Circular 31/2014/tt-Btc: Guidelines For Sanctioning Of Administrative Violations In The Field Of Management Reviews In Decree No. 109/2013/nd-Cp On January 9 In 2013 Of The Government Sanctioning Administrative Violations Tr. ..

Original Language Title: Thông tư 31/2014/TT-BTC: Hướng dẫn xử phạt vi phạm hành chính trong lĩnh vực quản lý giá tại Nghị định số 109/2013/NĐ-CP ngày 24 tháng 09 năm 2013 của Chính phủ quy định xử phạt vi phạm hành chính tr...

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Circulars sanctioning administrative violations in the field of management reviews in Decree No. 109/2013/ND-CP on January 9 in 2013 of the Government sanctioning administrative violations in the field of managing price, fees, Bill _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to Decree No. 81/2013/ND-CP dated 19 July 2013 the Government detailing a number of articles and enforce remedies Of law handling administrative violations;
Pursuant to Decree No. 109/2013/ND-CP on September 24, 2013 of government sanctioning administrative violations in the field of managing price, fees, Bill;
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. 89/2013/ND-CP on January 6, 2013 detailing the Government's implementation of some articles of the law Reviews of valuation;
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;
At the suggestion of Director of Department of management reviews;
The Minister of Finance issued circulars sanctioning administrative violations in the field of management reviews.
Chapter I GENERAL PROVISIONS article 1. Scope this circular guides perform some provisions on sanctioning administrative violations in the field of management reviews (including administrative violations of price and valuation), the authority of the head of the inspection group fine specialized reviews in Decree No. 109/2013/ND-CP on September 24, 2013 of government sanctioning administrative violations in the field of manage price, fees, billing (hereinafter referred to as the Decree 109/2013/ND-CP).
Article 2. Application object 1. The Organization, individuals with administrative violations in the field of management reviews.
2. organizations and individuals have the authority sanctioning administrative violations in the field of management reviews in accordance with the law.
3. Other objects related to sanctioning administrative violations in the field of management reviews in accordance with the law.
Chapter II SPECIFIC PROVISIONS of article 3. Violations of regulations on price stabilization as defined in article 5 of Decree 109/2013/ND-CP 1. The report serves the price stabilization work prescribed in clause 1 article 5 of Decree 109/2013/ND-CP is to submit reports in accordance with the law or at the request in writing of State administration competent for goods or services belonging to the category of goods implementation services, stabilize prices, the list of goods and services priced by the State to serve the work of price stabilization: a) the results of production, business;
b) number, the volume of goods, inventory of existing goods;
c price formation factors);
d) the selling price of the goods or services belonging to the category of goods or services made price stabilization;
DD) extract, use situation, price stabilization fund balance (for the goods is the price stabilization funds);
e) information, other materials to serve the price stabilization.
2. Violations of the rules of registration price to stabilize prices is processed according to the provisions of article 11 of Decree 109/2013/ND-CP and article 6 of this circular.
Article 4. The difference to the provisions in clause 5 article 8 of Decree 109/2013/ND-CP of the difference prescribed in clause 5 article 8 of Decree 109/2013/ND-CP is the amount which the Organization, individuals have been due to the sale of goods, supply of services, the higher the price, the Organization authority, authority decisions; the difference is calculated by the difference in price due to the sale of goods, supply of services, the higher the specific price or maximum price or the maximum price of framing has been the Agency, organization, authority decisions are calculated for a unit of goods, personal services (x) with the number of commodities services, organizations, individuals, selling, supply.
Article 5. Behavior plans price goods, incorrect service instructions prescribed in article 9 of Decree 109/2013/ND-CP of behavior plans price goods, incorrect service with guidance on valuation methods by the competent authority issued the rules in clause 1 article 9 of Decree 109/2013/ND-CP plans price behavior is as follows : 1. Do not apply or are not properly applied the base, principles of valuation.
2. Improper use, insufficient data, technical-economic norms to build price.
3. Not calculate properly the items cost price formation factors, according to the regulations.
4. Allocation of costs is not according to current guidelines (if available) for each type of goods and services.
5. Use the prices of goods and services are similar to the comparison that does not guarantee comparable elements as specified by the method of comparison.
Article 6. Violation on registration, paying the price of goods and services specified in article 11 of Decree 109/2013/ND-CP 1. Paying the wrong behavior than paying the forms has been authoritative State organs prescribed in article 11 paragraph 1 of Decree 109/2013/ND-CP's submitted writing behavior not paying the right model, not the composition of the text declaration reviews after the competent authority receiving the price Declaration had written reminders , required to submit back paying the text rules.
2. construction behavior of the prices to sign up the wrong price in comparison with the instructions of the competent authority specified in clause 2 article 11 of Decree 109/2013/ND-CP is the following behaviour: a) do not follow the correct rules on commodity valuation methods, services provided by the competent State agencies;
b) using information, incorrect data, incorrect actual costs, reasonable to build the prices;
c) not submit additional components of price registration form as required by the competent State authorities in cases where the registration form is not enough ingredients in accordance with the law.
3. not paying the acts under the provisions of the law on prices of goods and services with the State Agency has the authority under the provisions of paragraph 3 article 11 of Decree 109/2013/ND-CP is the behavior does not send the text declaration to the competent State agencies before valuation , adjust the price according to the regulations.
4. Acts not registered according to the provisions of the law on prices of goods and services with the State Agency has the authority under the provisions of paragraph 4 Article 11 of Decree 109/2013/ND-CP is a behavior does not send the registration form before the valuation price, price adjustment during the applicable state registration price measures to stabilize the price according to the regulations.
Article 7. The commodity price rise behavior, unreasonable service specified in article 13 of Decree 109/2013/ND-CP 1. Price increase unreasonable behavior specified in point b of paragraph 1 Article 15 of Decree 109/2013/ND-CP of behavior is increasing as follows: a) arbitrarily raise prices by price or paying with State administration competent but competent State agencies had written request explain the price register or declaration;
b) arbitrarily raise prices by price or declare with State administration competent in case the competent State authorities have asked for suspension of the application of new price and asked to re-register, declared again the price prescribed by law.
2. The total value of goods and services sold unreasonable price increases do apply base level of sanctions prescribed in paragraph 1, item 2, item 3, clause 4 and clause 5 article 13 of Decree 109/2013/ND-CP is calculated by the actual sale price of the individual, organization, business has produced violations of price increase unreasonable multiplication (x) with the number of commodities sales service, unreasonable price increases from the time of organization, production, business individuals start unreasonable price increases to time sanction this violation.
3. the amount of the benefit due to administrative violations stipulates in paragraph 7 article 13 of Decree 109/2013/ND-CP is calculated as follows: a) the total value of goods and services sold increased unreasonable price minus (-) of the total value of goods and services sold by subscription price, the Declaration was the State Agency has the authority to approve the previously introduced for the acts specified in Article 13 paragraph 1 of Decree 109/2013/ND-CP;
b) of the total value of goods and services sold increased unreasonable price minus (-) of the total value of goods and services are calculated according to the price on the basis of the test results of price formation factors of competent State agencies for acts specified in paragraph 6 article 13 of Decree 109/2013/ND-CP article 8. Violation of rules for business valuation specified in article 18 of Decree 109/2013/ND-CP 1. The time of the split, merger, split, merge, convert forms of property prescribed in Article 18 paragraph 1/e point Decree 109/2013/ND-CP on the enterprise's decision to split, split, merger, consolidation, change of ownership form.
2. The time of the dissolution, suspension, termination of service business valuation of the business valuation specified in point e Article 18 paragraph 1 of Decree 109/2013/ND-CP on the enterprise's decision, notice of the dissolution, suspension, termination of business valuation services.
3. The time of business valuation in bankruptcy e clause 1 Article 18 of Decree 109/2013/ND-CP on the Court's decision to open a bankruptcy procedure as prescribed by law.
4. Deed valuation, the valuation report specified in point c of paragraph 2 and paragraph 3 d Article 18 of Decree 109/2013/ND-CP is the deed valuation, appraisal results report that business valuation has made are in the time required to store records , a documentary about valuation in accordance with the law.
5. Acts of obstruction or interference in the work of the Organization, the individual need of valuation specified in point b of paragraph 5 Article 18 of Decree 109/2013/ND-CP is the behavior interfere or intervene in the work of the Organization, the individual need of valuation in the valuation process.
6. Information about the profile, customer valuation and property valuation specified in point c paragraph 5 Article 18 of Decree 109/2013/ND-CP is the information has not been widely published related to customers and the property valuation of the customer by the customer provide valuation by enterprises, collected in the process of valuation.

7. valuation results of competent State agencies specified in paragraph 13 Article 18 of Decree 109/2013/ND-CP was given when conducting disputes, complaints or accusations on the basis of the inspection results, check frequently or unusual for valuation activities.
The State Agency is the competent State management bodies about the valuation authority specified in article 5 of Decree 89/2013/ND-CP on January 6, 2013 detailing the Government's implementation of some articles of the law on valuation.
8. additional sanctions prescribed in clause 14 Article 18 of Decree 109/2013 issued specific instructions such as the following: a) the suspension of business activity services valuation 35 days duration for the acts specified in art. 14 Article 18 of Decree 109/2013/ND-CP;
The case of extenuating or aggravating circumstances, the time limit for the suspension as follows:-If there is one extenuating circumstances, the time limit for the suspension is: 30 days;
-If there is an aggravating back up, the time limit for the suspension is: 40 days;
b) suspend the operation of the service business valuation has a time limit on 55 for the acts specified in point b of Article 14, paragraph 18 of Decree 109/2013/ND-CP;
The case of extenuating or aggravating circumstances, the time limit for the suspension as follows:-If there is one extenuating circumstances, the time limit for the suspension is: 50 days;
-If there is an aggravating back up, the time limit for the suspension is: 60 days.
Article 9. Violations of the regulations for the appraiser about the price specified in article 19 of Decree 109/2013/ND-CP 1. The behavior is not done properly the process of valuation, the valuation method in paragraph 2 article 19 of Decree 109/2013/ND-CP of behavior is not done right the valuation process, methods of valuation in accordance with the standard valuation Vietnam or legal text.
2. the acts of falsifying records of property valuation or misleading information related to property valuation specified in point b of paragraph 4 Article 19 Decree 109/2013/ND-CP of behavior is corrected, change information or deliberately using false information, not exactly when conducting due diligence reviews.
3. additional sanctions set forth in clause 5 article 19 of Decree 109/2013 issued specific instructions such as the following: a) Duke of appraiser Card has a time limit of 30 days for the acts specified in art. 5 article 19 Decree 109/2013/ND-CP;
The case of extenuating or aggravating circumstances, the time limit for stripping of appraiser Card as follows:-If there is one extenuating circumstances, the time limit for stripping of appraiser Card is: 30 days;
-If there is an aggravation over, stripping period appraiser Card price is: 50 days;
b) Deprived of appraiser Card has a time limit of 60 days for the acts specified in point b of paragraph 5 article 19 of Decree 109/2013/ND-CP;
The case of extenuating or aggravating circumstances, the time limit for stripping of appraiser Card as follows:-If there is one extenuating circumstances, the time limit for stripping of appraiser Card is: 50 days;
-If there is an aggravation over, stripping period appraiser Card price is: 70 days;
c) Stripping of appraiser Card has a time limit of 80 days for the acts specified in point c paragraph 5 article 19 of Decree 109/2013/ND-CP;
The case of extenuating or aggravating circumstances, the time limit for stripping of appraiser Card as follows:-If there is one extenuating circumstances, the time limit for stripping of appraiser Card is: 70 days;
-If there is an aggravation over, stripping period appraiser Card price is: 90 days.
Article 10. Violations of the regulations with respect to the property valuation and appraisal results specified in article 20 of Decree 109/2013/ND-CP 1. The organization does not qualify to practice valuation according to paragraph 1 article 20 of Decree 109/2013/ND-CP is held no certificate of eligibility service business valuation at the time of signing the contract (unless valuation is in the transition period stipulated in article 33 of Decree 89/2013/ND-CP on January 6, 2013 of the main Government detailing the implementation of some articles of the law on valuation).
2. Acts provided inaccurate, dishonest, incomplete information, documents relating to the property valuation rules in paragraph 3 article 20 behavior is to provide information, false documents are not true with these characteristics, technical-economic parameters, specifications, quality ... real property valuation at the time of valuation.
Article 11. Violations with respect to training organizations, specialized professional training valuation provisions of article 21 of Decree 109/2013/ND-CP of additional sanctions set forth in clause 5 article 21 of Decree 109/2013 issued specific instructions as follows: 1. active suspension training organization , certified professional training about valuation has a time limit of 40 days for the acts specified in art. 5 article 21 of Decree 109/2013/ND-CP;
The case of extenuating or aggravating circumstances, the time limit for the suspension as follows:-If there is one extenuating circumstances, the time limit for the suspension is: 30 days;
-If there is an aggravating back up, the time limit for the suspension is: 50 days;
2. active suspension training organization, certified professional training about valuation has a time limit of 60 days for the acts specified in point b of paragraph 5 article 21 of Decree 109/2013/ND-CP;
The case of extenuating or aggravating circumstances, the time limit for the suspension as follows:-If there is one extenuating circumstances, the time limit for the suspension is: 50 days;
-If there is an aggravating back up, the time limit for the suspension is: 70 days;
3. active suspension training organization, certified professional training about valuation, 80 days duration for the acts specified in point c paragraph 5 article 21 of Decree 109/2013/ND-CP;
The case of extenuating or aggravating circumstances, the time limit for the suspension as follows:-If there is one extenuating circumstances, the time limit for the suspension is: 70 days;
-If there is an aggravating back up, the time limit for the suspension is: 90 days.
Article 12. The authority of the head of the inspection group fine specialized reviews in article 42 of Decree 109/2013/ND-CP Group Chief Inspector specialized competent price fined up to 200,000,000 Council for the Organization, for the individual bronze 105,000,000 violations in the field of management reviews in accordance with the law.
Chapter III IMPLEMENTATION article 13. Effective enforcement of this circular effect since 24 April 2014. Replace circular No. 78/2012/TT-BTC dated May 18, 2012 of the Ministry of finance instructed a number of articles of Decree No. 84/2010/ND-CP on January 20, 2011 the Government's regulations on sanctioning administrative violations in the field.
Article 14. Responsible for implementation 1. The people's Committee Chairman, Chief Inspector of the Ministry of finance, head of the inspection group specialized in reviews, Chief Inspector, inspectors, Chief Inspector, ministerial bodies and equivalent titles, authority of the market management agency prescribed in article 45 of law handling administrative violations is responsible for organizing and implementing the handling administrative violations in the field of management reviews ensure the rule of law.
2. During the implementation process if any obstacles to timely reflect the recommendations of the Ministry of finance to consider and resolve.