Decree No. 49/2016/ND-CP amending and supplementing certain articles of Decree No. 109/2013/ND-CP dated September 24, 2013 on administrative penalties for violations in the field of price management, fees, charges, and invoices.

 

DECREE

Amending and supplementing certain articles of Decree No. 109/2013/NĐ-CP dated September 24, 2013 on administrative penalties for violations in the field of price management, fees, charges, and invoices

On the basis of Law on Government Organization dated June 19, 2015;

On the basis of Decree No. 26/2024/NĐ-CP dated September 15, 2024 of the Government amending and supplementing certain articles of Decree No. dated June 20, 2012;

On the basis of Law on Personal Income Tax November 29, 2006 and The Minister of Finance issues this Circular guiding the collection and management of budget revenues through the State Treasury. dated November 20, 2012;

On the basis of Law on Prices dated June 20, 2012;

On the basis of Law on Fees and Charges August 28, 2001;

At the proposal of the Minister of Finance;

THE GOVERNMENT ISSUES THE DECREE AMENDING AND SUPPLEMENTING CERTAIN PROVISIONS OF DECREE NO. Decree No. 109/2013/NĐ-CP September 24, 2013 Government Decree on administrative penalties for violations in the field of price management, fees, charges, invoices.

Article 1. Amending and supplementing certain provisions on administrative penalties for violations in the field of price management

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

“d) Revoking temporarily the Price Appraisal Card; suspending temporarily the operation of price appraisal service businesses; suspending temporarily the training and professional development activities in the field of price appraisal; suspending the right to self-print invoices, the right to initiate electronic invoices; suspending invoice printing;

đ) Compelling the payment into the Price Stabilization Fund the amount of money improperly established, used, recorded, and transferred from the Price Stabilization Fund; paying to the state budget the amount of money obtained through the violation; refunding customers the difference in price charged above the regulated price and all costs incurred due to the violation; stopping the implementation of prices for goods and services set by organizations or individuals; compelling the declaration or registration of the applied price according to regulations; destroying or confiscating and destroying publications containing incorrect information; invalidating the results of the price appraisal in the appraisal certificate; reporting to the Ministry of Finance the content of the organization's training and professional development activities in the field of price appraisal; recovering and not recognizing certificates and training certificates in the field of price appraisal; refunding training and professional development costs to participants; refunding fees and charges to payers; invalidating invoices; implementing procedures for issuing invoices according to regulations”.

2. Amending and supplementing Clause 6, Clause 7, and Clause 8 Article 5 as follows:

“6. Imposing a fine of VND 30,000,000 to VND 40,000,000 for the act of improperly establishing; using; transferring or recording the Price Stabilization Fund contrary to the laws on pricing.

7. Imposing a fine of VND 40,000,000 to VND 60,000,000 for the act of failing to transfer or improperly establishing the Price Stabilization Fund.

8. Measures to remedy consequences:

a) Compelling the payment into the Price Stabilization Fund the entire amount of money improperly used, transferred, or recorded from the Price Stabilization Fund as stipulated in Clause 6 of this Article;

b) Compelling the payment into the Price Stabilization Fund the entire amount of money improperly established or not established from the Price Stabilization Fund and the interest calculated on the balance of the Price Stabilization Fund (if any) as stipulated in Clauses 6 and 7 of this Article;

c) Compelling the transfer of the Price Stabilization Fund for the violation stipulated in Clause 7 of this Article”.

3. Amending and supplementing Article 8 as follows:

"Article 8. Acts of non-compliance with prices prescribed by competent authorities

1. Imposing a fine of VND 10,000,000 to VND 15,000,000 for selling goods or providing services at a price not in accordance with the price prescribed by competent authorities, except for the acts stipulated in Clauses 2, 3, and 4 of this Article.

2. Imposing a fine of VND 20,000,000 to VND 25,000,000 for selling goods or providing services at a price not in accordance with the price prescribed by the People's Committee of provinces or centrally governed cities.

3. Imposing a fine of VND 25,000,000 to VND 30,000,000 for selling goods or providing services at a specific price not in accordance with the price range or higher than the maximum price or lower than the minimum price prescribed by the Minister or Head of a ministry-level agency.

4. Imposing a fine of VND 30,000,000 to VND 35,000,000 for selling goods or providing services at a specific price not in accordance with the price range or higher than the maximum price or lower than the minimum price prescribed by the Government or Prime Minister.

5. Measures to mitigate consequences: Compelling the return to customers the entire difference in price charged above the regulated price and all costs incurred due to the violation stipulated in Clauses 1, 2, 3, and 4 of this Article; if it is difficult or impossible to identify the customer, then the entire difference in price must be paid into the state budget.”

4. Amend and supplement Article 11 as follows:

"Article 11. Acts of violating regulations on price declaration and registration of goods and services

1. Imposing a fine of VND 1,000,000 to VND 3,000,000 for declaring prices without including all required contents in the price declaration document after the competent state authority has issued a reminder notice and requested the resubmission of the price declaration document.

2. A fine of VND 3,000,000 to VND 5,000,000 shall be imposed on any of the following acts:

a) Not notifying in writing the adjusted price increase or decrease to the competent state authority when required to notify the price according to the laws on pricing;

b) Applying declared or registered prices outside the prescribed period according to the laws on pricing from the date of submitting the price declaration or registration to the competent state authority.

3. Imposing a fine of VND 5,000,000 to VND 10,000,000 for one of the following acts:

a) Not declaring prices within the time limit specified in a written request from the competent state authority;

b) Not reducing prices in line with the decline in price-forming factors as required in a written request from the competent state authority.

4. Imposing a fine of VND 10,000,000 to VND 15,000,000 for not registering prices within the time limit specified in a written request from the competent state authority.

5. For the act of not declaring prices to the competent state authority as prescribed:

a) Imposing a fine of VND 5,000,000 to VND 10,000,000 for not declaring prices for one to ten specific goods or services that require price declaration;

b) Imposing a fine of VND 10,000,000 to VND 15,000,000 for repeated violations or reoffenses of the act stipulated in Point a Clause of this Article, or not declaring prices for eleven to twenty specific goods or services that require price declaration;

c) Imposing a fine of VND 15,000,000 to VND 20,000,000 for repeated violations or reoffenses of the act stipulated in Point b Clause of this Article, or not declaring prices for twenty-one or more specific goods or services that require price declaration.

d) A fine of from VND 20,000,000 to VND 25,000,000 for the act of not declaring prices for twenty-one or more specific goods and services subject to price declaration in cases of repeated violations or recidivism.

6. For the act of not registering prices with competent state agencies as prescribed:

a) A fine of from VND 10,000,000 to VND 15,000,000 for the act of not registering prices for one to ten specific goods and services subject to registration;

b) A fine of from VND 15,000,000 to VND 20,000,000 for the act of repeatedly violating the provisions set out in Point a of this Clause in cases of repeated violations or recidivism; or for the act of not registering prices for eleven to twenty specific goods and services subject to registration;

c) A fine of from VND 20,000,000 to VND 25,000,000 for the act of repeatedly violating the provisions set out in Point b of this Clause in cases of repeated violations or recidivism; or for the act of not registering prices for twenty-one or more specific goods and services subject to registration;

d) A fine of from VND 25,000,000 to VND 30,000,000 for the act of not registering prices for twenty-one or more specific goods and services subject to price declaration in cases of repeated violations or recidivism.

7. Measures to address consequences: Compel the declaration or registration of the applicable price according to the provisions governing the acts of violation stipulated in Point a of Clause 3, Clause 4, Clause 5, and Clause 6 of this Article.

5. Amend and supplement Clause 1 and Clause 2 of Article 12 as follows:

“1. A fine of from VND 500,000 to VND 1,000,000 for one of the following acts:

a) Not posting prices of goods and services at locations required to post prices under the law;

b) Posting prices unclearly causing confusion for customers.

2. A fine of from VND 1,000,000 to VND 3,000,000 for one of the following acts:

a) The act of violating the provisions of Clause 1 of this Article in cases of repeated violations; recidivism;

b) Posting prices that do not correspond to specific prices or are outside the price range or higher than the maximum price or lower than the minimum price prescribed by competent state agencies for goods and services listed in the Catalogue of Goods and Services with State-Set Prices.

6. Amend and supplement Article 14 as follows:

"Article 14. Acts of disseminating false information about the market and prices of goods and services

1. A fine of from VND 10,000,000 to VND 15,000,000 for the act of fabricating, spreading, or disseminating false information about the market situation and prices of goods and services causing public panic and market instability, except in cases provided for in Clause 2 of this Article.

2. The act of disseminating false information about the market situation and prices of goods and services causing public panic and market instability through mass media such as printed newspapers, radio broadcasts, television broadcasts, online newspapers, or other informational publications shall be punished in accordance with the law on administrative penalties for violations in press and publication activities.

7. Amend and supplement Clause 2 and Clause 5 of Article 15 as follows:

“2. A fine of from VND 5,000,000 to VND 8,000,000 for the act of submitting periodic reports, data, and materials later than five working days but within fifteen working days from the date requested by competent state agencies; or providing inaccurate information about the prices of goods and services upon written request by competent state agencies.

5. A fine of from VND 9,000,000 to VND 12,000,000 for one of the following acts:

a) Submitting periodic reports, data, and materials later than fifteen working days from the date requested by competent state agencies;

b) Submitting data and materials later than ten working days from the date requested by competent state agencies in cases where the State sets prices or examines pricing factors for goods and services produced and traded by organizations and individuals.

8. Supplement Article 15a as follows:

"Article 15a. Acts of Violation Concerning the Construction, Operation, and Use of Price Databases and National Price Databases

1. A warning penalty for the act of failing to provide and update price information; providing and updating price information irregularly as prescribed; or providing and updating incorrect information in the Price Database and National Price Database.

2. A fine of from VND 1,000,000 to VND 5,000,000 for one of the following acts:

a) The act of repeatedly violating the provisions set out in Clause 1 of this Article in cases of repeated violations; recidivism;

b) Using price data in the Price Database and National Price Database for purposes not permitted by the competent agency managing the database.

3. A fine of from VND 5,000,000 to VND 10,000,000 for the act of accessing, intruding, or attempting to access or intrude to destroy, alter data and software structure in the Price Database and National Price Database.

9. Amend and supplement Clause 11 of Article 18 as follows:

“11. For the act of purchasing professional liability insurance and setting up a risk reserve fund:

a) A warning penalty or a fine of from VND 500,000 to VND 1,000,000 for the act of improperly establishing a risk reserve fund according to regulations;

b) A fine of from VND 5,000,000 to VND 10,000,000 for the act of not purchasing professional liability insurance and not establishing a risk reserve fund.

10. Amend and supplement Article 21 as follows:

"Article 21. Acts of Violation by Units Organizing Training and Professional Development Programs

1. A warning penalty or a fine of from VND 500,000 to VND 1,000,000 for units organizing training and professional development programs that commit one of the following acts:

a) Failing to submit a notice of course commencement along with relevant documentation before commencing the course;

b) Organizing a class with more than seventy students;

c) Failing to properly collect student feedback on the quality of the course as required.

2. A fine of from VND 5,000,000 to VND 10,000,000 for units organizing training and professional development programs that commit one of the following acts:

a) Failing to ensure the content, program, and minimum duration of the course as required;

b) Failing to properly collect student feedback on the quality of the course as required.

c) Failing to report the results of the course or class along with the files and documents as prescribed after the completion of the course or class;

d) Failing to report annually on the training and development activities;

đ) Arranging lecturers who do not meet the prescribed standards;

e) Compiling and using training and development materials that do not conform to the regulations;

g) Conducting examination and evaluation of learning outcomes that do not conform to the regulations;

h) Issuing certificates or certification papers that do not conform to the prescribed certificate or certification paper models of the Ministry of Finance;

i) Storing training and development-related files inadequately or not within the prescribed time period;

3. Imposing a fine of from VND 10,000,000 to VND 20,000,000 on the entity organizing training and development for having any of the following acts:

a) Issuing certificates or certification papers to learners who do not meet the requirements of the course or class as prescribed by laws on study duration and examination results;

b) Issuing certificates or certification papers to individuals who did not actually participate in the learning;

4. Imposing a fine of from VND 20,000,000 to VND 30,000,000 on the entity organizing training and development for having any of the following acts:

a) Opening courses or classes without meeting the conditions as prescribed by the Ministry of Finance;

b) Opening courses or classes without approval from the Ministry of Finance;

c) Opening courses or classes when not listed in the list of entities permitted to organize training and development as prescribed by the Ministry of Finance;

5. Additional forms of punishment:

a) Suspending the activity of organizing training and development for a period of from one month to three months from the date the penalty decision takes effect for violations under Clause 2 and Point a Clause 3 Article herein;

b) Suspending the activity of organizing training and development for a period of from three months to six months from the date the penalty decision takes effect for violations under Point b Clause 3 Article herein;

c) Suspending the activity of organizing training and development for a period of from six months to nine months from the date the penalty decision takes effect for violations under Point a Clause 4 Article herein;

6. Measures to remedy consequences:

a) Ordering to report to the Ministry of Finance the content of the organization of training and development for violations as prescribed at Point a Clause 1 and Points c and d Clause 2 Article herein;

b) Ordering to reissue certificates or certification papers for training and development for learners who participated in the learning for violations as prescribed at Point h Clause 2 Article herein;

c) Ordering to recall and not recognize certificates or certification papers for training and development, and at the same time ordering to pay into the state budget the amount of profit gained from the violation as prescribed at Clause 3 Article herein;

d) Ordering to recall and not recognize certificates or certification papers for training and development, and at the same time ordering to refund the training and development costs for learners who participated in the learning for violations as prescribed at Clause 4 Article herein";

11. Amending and supplementing Clause 2, Clause 6 and Clause 7 Article 42 as follows:

"2. The head of the specialized inspection team on price has the authority:

a) To impose a fine up to VND 200,000,000 on organizations and VND 105,000,000 on individuals for violations in the field of price management as prescribed by this Decree and relevant laws;

b) To apply additional penalties and remedial measures as prescribed in this Decree;

6. The Chairman of the People's Committee of the province has the authority:

a) To issue warnings;

b) To impose a fine up to the maximum level for violations in the field of price as prescribed by this Decree and relevant laws;

c) To apply additional penalties and remedial measures as prescribed in this Decree;

7. The Chairman of the People's Committee of the district has the authority:

a) To impose a fine up to VND 50,000,000 for administrative violations prescribed in Articles 8, 11, 12, 13, 14, 16, and 17 of this Decree;

b) To apply remedial measures prescribed in Articles 8, 11, 12, 13, 14, 16, and 17 of this Decree and relevant laws;

8. The Chairman of the People's Committee of the commune has the authority to impose a fine up to VND 5,000,000 for administrative violations prescribed in Article 12 of this Decree".

Article 2. Amending and supplementing certain Articles governing administrative penalties for violations in the field of fees and charges

"Article 23. Documents for issuing digital certificates to subscribers

"Article 23. Violations concerning the public announcement of fee and charge collection regulations

A fine of from VND 2,000,000 to VND 5,000,000 shall be imposed for committing any of the following acts:

1. Not publicly announcing the fee and charge collection regulations as prescribed;

2. Posting or notifying incorrectly or unclearly as prescribed, causing confusion for those paying fees and charges."

2. Amending and supplementing Article 24 as follows:

"Article 24. Violations concerning the payment of fees and charges

1. Warning penalty shall be imposed for failing to comply with the notice on payment of fees and charges issued by the competent authority.

2. A fine of from one to three times the amount of fraudulent or evaded fees and charges shall be imposed for fraudulent or evaded payment of fees and charges as prescribed. The maximum fine is VND 50,000,000.

3. Measures to remedy consequences

Compel the violator to pay the full amount of fraudulent or evaded fees and charges."

3. Amending and supplementing Article 25 as follows:

"Article 25. Violations concerning the level of fees and charges

1. For the act of collecting fees and charges not in accordance with the prescribed levels of fees and charges under the law:

a) A fine of from VND 1,000,000 to less than VND 2,000,000 shall be imposed for violations involving amounts up to less than VND 10,000,000;

b) A fine of from VND 2,000,000 to less than VND 5,000,000 shall be imposed for violations involving amounts from VND 10,000,000 to less than VND 30,000,000;

c) A fine of from VND 5,000,000 to less than VND 7,500,000 shall be imposed for violations involving amounts from VND 30,000,000 to less than VND 50,000,000;

d) A fine of from VND 7,500,000 to less than VND 15,000,000 shall be imposed for violations involving amounts from VND 50,000,000 to less than VND 100,000,000;

đ) A fine of from VND 15,000,000 to less than VND 40,000,000 shall be imposed for violations involving amounts from VND 100,000,000 to less than VND 300,000,000;

e) A fine of from VND 40,000,000 to VND 50,000,000 shall be imposed for violations involving amounts from VND 300,000,000 or more.

2. Additional forms of punishment

Suspension of the right to use licenses or cessation of related activities for the duration of the violation. The suspension period shall be from three to six months starting from the effective date of the Decision on Administrative Penalty.

3. Measures to remedy consequences

Compel the violator to refund the entire amount of fees and charges collected in violation of the law on fees and charges to the payer of fees and charges. In cases where the payer cannot be identified, the entire amount shall be paid into the State budget."

4. Amending and supplementing Article 32 as follows:

"Article 32. Acts of losing, giving away, or selling fee and charge collection receipts

1. Warning penalty shall be imposed for the first-time loss of each copy of a receipt without face value, except for the copy given to the payer of a non-used receipt.

2. A fine of from VND 100,000 to VND 300,000 shall be imposed for the loss of each copy of a receipt without face value, except for the copy given to the payer of a non-used receipt, for subsequent violations.

3. A fine of from VND 300,000 to VND 500,000 shall be imposed for the loss of the copy given to the payer of each non-used receipt without face value.

4. For the loss of each copy of a receipt with face value, the maximum fine shall be equal to the face value printed on the receipt. The minimum fine for the loss of a receipt with face value is VND 50,000.

5. In cases of giving away or selling used receipts:

a) A fine of from VND 1,000,000 to less than VND 2,000,000 shall be imposed for each receipt with recorded amounts below VND 2,000,000;

b) A fine of from VND 2,000,000 to less than VND 4,000,000 shall be imposed for each receipt with recorded amounts from VND 2,000,000 to less than VND 5,000,000;

c) A fine of from VND 4,000,000 to less than VND 8,000,000 shall be imposed for each receipt with recorded amounts from VND 5,000,000 or more.

6. In cases of giving away or selling unused receipts, the penalties shall be imposed according to the provisions of Clause 1 and Clause 2 of this Article.

7. Measures to remedy consequences: Compel the violator to pay all proceeds obtained from the violations stipulated in Clauses 1, 2, 3, 4, 5, and Clause 6 of this Article into the State budget."

Article 3. Amending and supplementing some Articles on administrative penalties for violations in the field of invoice management

1. Amend and supplement Clause 1 and Clause 6 of Article 34 as follows:

“1a. A fine of VND 500,000 to VND 1,500,000 for the act of ordering invoices printed without a written printing contract;

1b. A fine of VND 2,000,000 to VND 4,000,000 for the act of ordering invoices printed when the tax authority has issued a written notice that the organization or enterprise does not meet the conditions to order invoices printed, except in cases where the tax authority does not issue a written opinion upon receiving the request to use custom-printed invoices from the organization or enterprise in accordance with the guidelines of the Ministry of Finance.”

6. Measures to remedy consequences: Order the destruction of invoices printed in violation of regulations specified in Clauses 1b, 4, and 5 of this Article.

2. Supplement Clause 1a to Article 37 as follows:

“1a. A fine of VND 500,000 to VND 1,500,000 for one of the following acts:

a) Submitting a notification of information adjustment at the invoice issuance notification to the direct tax management agency and submitting a list of unused invoices to the tax agency at the new location within ten days from the date of starting to use invoices at the new address when the business changes its operating address leading to a change in the direct tax management agency.

b) Using invoices that have been notified for issuance to the tax agency but are not yet due for use (five days from the date of sending the issuance notification).”

3. Amend and supplement Clause 1 of Article 37 as follows:

“1. A fine of VND 2,000,000 to VND 4,000,000 for one of the following acts:

a) Issuing an incomplete invoice issuance notification according to the prescribed content;

b) Not posting the invoice issuance notification according to the prescribed regulations;

c) Submitting a notification of information adjustment at the invoice issuance notification to the direct tax management agency and submitting a list of unused invoices to the tax agency at the new location within twenty days from the date of starting to use invoices at the new address when the business changes its operating address leading to a change in the direct tax management agency.”

4. Supplement Point g to Clause 3 of Article 38 as follows:

“3. A fine of VND 4,000,000 to VND 8,000,000 for one of the following acts:

a) Issuing an invoice not in accordance with the time point prescribed by the law on invoices for goods and services;

b) Issuing an invoice not in sequential order from the smallest number to the largest number as prescribed;

c) The date recorded on the issued invoice occurs before the date of purchasing the invoice from the tax agency;

d) Issuing an invoice but not delivering it to the buyer, except if the invoice clearly states that the buyer did not take the invoice or the invoice was issued based on a sales list;

đ) Not issuing a sales list or a summary invoice as prescribed by the law on invoices for goods and services;

e) Issuing the wrong type of invoice as prescribed by the law on invoices for goods and services and delivering it to the buyer or declaring taxes;

g) Losing, burning, or damaging issued invoices that have not been filled out or issued invoices (the copy given to the customer) that the customer has not received or issued invoices based on a sales list for retail goods and services; except in cases of loss, burning, or damage caused by natural disasters, fire, or unforeseen events, force majeure, then no fine will be imposed.

In cases where the seller and buyer jointly record the incident in a report, the seller has declared taxes, has contracts and supporting documents proving the sale and purchase, and there is one mitigating circumstance, the minimum fine will be imposed; if there are two mitigating circumstances, a warning will be issued instead of a fine.

In cases of losing, burning, or damaging invoices other than the copy given to the customer during the storage period, the accounting law will apply.

If the seller finds the lost invoice (the copy given to the customer) before the tax agency issues a penalty decision, the seller will not be fined.”

5. Repeal Point a of Clause 4 of Article 38.

6. Amend and supplement Clause 1 of Article 39 as follows:

“1. A fine of VND 4,000,000 to VND 8,000,000 for the act of losing, burning, or damaging issued invoices (the copy given to the customer) for accounting records, tax declarations, and budget payments; except in cases of loss, burning, or damage caused by natural disasters, fire, or unforeseen events, force majeure, then no fine will be imposed.

In cases where the seller and buyer jointly record the incident in a report, the seller has declared taxes, has contracts and supporting documents proving the sale and purchase, and there is one mitigating circumstance, the minimum fine will be imposed; if there are two mitigating circumstances, a warning will be issued instead of a fine.

If the buyer finds the lost invoice before the tax agency issues a penalty decision, the buyer will not be fined.”

7. Amend and supplement Clause 1; supplement Clause 4 to Article 40 as follows:

“1. A fine of VND 200,000 to VND 1,000,000 for the act of incorrectly filling out or failing to fully fill out notifications or reports as prescribed and sent to the tax agency, except for invoice issuance notifications.

If an organization or individual discovers errors themselves and resubmits the correct notifications or reports to the tax agency before the tax agency or competent authority issues a decision to conduct a tax inspection or audit at the taxpayer's premises, they will not be fined.”

“4. Measures to remedy consequences: Organizations and individuals violating Clause 1 of this Article must resubmit the correct notifications or reports to the tax agency.”

8. Supplement Clause 5a to Article 44 as follows:

“5a. The Chairpersons of People's Committees at all levels within their respective jurisdictions under the Law on Administrative Sanctions shall have the authority to impose administrative sanctions regarding invoices as stipulated in this Decree:

a) The Chairperson of the People's Committee at the commune level has the authority to:

- Issue a warning;

- Impose a fine up to VND 5,000,000;

b) The Chairperson of the People's Committee at the district level has the authority to:

- Issue a warning;

- Impose a fine up to VND 25,000,000;

- Apply measures to remedy consequences as prescribed in Clause 5 of Article 33, Clause 6 of Article 34, Clause 8 of Article 35, Clause 4 of Article 36, Clause 3 of Article 37, and Clause 6 of Article 38 of this Decree.

c) The Chairperson of the People's Committee at the provincial level has the authority to:

- Issue a warning;

- Impose a fine up to VND 50,000,000;

- Apply measures to remedy consequences as prescribed in Clause 5 of Article 33, Clause 6 of Article 34, Clause 8 of Article 35, Clause 4 of Article 36, Clause 3 of Article 37, and Clause 6 of Article 38 of this Decree.”

Article 4. Effective date

1. This Decree takes effect from August 1, 2016.

2. Other provisions regarding administrative penalties for violations in the field of state management of prices, fees, charges, and invoices not specified in this Decree shall be implemented in accordance with the provisions of the Law on Handling Administrative Violations and Decree No. 109/2013/NĐ-CP dated September 24, 2013.

3. For acts of violation concerning prices, fees, charges, and invoices that occurred before the effective date of this Decree, the provisions of this Decree shall not apply, but rather the provisions for handling violations at the time the act was committed shall be applied.

In cases where the level of penalty for the same act prescribed in this Decree is lighter than the level of penalty prescribed in previous Decrees, the penalty level according to this Decree shall be applied, including cases that occurred before the effective date of this Decree, were recorded in a report, but the competent authority has yet to issue a decision on handling or has issued a decision but it is still within the appeal period, such cases shall be considered and decided according to the penalty level prescribed in this Decree.

State-owned enterprises that have been assigned by the Ministry of Agriculture and Rural Development to conduct offshore wind power project surveys before the effective date of this Circular shall continue to implement according to the assigned documents; any new matters arising after the effective date of this Circular shall be implemented in accordance with the provisions of this Circular.

1. The Ministry of Finance shall provide guidance on the implementation of this Decree.

2. Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of provincial People's Committees under central cities, and related organizations and individuals are responsible for implementing this Decree./.