aligns with local technical conditions and does not exceed the maximum limit set out in Point a of this Clause. Water supply units with an actual loss ratio and an approved loss ratio before 2025 below 15% may maintain their approved loss ratio for three years.

Article 7. Method for Determining the Cost of 1 m³ of Clean Water

The cost of 1 m³ of clean water is determined using the following formula:

- DT_Gt

GT: Cost of 1 m³ of clean water (VND/m³);

: Total production and business costs for clean water (VND), as specified in Article 5 of this Circular;

Where:

: Commercial water yield (m³), as specified in Article 6 of this Circular;

C_TArticle 8. Prescribed Profit Margin for 1 m³ of Commercial Clean Water

1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._{: Revenue for reducing cost in the clean water pricing plan (if applicable), which includes revenues from activities related to the production and business of clean water other than sales revenue, and is determined by contract (during the period the price remains valid) (VND);}2. The prescribed profit margin stipulated in Clause 1 of this Article applies throughout the entire process from production to retail distribution of clean water. In cases where wholesale water sales relationships arise, the profit margins between stages are balanced and reviewed by the Department of Finance, and decided upon by the Provincial People's Committee, ensuring that the total prescribed profit margin in the wholesale clean water pricing plan and the retail clean water pricing plan does not exceed the prescribed profit margin framework set out in Clause 1 of this Article.

SL_{Tp= SLSx}The commercial water production volume (m³) is determined in accordance with the provisions of Article 6 of this Circular;

Article 8. Prescribed profit margin for 1 m³ of commercial potable water

1. The prescribed profit margin included in the pricing plan for potable water supplied solely to urban or rural areas shall be a maximum of 1,300 VND/m³. The prescribed profit margin included in the pricing plan for potable water supplied simultaneously to both urban and rural areas shall be a maximum of 1,500 VND/m³. The minimum prescribed profit margin included in the pricing plan for potable water supplied shall be 360 VND/m³.

2. The prescribed profit margin level stipulated in Clause 1 of this Article applies throughout the entire process from production to retail distribution of potable water. In cases where wholesale transactions of potable water arise, the profit margins between stages shall be balanced and reviewed by the Department of Finance, and decided upon by the People's Committee of the province, ensuring that the total prescribed profit margin in the pricing plan for wholesale potable water and the pricing plan for retail potable water does not exceed the prescribed profit margin framework set forth in Clause 1 of this Article.

Article 9. Method for Determining the Price of Clean Water

1. Selling price of clean water

a) The retail selling price of clean water (excluding value-added tax) for each customer group and tier is determined by the formula:

of_Bli = G_Blbq x H_i

Where:

: bid price after corrections and adjustments, minus any discount (if applicable) of the lowest bidder among those detailed financial evaluations;_Bli: Retail selling price of clean water for each customer group (VND/m³).

: bid price after corrections and adjustments, minus any discount (if applicable) of the lowest bidder among those detailed financial evaluations;_Blbq: Average retail selling price of clean water (VND/m³) is determined by the formula:

of_Blbq= GT + P

Where:

GT: Cost of 1 m³ of clean water (VND/m³) as prescribed in Article 7 of this Circular.

P: Prescribed profit margin of 1 m³ of clean water (VND/m³) as prescribed in Article 8 of this Circular.

H_i: Maximum pricing coefficient relative to the average retail selling price of clean water; It is the adjustment factor for the price of clean water for each customer group. H̄i is determined according to the following table:

The specific pricing coefficient for each tier and customer group is approved by the Provincial People's Committee in the water pricing plan, ensuring consistency with the principles for determining the price of clean water as stipulated in Article 2 of this Circular, and reflecting the proportion of water usage among different tiers and customer groups.

b) The retail selling price of clean water is differentiated based on customer groups using water; residential households are regulated according to a tiered pricing schedule, with lower water consumption levels receiving lower prices and vice versa. For other customer groups, a single pricing mechanism applies but with different prices for each customer group. In special cases, the following measures apply:

- For residential households that cannot install water meters to measure water consumption or in rural areas where households share centralized water tanks without intermediary management and distribution, a fixed charge of VND 4 m³/month per person is applied, or VND 16 m³/month per household if the local area cannot calculate per capita usage, based on the SH2 level for residential households.

- Where the landlord purchases clean water from a water supply unit to provide to tenants who are students, workers, and others living in rented accommodation, four people (based on temporary residence registration) are considered one household for water usage purposes, and any remaining individuals below four are also considered one household for applying the residential tiered pricing schedule for water users.

- In areas where water supply capacity exceeds demand, fewer tiers or increased volume per tier may be applied, or a single pricing mechanism may be implemented to encourage the use of clean water, facilitate the maintenance and development of water supply units, and improve production efficiency.

- In areas where the average price of clean water does not meet the prescribed pricing coefficient, the pricing coefficient exceeding the maximum allowed for SH1 is adjusted to ensure the average clean water price coefficient equals 1.

- When a water supply unit provides water from the same source for multiple purposes, the price of clean water used for non-domestic purposes (water not used for drinking, cooking, or human hygiene) shall be set at the same rate as the price of clean water used for domestic purposes for those customers.

2. Wholesale price of clean water

a) The wholesale price of clean water (excluding value-added tax) is determined by the following formula:

of_Bb= GT + P

Where:

of_Bb: Wholesale price of clean water (VND/m³)

P: Prescribed profit margin of 1 m³ of clean water (VND/m³), as prescribed in Article 8 of this Circular.

GT: Cost of 1 m³ of clean water (VND/m³), as prescribed in Article 7 of this Circular.

b) The wholesale price of clean water for each customer must not exceed the average retail selling price of clean water approved by the Provincial People's Committee for that customer.

c) If a water supply unit establishes a water pricing plan with different wholesale prices for customers, the weighted average of these wholesale prices for the water supply unit for all customers must equal the wholesale price calculated according to point a of this Clause. In cases where new wholesale customers arise during the year, before the Provincial People's Committee decides on the wholesale price for these new customers, the existing wholesale price approved by the Provincial People's Committee in the most recent water pricing plan shall apply.

3. The Provincial People's Committee has policies or mechanisms to regulate the price of clean water supplied simultaneously in urban and rural areas to ensure harmonization of clean water prices across regions.

Article 10. Cost of production for 1 m³ of clean water

1. The cost of production for 1 m³ of clean water is determined by the following formula:

Where:

Material costs in Year N (VND);_ENVIRONMENT: Cost of production for 1 m³ of clean water (VND/m³):

C_Tth: Total production and business expenses for clean water (VND):

1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._{: Revenue for reducing cost in the clean water pricing plan (if applicable), which includes revenues from activities related to the production and business of clean water other than sales revenue, and is determined by contract (during the period the price remains valid) (VND);}: Revenue to be deducted from the cost of production includes revenue from activities related to the production and business of clean water other than revenue from selling clean water (VND);

SL_TpTpth: Volume of commercial water produced (m³);

2. The cost of production for 1 m³ of clean water of a water supply unit is determined based on actual reasonable and legitimate production and business expenses for clean water; the volume of commercial water produced in the year; and revenues to be deducted from the cost of production. Reasonable and legitimate costs included in the cost of production for 1 m³ of clean water must ensure that they are deductible when determining taxable income according to tax laws while ensuring production and business efficiency and excluding costs already covered by the state budget. Revenues to be deducted from the cost of production include financial activity revenues and other revenues from the actual production and business activities of clean water (if any).

3. The cost of production is one of the bases for considering cost factors to build a reasonable and legitimate clean water pricing plan. When submitting the Department of Finance for review of the clean water pricing plan, the water supply unit must provide detailed reports on the cost of production for year N-2 and detailed cost of production up to the time of formulating the clean water pricing plan in year N-1 as a basis for reviewing and approving the clean water pricing plan for year N (the year of application), except in cases where the water supply unit has just started operation and does not have data on actual costs.

Chapter III

IMPLEMENTATION

Article 11. Responsibility for organizing implementation

1. Based on the actual situation of clean water production and consumption; changes in production and business cost factors of clean water and recommendations from localities and water supply units during each period, the Ministry of Finance will study, amend, and supplement the framework price of clean water, principles, and methods for determining the price of clean water to be appropriate.

The Price Management Agency (Ministry of Finance) shall be responsible for assisting the Minister of Finance in guiding and organizing the implementation of this Circular; organizing inspections of compliance with price laws, implementation of regulations on the establishment, review, approval of clean water pricing plans, and issuance of clean water price lists at localities.

2. Provincial People's Committees shall be responsible for:

a) Organizing and implementing this Circular based on their assigned functions, tasks, and authority.

b) Based on the framework price, principles, and methods for determining prices stipulated in this Circular, economic and social development conditions in the locality, people's income, and the practical activities of clean water production and business by water supply units in the locality during each period, deciding wholesale and retail prices of clean water for domestic use; choosing a price adjustment schedule for clean water with a maximum of five years; examining and deciding on price support policies for clean water within their authority or submitting to the Provincial People's Council for examination and decision on price support for clean water in accordance with the local budget balance capacity, the State Budget Law, and guiding documents for the implementation of the law, ensuring that residents in the locality, especially those in poor households and social policy beneficiaries as defined by the Prime Minister, and residents in areas with difficult socio-economic conditions and extremely difficult socio-economic conditions can access clean water.

3. The Department of Finance shall be responsible for advising and assisting the Provincial People's Committee in organizing the implementation of assigned tasks; taking the lead in coordinating with relevant departments to review clean water pricing plans submitted by water supply units; taking the lead in coordinating with relevant departments to inspect the implementation of clean water pricing decisions and adjustments according to the schedule in the locality; advising the Provincial People's Committee to promptly address any arising issues.

4. Water supply units shall be responsible for:

a) Continuously monitoring and checking the situation of clean water consumption, collecting water fees correctly from different customer groups, agreeing with customers on applying clean water prices in cases where different customer groups share the same meter but use water for different purposes, ensuring compliance with regulations; promptly taking measures to address water loss and revenue loss situations.

b) Preparing clean water pricing plans and submitting them to the Department of Finance for review in accordance with Article 4 of this Circular. For price adjustments according to the schedule approved by the Provincial People's Committee, conducting a review of clean water production and business costs and reporting to the Provincial People's Committee before the implementation date of the price level in the schedule to ensure compliance with Article 4 of this Circular.

5. The documentation for clean water pricing plans, procedures, deadlines for review, and assignment of units to submit clean water pricing plans and decisions on clean water prices to the Provincial People's Committee shall be carried out in accordance with the provisions of Government Decree No. 177/2013/ND-CP dated November 14, 2013 detailing and guiding the implementation of certain provisions of the Price Law, Government Decree No. 149/2016/ND-CP dated November 11, 2016 amending and supplementing certain provisions of Government Decree No. 177/2013/ND-CP dated November 14, 2013 detailing and guiding the implementation of certain provisions of the Price Law, Circular No. 56/2014/TT-BTC dated April 28, 2014 of the Ministry of Finance guiding the implementation of Government Decree No. 177/2013/ND-CP detailing and guiding the implementation of certain provisions of the Price Law, Circular No. 233/2016/TT-BTC dated November 11, 2016 of the Ministry of Finance amending and supplementing certain provisions of Circular No. 56/2014/TT-BTC guiding the implementation of Government Decree No. 177/2013/ND-CP dated November 14, 2013 detailing and guiding the implementation of certain provisions of the Price Law, and any replacing or amending documents (if any).

Article 12. Transitional Provisions and Effective Date

1. The pricing plan files for clean water that have been reviewed by the Department of Finance, and the clean water price lists issued in accordance with Circular Joint 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 principles, methods for determining, and decision-making authority on clean water consumption prices in urban areas, industrial zones, and rural areas before the effective date of this Circular shall continue to be implemented until new pricing plan files and new clean water price lists are established and issued.

2. This Circular takes effect from August 5, 2021, replacing Circular No. 88/2012/TT-BTC dated May 28, 2012, of the Ministry of Finance on the framework for residential clean water consumption prices, and Circular Joint 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 principles, methods for determining, and decision-making authority on clean water consumption prices in urban areas, industrial zones, and rural areas.

During implementation, if there are difficulties or obstacles, they should be promptly reported to the Ministry of Finance (Price Management Department) for consideration and resolution./.