Circular 39/2014/ttlt-Btc-Bct: Regulations On The Method To Calculate The Basis; Mechanism Of Formation, Management, Use And Prices Stabilization Fund Operated Gasoline Prices Under The Provisions Of Decree No. 83/...

Original Language Title: Thông tư liên tịch 39/2014/TTLT-BCT-BTC: Quy định về phương pháp tính giá cơ sở; cơ chế hình thành, quản lý, sử dụng Quỹ Bình ổn giá và điều hành giá xăng dầu theo quy định tại Nghị định số 83/...

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CIRCULAR rules on the method to calculate the basis; mechanism of formation, management, use and prices Stabilization Fund operated gasoline prices under the provisions of Decree No. 83/2014/ND-CP of September 2014 by the Government on petroleum trading _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base of trade law 36/2005/QH11 on June 14, 2005;
Pursuant to the law Reviews of 11/2012/QH13 on June 20, 2012;
Pursuant to the law No. 11/2003 accounting/QH11 on 17 June 2003;
Pursuant to Decree No. 95/2012/ND-CP on November 12, 2012 of the Government functions, tasks, powers and organizational structure of the Ministry of industry and trade;
Pursuant to Decree No. 215/2013/ND-CP on December 23, 2013 of government functions, tasks, powers and organizational structure of the Ministry of finance;
Pursuant to Decree No. 83/2014/ND-CP of September 2014 by the Government on oil and gas business;
Pursuant to Decree No. 177/2013/ND-CP on November 14, 2013 the Government detailing and guiding the implementation of some articles of the law Reviews;
Pursuant to Decree No. 129/2004/ND-CP dated 31 May 2004 of the Government detailing and guiding the implementation of some articles of the law of accounting in business activities;
Minister of industry and commerce, the Minister of Finance issued a circular regulating the method to calculate the basis; mechanism of formation, management, use and prices Stabilization Fund operated gasoline prices under the provisions of Decree No. 83/2014/ND-CP of September 2014 by the Government on petroleum trading: chapter I GENERAL PROVISIONS article 1. Scope this circular regulates the method to calculate the basis; mechanism of formation, management, use and prices Stabilization Fund operated gasoline prices; check and monitor the implementation of business expenses, the profit level to calculate the basis, the implementation of CITES, the level of use of the gasoline price stabilization Funds (hereinafter referred to as the price stabilization Fund).
Article 2. Application object 1. This circular applies to traders clues petroleum trading, trader distribution of gasoline under the provisions of Decree No. 83/2014/ND-CP of September 2014 by the Government on oil and gas business and the text of the relevant law.
2. This circular does not apply to: trader importing, producing and mixing the type of petrol used for his own needs, not selling to the market under the provisions of the law; traders are allowed to import gasoline into the water according to the provisions of the investment law to do the ad samples, attended the Expo, or is aid refundable and non-refundable; gasoline production, oil traders sold gasoline, oil for gasoline imports, oil traders; traders bought clue petrol into the merchant's products with other clues to supply the domestic market; traders that fuel oil products, buy about as raw materials to manufacturing, blending into petrol, oil products.
Article 3. Explanation of terms In this circular, the terms below are interpreted as follows: 1. Gasoline specified in this circular is the type of petroleum products including gasoline: types, types of diesel, kerosene, madút oil and other products used as a motor fuel; not included: fuel, liquefied gas and natural gas.
2. the world's petrol prices are used as a basis to calculate the CIF in the base price is the price of petroleum products traded on Singapore market reality and retrieved according to the price of the daily average transaction (MOP's: Mean of Platt of Singapore) published by the Platt's News Agency (hereinafter referred to as the prices Platt Singapore).
3. The retail price of gasoline is the price at the gasoline retailer.
4. Base price of the items of popular consumption of gasoline in the market is base to the State Agency operates the retail price of gasoline in the country.
5. Stabilize gasoline prices Fund Fund is not included in the State budget is balanced, is a constituent element of the price basis and are used only to serve the target market stability, stabilize gasoline prices in the country under the rule of law.
Chapter II the METHOD to CALCULATE the BASIS of article 4. Base price 1. The base price of gasoline include the elements and are determined by (=) {CIF Price plus (+) plus (+) input tax special consumption Tax} (x) exchange rates (+) value added Tax plus (+) costs business norms plus (+) level quoted price stabilization funds plus (+) the profit level of plus (+) environment protection Tax plus (+) the taxes , and other deductions in accordance with the current legislation. Of which:-CIF Price is calculated by (=) the world petrol prices (the prices Platt Singapore) plus (+) the expenses to bring gasoline from abroad arrived at the port of Vietnam. These elements are defined in the actual temperature. In it, the world petroleum prices are calculated with an average of 15 days to calculate the day of the cycle required petrol reserves clause 1 article 31 of Decree 83/2014/ND-CP. The expenses to bring gasoline from abroad arrived at the port of Vietnam includes: plus (+) or minus (-) Premium Plus (+) plus (+) premium freight on to the port of Vietnam plus (+) more affordable, valid in stitching imported (if available); in which the premiums, the transport arrived at the port of Vietnam are based on average actual incurred in advanced traders clues.
-Exchange rates to calculate the CIF price is the rate of exchange of the last day of selling commercial bank for foreign trade of Vietnam, the average properties of 15 days to calculate the day of the cycle required petrol reserves clause 1 article 31 of Decree 83/2014/ND-CP-exchange rates calculate input tax and special consumption tax used to calculate basic price the Department is the exchange rate under the provisions of tax legislation, the average properties of 15 days to calculate the day of the cycle required petrol reserves clause 1 article 31 of Decree 83/2014/ND-CP-import tax, special consumption tax, value-added tax, tax on environmental protection; the taxes, fees and other deductions in accordance with the law.
2. Periodically, the trader responsible for the review and variation of the expenses to bring gasoline from abroad arrived at the port of Vietnam and synthesis, report submitted to the Ministry of Finance (Department of management), the Ministry of industry and trade (domestic market) at the latest on 31 March of the previous fiscal year to the next.
On the basis of reports of the traders clues, the Ministry of Finance (Department of management), in collaboration with the Ministry of industry and trade (domestic market), reviews, test, survey the fact (if necessary) to be adjusted accordingly.
Article 5. The cost of petroleum trading norms, to limit profitable computer base price 1. Business expenses: a) petrol costs petroleum trading norms is the cost of gasoline in water circulation (the cost of wholesale, retail cost in actual temperature) of the traders clues (including costs for traders and distributors, traders and retail rights , General Agent, petroleum dealers) to calculate the basis according to the maximum as follows:-the cost of the average trading price for the gasoline types are: 1,050/l;
-The cost of the average business norms with regard to diesel, kerosene is: 950/l;
-The average business cost norms for madút oils is: 600/kg.
In particular, the type of gasoline, kerosene, diesel types include costs for wholesale, retail; private madút oil is wholesale cost.
For other areas, far away from the port, warehouse, away from oil and gas production facilities have cost business (wholesale, retail), valid (audited or independently audit State Audit) higher than specified on, traders clues balance, considering the decision, solely responsible for the results of their business; at the same time, the actual selling price is determined in order to offset the costs reasonable, valid business arose, but the selling price does not exceed 2% of the base price announced at the same time;
b) every year, the trader responsible for the audit of own business costs and reviewing, General, reported the Ministry of Finance (Department of management), the Ministry of industry and trade (domestic market) at the latest on 31 March of the previous fiscal year to the next.
In case of need, the Ministry of Finance (Department of management), the Ministry of industry and trade (domestic market) requires traders to report clues.
On the basis of reports of the traders clues, the Ministry of Finance (Department of management), in collaboration with the Ministry of industry and trade (domestic market), reviews, test, survey the fact (if necessary) to be adjusted accordingly;
c) The business cost the maximum limit on the Ministry of finance will be notified in writing to adjust the fit with the reality of business traders clues in each period.
2. the level of profit is the profit petroleum business in the country of the trader clues to calculate the basis according to the maximum level is 300/l, kg in actual temperatures, the Finance Ministry will be notified in writing to adjust the fit with the reality of business traders clues in each period.
The actual profits earned in business depends on the business results of the traders clues.
Chapter III FUNDS STABILIZE GASOLINE PRICES article 6. Fund formation mechanisms stabilize gasoline prices 1. The traders clues initiative made the gasoline business practices consistent with international practices and the rule of law, accountability of business efficiency; quoted price stabilization funds and use only the price stabilization Fund for the purpose of stabilizing the market, stabilize gasoline prices of water in accordance with the law.

The price stabilization fund to be traders accounting and tracking clues in a private deposit accounts at a commercial bank operating in Vietnam where the trader that trades. Traders clues is the account holder, make the relevant procedure to open the account, establish a business, made the currency, from the Stabilization Fund deposit account; at the same time, have the responsibility to notify the names, addresses, contact information of commercial bank where traders clues price stabilization Fund account to the Ministry of Finance (Department of management), the Ministry of industry and trade (domestic market) and disclosure of information as defined in paragraph 3 Article 39 of Decree 83/2014/ND-CP DATED. 2. The price stabilization fund was established to regularly, continuously by a specific amount, fixed in the base price is 300/l in the actual temperature for the types of gasoline, kerosene, and diesel type 300/kg for madút oils actually consumed by prescribed in clause 9 of article 3 of Decree 83/2014/ND-CP. In case of need , The Industry-finance will adjust the level of criticism, time quoted price stabilization funds to match the volatility of the market and have notified in writing to the traders clues make.
3. the Union of Industry and Finance announced the time adjust the level of quoting price stabilization Fund to traders clue made in the following cases: a) adjusts the level of the price stabilization Fund extract reduced below the level specified in paragraph 2 of this Article when the constituent factors of fluctuation makes the base price increase on seven percent (7%) versus > facility adjacent to the previous or rising gas prices, oil has adverse impact to the economic and social development and people's lives;
b) When these factors constitute the base for fluctuations decrease compared with rates before adjusting the reduction specified in point a of this Paragraph, the Ministry of industry and trade-finance announcing the time and level of the price stabilization Fund deductions.
4. The total level of quoting price stabilization funds are determined by the level of deductions prescribed in clause 2, clause 3 of this multiply (x) with gasoline, oil production in the actual temperature was consumed in the domestic market during the period quoted price stabilization funds.
Last price stabilization Fund balances by period (=) price stabilization Fund balance beginning of period plus (+) total quoted price stabilization funds in the period minus (-) of the price stabilization Fund usage in the plus (+) interest portion calculated on balance positive price stabilization Fund arises in the period minus (-) interest portion calculated on negative price stabilization Fund balance arising in the period.
Article 7. The mechanism of price stabilization fund to use 1. The object was to use a price stabilization Fund) traders clues have made the quoted price stabilization funds as a rule are used to price stabilization fund to make the target market stability, stabilize gasoline prices, under the provisions of the oil Industry-finance;
b) traders clues when the trader is no longer the focal point of petroleum under the provisions of the law:-the case of a merger, consolidation, acquisition, joint venture, split, separate businesses: price stabilization Fund balance will be transferred to the trader's balance is clue merged business (corporate merger case) business acquisition (in case of acquisition of the business) and the new business (in the case of merger, split, Division, venture business) under the provisions of law (including the case of Stabilization Fund balance price stabilization Fund balance positive and negative price). Related Industry-finance will examine, review and announce the results processed for each specific case.
-Case of the trader bankrupt clue, dissolved, revoked business licenses to export and import gasoline or traders registered active clue does not continue to do export business traders import gasoline when: + balance of price stabilization Fund to be paid into the State budget;
+ Audio price stabilization Funds due to price stabilization Fund used to stabilize the market, stabilize gasoline prices, oil is no longer before the clue, the Industry-finance will examine, scrutinize, reported by the authorized review and take measures to handle for each specific case at the same time announcing the result of handling for each particular case.
2. The method of using a price stabilization Fund) prohibits the use of price stabilization Fund to financing the business or for purposes other than specified in clause 1 6 of this circular;
b the price stabilization Fund) is used in the following cases:-where the constituent factors volatility makes rates basis States announced the increase in scope to three percent (3%) ≤ versus the adjacent base before, but the price increases affect the socio-economic situation and people's lives , The Industry-finance consider using to price stabilization Fund operated gasoline prices;
-The case of constituent fluctuation factors make the base price increase beyond three percent (3%) to four percent > (≤ 4%) compared to the adjacent base price before then, traders clues are right to adjust the price increase in scope to three percent (≤ 3%) and is used for the price stabilization Fund rise beyond three percent (3%) to four percent > (≤ 10%). Traders clues send text declaration, expected price adjustments to level the Union Industry-finance;
-The case of constituent fluctuation factors make the base price increases beyond four percent (4%) to seven percent > (≤ 7%) compared to the adjacent base price before then, traders clues are right to adjust the price increase in scope to three percent (3%) ≤ (+) add fifty percent (50%) of the spreads from the rate base price increase beyond three (3%) to the national > the actual increase rate in the range rise beyond three percent (3%) to seven percent > (≤ 7%); and fifty percent (50%) of the rest are offset from the price stabilization Fund. Traders clues send text declaration, expected price adjustments to level the Union Industry-finance;
c) use Funds stabilize price as defined in point b of this Clause accord with the time between two (2) times the price adjustment;
d) constituent elements case fluctuations make the price increase on the basis of seven percent (7%) versus > basis of adjacent before or the increase in the price of petroleum has adverse effects to economic development, and social life of the people, the Ministry of industry and Trade Ministry of finance coordinated reporting the Prime review directing.
3. lead traders to stop using the Stabilization Fund as reported by the Union Industry-finance.
4. procedures, sequences using a price stabilization Fund) on the basis of price adjustment Declaration traders clues in accordance with the provisions of the law on the bases of, principles, methods, calculate the sequence petrol; Interdisciplinary nest run your petrol price, Executive solutions proposed in which solution to use or not to use or stop using or adjust the levels (rate) used to price stabilization Fund Industry – financial decisions;
b) case of the elements constituting the base for fluctuations Announces increase in scope to three percent (3%) ≤ versus the adjacent base before, but the price increases affect the socio-economic situation and people's lives, Industry and Finance announced the price stabilization fund to use at the same time announced the pricing basis; c) case These factors constitute the basis for variable States announced increase beyond three percent (3%) to seven percent > (≤ 7%) compared to the adjacent base price before then, during three (3) working days from the date of the text declaration, the Union Industry-finance must have text reply traders clues about the price adjustment and notification by writing about the use of price stabilization Funds (if any) to the traders clues make.
Exceeding three (3) working days from the date of the text declaration, the Union Industry-finance no text answered about price adjustments by traders clue or no written notice concerning price stabilization Fund use, traders clues are right to adjust retail prices (private madút is wholesale price) but no higher than basic rates the Department announced and not exceed seven percent (7%) versus > facility adjacent to earlier; d) When informed of the Industry-finance on time, price stabilization Fund usage, active clue traders cite except deposit accounts and price stabilization Fund accounting implementation settlement, as stipulated in article 8 of this circular.
Article 8. Accounting, settlement price stabilization Fund 1. Traders clues full accounting responsibility, accuracy the price stabilization funds deductions on capital price wholesale.
2. price stabilization Fund is used according to the provisions of article 7 of this circular; When using the trader clue discount wholesale equity accounting.
3. deposit account balance calculated price stabilization Fund interest rates according to the interest rate applied to the deposit accounts for payment of commercial bank where traders clues to open deposit accounts price stabilization Funds in the same period. The portion of interest incurred on account of price stabilization Fund balances at commercial banks recorded steady price stabilization fund account. The management, operating deposit accounts and price stabilization Fund Accounting, tracking the career service relating to be public, transparent.
4. where the traders clues using price stabilization Fund according to the notice of the Industry-finance but at that time the balance of deposit accounts no longer price stabilization Funds (Fund deposit account balance stabilized prices in commercial banks by not (0)), traders clues are loans to offset and maximum interest rate is calculated by using the interest rate apply for the account payment deposit of commercial bank where traders clues to open deposit accounts price stabilization Fund for the price stabilization Fund beyond use (the price stabilization Fund balance was negative). The portion of interest arise when the price stabilization Fund (merchant account leads to additional loans when the price stabilization Fund) recorded steady price stabilization fund account. Refunds are made every month when the Fund balance and stabilization had been finalization at the end of the financial year.

5. The end of the financial year, the Stabilization Fund had price balance, focal traders are allowed to move on to the next year.
6. accounting regime, reports, public, transparent information on the price stabilization Fund: a) for traders clues on recurring monthly 25:-traders clues are announced first, balance of quoting price stabilization funds, the use of price stabilization Fund, the balance of the Stabilization Fund last price, previous adjacent. At the same time the transfer of the entire number of quoted price stabilization funds of the month previous to the adjacent to the account deposit Funds stabilize gasoline prices in commercial banks where traders open accounts price stabilization Fund;
-At the same time, traders will get clues recoup the money used to fund February's price stabilization of adjacent earlier according to the notice of the Ministry of industry and trade-finance (if available);
-Traders clues are responsible for sending the report to the Ministry of industry and trade (domestic market) and the Ministry of Finance (Department of management) full, accurate content about specific Stabilization Fund, price: + top price stabilization Fund balance reports (if available);
+ Number of quoted price stabilization funds in the reporting period (if any);
+ Price stabilization fund to use Number of States reports (if available);
+ Interest Component arises on balance positive price stabilization Fund or part interest incurred by the negative price stabilization Funds (if any);
+ Last price stabilization Fund balance.
-Monthly 25 case on days off or holidays as traders clues to make deductions, transfer the money on the first working day after the date of 25;
b) for commercial bank where traders clues price stabilization Fund account opening-periodically on one (1) monthly, commercial bank where traders clues to open deposit accounts price stabilization Fund must submit statements about the transaction related to the deposit account in the trader's price stabilization Funds in the month previous to The adjacent Trade (domestic market) and the Ministry of Finance (Department of management). Content includes:-statement + top price stabilization Fund balance reports (if available);
+ Number of quoted price stabilization funds in the reporting period (if any);
+ Price stabilization fund to use Number of States reports (if available);
+ Interest Component arises on balance positive price stabilization Fund or part interest incurred by the negative price stabilization Funds (if any);
+ Price stabilization Fund balance in the States.
-Case on a monthly (01) on days off or public holidays according to the regulations, commercial bank where traders clues to open deposit accounts price stabilization Fund to make send statements about the transaction related to the deposit accounts of price stabilization Fund traders clues on the first working day after a landslide (1);
c) ends the fiscal year, traders clues and commercial bank where traders open accounts price stabilization Fund deposits is responsible for general situation report quoted; use the price stabilization Fund; detailed calculation of interest on deposits has increased Stabilization Fund Accounting price and the amount of interest generated by the monthly capital were to stabilize the price stabilization fund negative price; last price stabilization Fund balance States sent financial-industry and Trade Minister to check, monitor.
In case of need, the Industry-finance requires traders clues, where commercial bank traders clues to open deposit accounts report price stabilization Fund.
Article 9. Accounting methods and presentation of the financial statements for the price stabilization Fund 1. Account additional 357-357 account price stabilization Fund are open level details: a) 3571-Stabilization Fund account reviews the content of the account: the account to reflect the number of 3571 we have, the situation raises the price stabilization Fund reduction of traders clues. Accounting and accounting methods this account is done according to the following principles: the structure and content of the reflection of 3571 account-Debt Stabilization Fund: the price-stabilization Fund at a discount by using the applicable regulations of the State.
Parties have increased due to price stabilization Fund – extract set according to the current rules of the State.
The balance Of the Fund's money-parties have stabilized price remains at the time of the report.
Party balance of debt-the amount of money spent on price stabilization Fund beyond has not been offset at the time of the report.
b) 3572-account Interest incurred on price stabilization fund to balance the content of your account: account 3572 used to reflect the total amount of interest we have, the situation escalated, interest rate reduction of price stabilization Fund traders clues. The accounting of this account is done according to the following principles: the structure and content of the reflection of 3572-account Interest incurred on price stabilization Fund balance: the debt-Money interest is charged when the price stabilization Fund, traders clues mentioned in paragraph 4 Article 8.
Stakeholders-interest received by price stabilization fund of commercial banks charged interest as defined in paragraph 4 Article 8.
The balance of the side Has-interest Funds stabilize prices still at the time of the report.
Party balance of debt-interest loan must complete the price stabilization fund at the time of the report.
2. Traders clues must open an account at a price stabilization Fund of commercial banks to track cash flow fluctuations to extract, use and prices Stabilization Fund interest arise when the price stabilization Fund or Sonic.
3. accounting methods to extract and use a price stabilization Fund) monthly, extract table base price stabilization funds, traders clues accounting: debt capital-632 sales TK: amount quoted price stabilization Fund set up in may as a rule Be TK 3571-simultaneous price stabilization Fund , on a monthly base, table 25, excerpts of price stabilization Fund set up last month, traders of adjacent clues created payment transfer money from account payment deposit to deposit accounts, price stabilization Fund Accounting: debt TK 1121-Bank-Stabilization Fund deposit details on price Have TK 1121 – bank deposits – deposit payment details b) monthly the base spreadsheets using Funds stabilize gasoline prices according to the notice of the Industry-finance, lead traders accounting: debt TK 3571-Stabilization Fund reviews Have TK 632-capital the same time, wholesale Prices on a monthly base, 25 spreadsheets use of price stabilization Fund last month of adjacent Traders clues created payment transfer money from account to account price stabilization Fund payment deposit, traders accounting clue: TK 1121-Debt bank deposits-deposit payment details Have TK 1121-Bank-Stabilization Fund deposit details price c) on 25 cases every month on vacation or holidays in accordance Traders clues to make deductions, transfer the money on the first working day after the 25th.
d) monthly recurring deposit account if the Funds had positive balance price stabilization and arise the interest rates of deposits, whose base of commercial banks, merchant accounting clue: TK 1121 Debt-Bank-Stabilization Fund deposit details on price Have TK 3572-Interest arises) price stabilization Fund based on commercial bank's debt report on interest arising in months, interest statements arise is charged by the negative price stabilization Fund according to the maximum interest rate the interest rate applied to the deposit accounts for payment of commercial banks for the use of negative price stabilization Fund, traders accounting clue: 3572-Interest arise TK Debt Fund rates stabilize TK 1121 – bank deposits – deposit payment detail e) cases last year, traders clues price stabilization Fund is used to cover the interest incurred by the negative price stabilization Funds (if any), clue traders accounting: debt TK 3571-3572 Stabilization Fund Had TK price-price stabilization Fund incurred interest rate Or balance transfer interest rate: the Stabilization Fund to bid price stabilization fund account , accounting: debt interest rate stabilization Fund-3572 TK price Have price stabilization Fund-3571 TK 4. Presentation of financial statements: additional indicator "price stabilization Fund"-code 340 on the balance Sheet. This indicator reflects the Stabilization Fund price of petroleum at the time of the report. Data to write to the target is There balance of 357 account "Funds stabilize gasoline prices" are calculated on the basis of the clearing balance of the two accounting account TK 3571 and 3572 TK.
When analyzing financial reports, traders clues was the exclusion of funds on deposit accounts and price stabilization Fund account balance "price stabilization Fund" on the financial reports for analysis, reviews the financial targets.
Chapter IV OPERATOR GASOLINE PRICES article 10. Establishing interdisciplinary operating the price of Petroleum Industry, to coordinate the Ministry of Finance issued the decision establishing the interdisciplinary operating gasoline prices (hereinafter referred to as interdisciplinary), assigned tasks to the members, the working regulation of the industry.
Crew members include: interdisciplinary head is the Director of the domestic market, the Ministry of industry and trade; The Deputy head is the Director of Department of management, the Ministry of finance; Deputy Chief duty is Deputy domestic market, the Ministry of industry and trade; some other members are concerned the Ministry of industry and trade, the Ministry of finance.
Interdisciplinary nest operates gasoline prices are set at the Service market in the country (Ministry of industry and trade).
Article 11. The duties and powers of industry 1. The task of the Chief of a) interdisciplinary with the leader of the Union of Industry-operating financial gasoline prices under the provisions of the law and appropriate socio-economic situation, the world petrol prices in each period;
b) calculations, published on the front page of the electronic information Industry, the Ministry of Finance on the basis of price, the base period price difference compared to adjacent States announced earlier the average recurring 15 day/time, beginning on November 1, 2014 and in accordance with paragraph 9 of article 3 of Decree 83/2014/ND-CP;
c) receiving text declaration, expected price level adjusted price the subscribe text, reviews, decided to adjust the price of trader, trader of petroleum distribution, circumstances specified in article 38 of Decree 83/2014/ND-CP track, monitor, check the adjusted gasoline prices traders clues , gasoline distribution traders;
d) manage the text declaration, the expected level of price adjustment, a price registration of traders, the writing of the report Related leadership interdisciplinary Industry-financial operating on gasoline prices in accordance with the law on secret documents.
2. The powers of the interdisciplinary

a) is entitled to request a written explanation merchants paying the estimated adjusted price the subscribe text, reviews, decided to adjust the price when it deems this text is not yet implemented properly regulated;
b) Was leader of the Union of Industry-finance authorized to sign the written notice to traders operating mission-related reviews.
Article 12. Mode, the principle of interdisciplinary work 1. Working mode of a interdisciplinary interdisciplinary) perform tasks as part-time mode;
b) interdisciplinary Nest used seal of the Ministry of Trade and industry signed the Nest leader admit orders the Minister of industry and trade within the scope of the task, the assigned rights on operating the gasoline prices;
c) Deputy Minister Nest Nest interdisciplinary mission as assigned by supervisor.
2. working principles of a interdisciplinary interdisciplinary work) under the principle of collective. Supervisor is responsible for assigning tasks to the members and the responsible Chief reports to the leaders of the Union of Industry and finance. Each Member of the industry responsible for the comments of his proposal, general staff Chief and Union leaders before the Industry-finance related to the price of gasoline;
b) in the course of work, members of the industry are assigned by the executive head; independent implementation of suggested comments but must coordinate the work, Exchange information on the issues related to operating the gasoline prices; reserved comments during the work but must accept the decision of the leaders of the Union of Industry and finance. The case of two different sets of opinions, Industry decisions and take responsibility for the decision of the Ministry; where necessary, the Ministry of industry and trade reported the Prime Minister;
c) implement privacy principles. Prohibits disclosure of information in the course of operating the petrol prices, taking advantage of the work assigned to personal advantage.
Article 13. Announced base price and the retail gasoline price adjustment 1. Related Industry-finance calculations, announced base price over a period to calculate the prescribed in clause 9 of article 3, article 38 of Decree 83/2014/ND-CP on the page of electronic information Industry, the Ministry of finance.
On case announced base price over a period to calculate is on vacation or holidays according to the regulations, the Industry-finance implementation announced base price on the first working day following the day of rest or holiday of the cycle computer.
2. The base price and the level of Stabilization Fund used by Industry-Finance announced, traders clues, trader distribution was adjusted the retail price (private madút is wholesale price) according to the provisions of article 37, article 38 of Decree 83/2014/ND-CP and paragraph 4 Article 7 of this circular but no higher than the base price by Industry-public finance claims under the rules. Specifically: a) the case of the elements constituting the basis for variable States announced the increase in scope to three percent (3%) ≤ versus previous adjacent base, Industry-Finance announced base price but did not announce the price stabilization Fund usage traders are allowed to adjust retail prices (private madút is wholesale price) as defined in art. 3 Article 38 of Decree 83/2014/ND-CP;
b) case of the elements constituting the base for fluctuations Announces increase in scope to three percent (3%) ≤ versus the adjacent base before, but the price increases affect the socio-economic situation and people's lives, Industry and Finance announced the price stabilization Fund usage at the same time announced base price. Traders do not regulate the retail price or be allowed to adjust retail prices but retail prices after regulators had calculated the level of use of the Stabilization Fund a higher base price not announced;
c) case of the elements constituting the basis for variable States announced increase beyond three percent (3%) to seven percent > (≤ 7%) compared to the adjacent base price before then, during three (3) working days from the date of the text declaration, the interdisciplinary operating prices gasoline prices must have text reply traders clues about adjusting the level reviews and informed in writing about the use of price stabilization Funds (if any) to the traders clues;
d) case of the elements constituting the basis for variable States announced increase beyond three percent (3%) to seven percent > (≤ 7%) compared to the adjacent base price before then, if after three (3) working days since the Union of Industry-finance get text declaration reviews estimated price adjustments by traders clues that no text answered traders, traders clues are adjusted the retail price no higher than the base price of the publication.
3. The time allowed to adjust retail prices of trader, trader distribution hub for price increases is the period of time from after the Union of Industry and Finance announced base price before the Union Industry and Finance announced the price base period to the next; discount for cases should follow the right time Related Industry-Finance announced.
Chapter V article 14 ENFORCEMENT TERMS. Effective enforcement of this circular is effective as from 1 November 2014. Abolish circular No. 234/2009/TT-BTC on December 9th, 2009 by the Minister of Finance shall guide the mechanism of formation, management and use of gasoline price stabilization Fund as stipulated in Decree No. 84/2009/ND-CP on October 15, 2009 by the Government on oil and gas business and the former rules contrary to the provisions of this circular.
Article 15. Implementation 1. Industry Affairs Service the domestic market do clue, coordinating the units involved in The implementation of the work according to the function, the task is assigned: a) presiding, coordinating Ministry of finance operates gasoline prices, executives cite and use Funds stabilize gasoline prices, check monitoring traders clues, traders and distributors of petroleum under the provisions of Article 40 paragraph 1/e point Decree No. 83/2014/ND-CP;
b) publish information about gasoline on electronic information page of the Ministry of industry and trade as specified in paragraph 2 to article 39 of Decree 83/2014/ND-CP DATED. 2. The Ministry of finance Affairs Management Bureau Reviews do clue, coordinating the units involved in The implementation of the work according to the function, the task is assigned: a) chairing check, monitoring traders clues make the provisions of article 37 of Decree 83/2014/ND-CP and taxes charges involved. Coordinating Industry checks, monitoring traders clues make the provisions of article 38 of Decree 83/2014/ND-CP;
b) perform the function of State management on prices. Chaired, coordinated Industry perform the work specified in point b of paragraph 2 Article 40 of Decree 83/2014/ND-CP;
c) host check, monitoring the gasoline prices; check, supervise the excerpt, the level of use of price stabilization Fund traders clues as specified in paragraph 2 to article 39 of Decree 83/2014/ND-CP. 3. The unit of the Ministry of industry and trade, Ministry of finance; The Department of industry and trade, the financial Department of the province, central cities; the Organization, the individual concerned; petroleum traders is responsible for the implementation of this circular.
4. In the process of implementing, if there are difficulties, obstacles and suggest the agency unit, reflecting on the Industry, the Ministry of finance to study, modify and supplemented accordingly./.