Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;

Pursuant to Decree No. 170/2003/ND-CP dated 25 December 2003 detailing the Government's implementation of some articles of the Ordinance (hereinafter referred to as the Decree No. 170/2003/ND-CP);

Pursuant to Decree No. 75/2008/ND-CP dated 9 June 2008 by the Government on the amendments and supplements to some articles of Decree No. 170/2003/ND-CP dated 25 December 2003 detailing the Government's implementation of some articles of the Ordinance (hereinafter referred to as the Decree No. 75/2008/ND-CP);

Pursuant to decision No. 116/2009/QD-TTg dated September 29, 2009 by the Prime Minister about the addition of the category of goods or services made price stabilization;

Base No. 3450/VPCP-KTTH on May 24, 2010 by Office of Government about issuing circulars on the management reviews the Finance Ministry, revising, supplementing circular No. 104/2008/TT-BTC on November 13, 2008 by the Ministry of Finance shall guide the implementation of Decree No. 170/2003/ND-CP and Decree No. 75/2008/ND-CP (hereinafter referred to as the circular No. 104/2008/TT-BTC) as follows: article 1. Additional amendments to part A of the circular No. 104/2008/TT-BTC as follows: "a. GENERAL PROVISIONS 1. Scope this circular guides make price stabilization; powers and responsibilities of the agencies, organizations and individuals in the making, process evaluation, case reviews, decided to price; profile and consultative procedures; control the elements of price formation; form and registration procedures, paying the price of goods and services.

2. Object 2.1 application. Enterprises, cooperative organizations, households and individuals in local and foreign manufacturing operations, business in Vietnam (hereinafter referred to as the Organization, individual manufacturing, business) pursuant to the provisions in this circular to implement measures to stabilize prices; make up, process: price, brand association resume reviews; make registration, paying the price of goods, services and management measures prescribed by the law.

2.2. the State administration under the authority, pursuant to the provisions in this circular to implement price stabilization; established, process evaluation, case reviews; the decision to price; control the elements of price formation; Consultative Organization; receiving, checking, monitoring the implementation of the registration, paying the price, Executive State law on prices, production, personal business.

2.3. in case of the international treaties to which Vietnam signed or joined prices specified for the Organization, foreign individuals producing, trading in Vietnam other than the provisions of this circular shall apply according to the provisions of international treaties. "

Article 2. Additional amendments section I of part B of the circular No. 104/2008/TT-BTC as follows: 1. Amend paragraph 1 section I section B: "1. The list of goods and services made price stabilization as defined in item 2 article 1 of Decree 75/2008/ND-CP, decision No 116/2009/QD-TTg dated 29/9/2009 of the Prime Minister".

2. Amend paragraph 2 section I section B: "2. the conditions of application of the measures to stabilize the price of 2.1. The State Agency has the authority to announce stabilization measures applied under the provisions of law price when the market price of the goods or services belonging to the category of goods or services made price stabilization have abnormal fluctuations occur in at least one of the following circumstances : a) a higher increase than the increase in the price of the "input" element, or higher than the price of capital goods imported by the Organization, production, personal computing business the price formation factors (cost of production, cost, costs, profits, traffic etc) does not meet the policy mode , technical-economic norms and regulations calculated by the competent State bodies.

The reduced price is lower than the unreasonable in comparison to production costs and product prices are calculated according to the policy, the technical-economic norms and regulations calculated by the competent State bodies.

b) Price increase or decrease without a base, while the factors forming the price there is no fluctuation in the event of a natural disaster, fire, disease, pest, the financial-economic crisis, supply-demand imbalance temporarily or interior damage by rumors about not increasing prices or discounts.

c) Price increase or decrease unreasonable due to the Organization, the production business, personal abuse of monopoly position, market, exclusive links of reviews under the provisions of the competition law and related laws.

2.2. for goods and services in the list made by the price stabilization Committee provincial central cities, (hereinafter referred to as the provincial people's Committee) decision, the Department of finance pursuant to the above conditions and the actual conditions of the local staff at the provincial people's Committee specifies the conditions of application of the measures taken France to stabilize the prices of goods and services in accordance with the actual situation of the locality under each period. "

3. Amend paragraph 3 section I section B: "3. the competence to decide measures to stabilize the price of 3.1. When the prices of goods and services in the catalog rates stabilize abnormal fluctuations as specified in clause 2 2 of this circular, the Ministry of finance to base the actual situation reported the Prime Minister and announced the decision to adopt one or several measures to stabilize prices as specified in point 1 paragraph 3 article 1 Decree No. 75/2008/ND-CP particular, the following: a) the measures to supply operating requirements of goods and services (between production and consumption, between the production and import and export, between regions and between the time of year, ...);

b) buy-in, sell out national inventories in the State reserve system;

c) controlled goods inventory of organizations, individual business;

d) financial policies, appropriate currency according to the provisions of the law.

3.2. The Minister of finance decides to price stabilization measures as defined in point 3.1 of this clause if the Prime Minister is authorized; at the same time, according to the authority the actual situation based decisions and announced to apply one or several measures to stabilize price as defined in paragraph 3 to article 2 point 1 Decree No. 75/2008/ND-CP, specifically as follows: a maximum price regulation), the minimum price, the price for goods in the service list, stabilize prices as a base to organizations, individual manufacturing, business decided to purchase price, sale price;

b) control factors of forming prices for goods and services in the catalog price stabilization: the Ministry of finance is responsible, in coordination with the ministries concerned, the provincial people's Committee in implementing the organization comply with the provisions of Article 22a in paragraph 10 article 1 Decree No. 75/2008/ND-CP and the provisions of article 6 of this circular;

c) registration, paying the price: follow prescribed in Article 22b in paragraph 10 article 1 Decree No. 75/2008/ND-CP and the provisions of article 7 and article 8 of this circular;

d) publicly available price information as stipulated in article c in paragraph 10 article 1 Decree No. 75/2008/ND-CP;

DD) measures on economy, other administrative jurisdiction include:-decided to suspend implementation of the price of the goods, not services organization reasons, personal productivity, business has decided and requests made to the adjacent old price prior to any unusual fluctuations;

-Caution, a fine according to the provisions of the law on sanctioning administrative violations in the field of price and the provisions of relevant laws; collect the parts price difference due to the individual, organization of production, sales price increase unreasonable on the State budget;

-The competent authority recommendations stripped of the right to use the certificate of eligible business, the types of business license of the individual, organization of production, sales or reviewed and there is no time limit as prescribed by law;

-Decided to held the check, inspection of the observance of the regulations of the State of management reviews, check out the listing price and selling goods or services according to the reviews by the Agency have jurisdiction to rule, according to the registration price, price and price Declaration listed; sanctioning administrative violations in the field of price in accordance with the law;

-Decide to practice saving measures, against waste, reduce the price of products; economic measures, technical production support, business under the provisions of the law.

3.3. The Chairman of the provincial people's Committee and announced the decision to apply measures to stabilize prices as specified in point 3 paragraph 3 article 1 Decree No. 75/2008/ND-CP, specifically the following: a) the measures taken by the authority to regulate supply and demand of goods and services;

b) financial measures, currencies in accordance with the law;

c) registration, paying the price: follow prescribed in Article 22b in paragraph 10 article 1 Decree No. 75/2008/ND-CP and the provisions of article 7 and article 8 of this circular;

d) publicly available price information as stipulated in article c in paragraph 10 article 1 Decree No. 75/2008/ND-CP;

DD) measures on economy, other administrative jurisdiction include:-decided to suspend implementation of the price of goods and services by organizations, individuals produce business, decided to unreasonable compared to the current regulations and requirements made to the adjacent old price prior to any unusual fluctuations;

-Caution, a fine according to the provisions of the law on sanctioning administrative violations in the field of price and the provisions of relevant laws; collect the parts price difference due to the individual, organization of production, sales price increase unreasonable on the State budget;

-Deprived the right to use the certificate of eligible business, the types of business license of the individual, organization of production, sales or reviewed and there is no time limit as prescribed by law;

-Decided to held the check, control the price forming factors; testing, inspection of the observance of the regulations of the State of management reviews, check out the listing price and selling goods or services according to the reviews by the Agency have jurisdiction to rule, according to the registration price, price and price Declaration listed; sanctioning administrative violations in the field of price in accordance with the law;


-Decide to practice saving measures, against waste, reduce the price of products; economic measures, technical production support, business under the provisions of the law. "

4. Modify the point c, 4.1, paragraph 4 of section I of part B: "c) coordinated with relevant agencies in implementation of control factors of forming prices for the items specified in Article 22a in paragraph 10 article 1 Decree No. 75/2008/ND-CP and the provisions of article 6 of this circular or advised the Minister of finance directed the specialized agency under the Ministry of finance or the Department of the province, central cities (hereafter referred to as the Department of Finance) control factors of forming prices for goods and services of the Organization, production, personal and business goals. "

5. Modify the point a, point b, paragraph 4, 4.2 details section I section B: "a) coordinated with the authority, the relevant units in the timely petition a people's Committee Chairman granted the Organization implemented measures to stabilize the price due to the Prime Minister or the Minister of finance decides; recommendations to the President of the provincial people's Committee and announced the decision to apply measures to stabilize prices as the Authority made locally.

b) coordinated with the authority, the relevant units in the implementation of the control factors of forming prices for items in the authority as defined in Article 22a in paragraph 10 article 1 Decree No. 75/2008/ND-CP, the provisions of article 6 of this circular and under the direction of the Minister of finance; done check the observance of the provisions of the law on prices and the provisions of relevant laws such as: check the listing price, sale of goods and services by competent authority stipulates, according to the price listed; the subscription price, paying, public information about prices for commodities, services in the list must register, paying the price (by the authority), the detection and timely processing for violations of the provisions of the Ordinance and the provisions of relevant laws; check out the executive measures to stabilize prices. "

6. additional item 6 in section I of part B: "6. the monthly periodic and unexpected upon request of the competent authorities decide to implement price stabilization, the General Department of Customs is responsible for submitting a commodity price statistics, export, import of the price management Department; Customs plays on local areas are responsible for submitting a commodity price statistics, export, import of the Department of finance in the local areas where the Customs charge. "

Article 3. Additional amendments section II part B circular No. 104/2008/TT-BTC: 1. Amend section II title name as follows: "II. Powers, the responsibility of agencies, organizations and individuals in the making, process evaluation, case reviews, decided to price goods and services priced by the State "2. Added after the name of the title and section II above paragraph 1 section II part B as follows: "pursuant to the provisions in clause 5 and clause 6 article 1 of Decree 75/2008/ND-CP stipulates jurisdiction property valuation, goods, services pricing by the State; the ministries, provincial people's Committee; the Organization, the production business, personal responsibility, the evaluation methodology, reviews, pricing decisions as prescribed in clause 5 article 1 of Decree 75/2008/ND-CP and specified in section II of the circular No. 104/2008/TT-BTC and the provisions of this circular. "

3. Modify details 1.1 paragraph 1 section II part B: "1.1. Method of determining the price of land, framing the soils by the Ministry of natural resources and the built environment, the Government issued after the opinion joined by the ministries concerned, the provincial people's Committee and the opinion of the Ministry of finance appraisal. "

4. additional details 1.4 on clause 1 section II part B: "1.4. Frame the land rental, rental of water due to the Finance Ministry building, the Government decided after the written comments of the ministries concerned and the provincial people's Committee. "

5. Modify the 3.2, 3.3, 3.4, 3.7 and 3.8 paragraph 3 section II part B: "3. The powers, responsibilities of agencies, organizations, individuals for property, goods, services in the jurisdiction to decide the price of the Minister of Finance: 3.2. The maximum purchase price, the minimum selling price for national reserve:-maximum purchase price, minimum price, cost of entry, cost of production has not had the norms (the export cost of sale items, the export cost of relief), the cost of preservation does not yet have the norm for national reserve in the year of the plan in accordance with the Ordinance on national reserve assigned to the Directorate of reserve Home water management (not including provisions in the field of national defense, security and weak muscles) then the unit, the Organization was tasked to make buy, sell, export, grant plans to send prices Of State-approved reserve; then the State reserve Bureau has sent a written evaluation of the price management Department Minister of finance decision.

-Maximum purchase price, the minimum selling price (does not include reserves in areas of Defense, security and weak muscles); cost type, cost of production has not had the norms (the export cost of sale items, the export cost of relief), the cost of preservation does not yet have the norm for national reserve in the year of the plan according to the regulations of the national reserve by the Ordinance of the Ministry of industry, management (including national provisions in the field of defence Security and weak muscles,) then the direct base national reserve management plans the price management Department for approval; then, send the text Management Department of management price evaluation process of the Finance Minister to decide.

3.3. public service product prices are State bodies have the authority to order, delivered the plan; goods and services produced by order of payment by the State budget (not including the goods and services in the jurisdiction to decide the price of the ministries and of the provincial people's Committee), made in the form of selecting a contractor is appointed, self made under the provisions of the tender Law and not through the auction form by personal, business, manufacturing goods, service plans reviews the ministries manage evaluation; then, management has suggested writing to the Minister of finance decides.

3.4. The frame of shipping rates for domestic aviation; the price of the service take off, landing; operating the plane, to; operational support; security screening; passenger service; framing services at airports, the airport in accordance with the law on Aviation Organization, individual manufacturing, service provision plans the Vietnam aviation built the frame rates, domestic prices and swinging the other services related to the field of aviation; the Department of transport report appraisal; then the Department of transportation has proposed text to the Minister of finance decides.

3.7. the reduced rates, Free postal services, telecommunications in case of emergency information to serve the Mission of Defense, security and serve the special political missions; serve the prevention of floods, storm, natural disaster, rescue, rescue and other disasters; emergency service, disease prevention and other emergency information in accordance with the laws of the State of emergency are free, reduced-rate postal services and telecommunications. The Ministry of Finance decided (or national) level, reducing the match to the fact the Organization deployed missions after the reunification with the Ministry of information and communication.

3.8. the price management Department is responsible for coordinated with the relevant bodies of your organization profile, verify the price approach under the authority the decision of the Minister of finance by the ministries, organizations, personal productivity, business sent to the Minister of finance decides; check the implementation of the decisions of the Minister of finance price. "

6. Modify the contents clause 14 section II part B: "14. Powers, the responsibility of agencies, organizations, individuals for property, goods, services in the jurisdiction to decide the price of the provincial people's Committee: the Committee of the provincial people's specific assignment the Agency, the competent organization, setting guidelines, the evaluation methodology, reviews for each of the goods in service, the authority to decide the price of the provincial people's Committee to the provincial people's Committee decision consistent with Decree No. 75/2008/ND-CP, the provisions of this circular and the provisions of relevant laws. For the case of agency instructions, building projects, the Finance Department is the Department of finance, in cooperation with the relevant agencies to build and direct the provincial people's Committee decision. "

Article 4. Modify item 2, item 3 B Part III item circular No. 104/2008/TT-BTC: 1. Modify title section III: "III. PROFILE OPTION PRICE and the PRICE PROHIBITIVE CONTENT LEVEL HAS the AUTHORITY to DECIDE "2. Modify item 2, paragraph 3 section III: "2. a content explanatory plan reviews include: 2.1. The need and the right target pricing or price adjustment (the situation in manufacturing, trading of goods, price or service price adjustment; market price developments in the country and the world; the need to change the price ...).

2.2. The fixed base price or price adjustment (the legal text related).

2.3. A calculate the cost of goods, services (if domestic production), the price of imported capital (if the imported goods); the selling price of goods, services, the structure of the rates recommendations should follow the regulations to calculate the prescribed by the Ministry of finance. The case goods, services of the regulations to calculate the private agency specific authority issued under the provisions of the law, the prices of that regulation.

-Compare the elements of formation of prices, price quotation with price formation factors, the price of the option price to be previously adjacent browsing; stating the cause of the increase (+), decrease (-).

-Compare the price recommended price of commodities, similar services in the domestic market and markets of some countries in the region (if available) according to the methods specified in regulation charge by the Agency have jurisdiction to enact.


2.4. The impact of the new rates for the activities of the organizations, individual manufacturing, other business to the State budget, the impact on the lives, social, consumer income.

2.5. The organizational measures to implement the new rates.

3. The text of the decision proposal reviews and reviews by the Agency, organization, individual, authorized agency program evaluation methodology reviews and competent body decides: follow the unified form in Appendix 2 attached to this circular. "

Article 5. Modify section IV B Joint Circular No. 104/2008/TT-BTC: "IV. CONSULTATIVE PROCEDURES And RECORDS REVIEWS 1. 1.1 price consultative records. The text directs the request to the Agency's price consultative governance authority or text recommended consultative reviews of either (or both) the buyer and seller of the goods, the services need to submit price consultative bodies competent consultative organisations.

1.2. Plan reviews: a consultative sale to Consultative Parties) reviews required under the direction of the competent authority or political party suggested selling price, the seller must have consultative plans reviews sent bodies consultative authority Consultative Organization reviews explain the following:-the situation of the production-consumption , export-import, supply-demand of goods and services;

-Analysis of the price proposed consultative: compare with the price of the goods, similar services on the market: + the base to calculate.

+ Set the table structure of the aggregate prices, price formation factors analysis to calculate the presentation structure (analysis, comparison with price formation structure before being required or recommended consultative reviews; clearly the cause to increase (+), decrease (-)).

+ Analyze the impact of the new rates to the production efficiency, business; the income of workers in the enterprise and the implementation of obligations with the State budget.

+ The problem that the seller has not yet unified with the buyer, the seller's arguments about these issues yet.

+ The recommendations (if any).

b) the buyer must compulsory price trade association under the direction of the competent authority or political party suggested purchase price, the buyer must trade association plans reviews sent bodies consultative authority Consultative Organization reviews explain the following:-tabulate aggregate structure of prices according to the price formation factors of commodities his service, produce the new input prices: according to the price that the buyer is expected to recommend purchase of the seller and the general structure of the prices of the elements forming the price if the buyer must purchase the seller's price is expected to direct buyer and sold to consumers. Demonstration evaluation structure (analysis, compared with rates before are required or recommended consultative reviews).

-Compare with the price of commodities, similar services on the market.

-Analysis of the impact of the new rates to the production efficiency, business, the income of workers in enterprises, the implementation of obligations for the State budget, the ability of consumer acceptance.

-The problem that the buyer has not yet unified with the seller, the buyer's arguments about matters not yet unified.

-The other recommendations (if any).

1.3. When consultative steering reviews required at the request of the competent authority both buy and sell side must establish consultative record price according to the instructions above.

1.4. The profile consultative reviews follow the unified form in Appendix 3 attached to this circular and by the buyer or seller established in accordance with this Article, submitted to the competent agency Consultative Organization reviews at least 3 (three) and copper posted 01 (a) for the partner to purchase (or sale the partner).

2. the consultative process and procedures 2.1 price. The Agency has the authority to organize consultative reviews performed under the provisions of Article 8 paragraph 1 of Decree 75/2008/ND-CP.

2.2. Participants held consultative price goods, services including: competent authority Consultative Organization; the authorized representative of the buyer, the seller and the relevant authorities upon the request of the competent authority consultative organizations.

2.3. the consultative process: a) after receiving the record price consultative, at the latest after 5 (five) working days, if the record price of consultative institutions, individual manufacturing, business has not yet fully implemented according to the rules, the Agency has the authority to organize consultative reviews have written asking the parties to join the merchant reviews done right.

b) within 15 (fifteen) working days from receipt of application valid price merchant agreement as specified in paragraph 1 of this article, the competent authorities organize consultative Consultative Organization must price reviews.

c) Consultative Conference price:-the competent authority Consultative Organization reviews presented the purpose, requirements, trade association content reviews; ask the buyer, the seller presents the documents, consultative approach; at the same time listen to the opinions of the relevant authorities to join the trade price.

-The competent authority Consultative Organization reviews conclude and record (signed by the Agency hosted consultative reviews, buyer representation, seller representation), then have the message text results to price the two sides consultative selling and buying.

d) organizations, individual manufacturing, suggested business consultative reviews right to withdraw consultative records reviews to negotiate with each other on the purchase price, the sale price of the goods, service trade association suggested the price before competent bodies consultative organizations.

2.4. The responsibilities of the Agency hosted consultative reviews: a) before the Consultative Organization reviews, the competent authorities organize consultative reviews are conducted to collect, analyze the necessary information related to goods, services and trade associations; analysis of the factors affecting price formation of the seller and the buyer, for the two parties to buy and sell a unity agreement with each other on price at price Consultative Conference.

b) decided by the price the party unity agreement when consultative or decide the price temporarily in case the parties do not agree the price to the buyer and the seller executed as prescribed in clause 9 Article 1 of Decree 75/2008/ND-CP DATED. "

Article 6. Amend section V section circular No. 104/2008/TT-BTC: "v. CONTROL FACTORS of FORMING the PRICE 1. When the prices of goods and services on the market have abnormal fluctuations as defined in article 2 of this circular or when necessary to control the price at the request of State management on prices, competent organs decide control measures the price-forming factor.

2. The list of goods and services subject to the control of the elements forming the price includes: 2.1. Goods and services in the jurisdiction to decide the price of State prescribed in clause 4 Article 1 of Decree 75/2008/ND-CP.

2.2. Goods and services in the categories make price stabilization as defined in article 2 of this circular (liquefied gas commodity separately is liquefied petroleum gas – LPG).

2.3. Goods and services in the list must register, paying the price specified in this circular.

2.4. The goods or services must control the elements form the reviews at the request of the Prime Minister, the Ministry or of the Chairman of the provincial people's Committee in the case of goods and services are priced to sell on the market are too high or too low unreasonable compared to the price is calculated according to the mode policy, the technical-economic norms, regulations on computer reviews of competent State agencies issued affect economic development, social and consumer rights.

3. Pursuant to the authorities the power to control the elements forming the price of goods and services is the legal text of the Ministry of finance, the Agency has the authority to enact regulations on property prices, commodities, services, about the cost accounting of production, the price , free circulation of goods, services and provisions of relevant laws.

4. sequence, procedures, deadlines and authority control the elements form the reviews performed under the provisions of clause 2, clause 3 and clause 5 Article 22a in paragraph 10 article 1 Decree No. 75/2008/ND-CP.

5. The processing of the violation of the individual institutions when the price of goods and services is not correct with the elements forming the price according to the regulation of prices of goods and services of the Finance Ministry and the competent authorities; not true with provisions of the law on production cost accounting, cost, free circulation and the provisions of the relevant law, made under the provisions of paragraph 4 to Article 22a in paragraph 10 article 1 Decree No. 75/2008/ND-CP and the measures of economic administration stipulated in article 2 of this circular particular, the following:-the administrative sanctions under the provisions of the law on sanctioning administrative violations in the field of price and the provisions of relevant laws;

-Suspension of the implementation of the price of goods and services by organizations, individuals, business and production decisions are not reasonable in comparison with the current rules; ask individual organizations in manufacturing, the business must buy, sell in the correct price by the competent State Agency regulations or by organizations, individuals, business and production decisions before increasing or unreasonable;

-Collect the part price difference due to the Organization, individual manufacturing, trading correct no rules with the elements forming the price on the State budget;

-Require the Organization, individuals produce business, adjust the sale price of the goods or services in accordance with the price-forming factor after having excluded the element of calculation is not true to the rule of law and make selling goods, services have been adjusted;

-The competent authority recommendations stripped of the right to use the certificate of eligible business, the types of business licenses issued has no time limit or time limit prescribed by law;

-Cases of violations of the signs violated the criminal law, the competent control authority of the elements forming the price stipulated in Decree No. 75/2008/ND-CP to transfer records to the competent authority handles under the provisions of the law. "

Article 7. Amend section VI section circular No. 104/2008/TT-BTC: "VI. REGISTER The PRICE Of Goods And SERVICES 1. The list of goods and services must register reviews


1.1. registration price is the individual organizations in manufacturing, the business must register the sale price of the goods or services by themselves decide according to the rules of regular and compulsory at all when the Organization, individual manufacturing, business decisions or adjust the price in terms of market value have abnormal fluctuations and when normal Stadium price for these commodities in the service list, stabilize the price specified in clause 1 2 of this circular, which except for drug items, healing for the person who made the Declaration reviews under the guidance of the Ministry: health, finance, and industry and trade; private items are gas specific provisions is liquefied petroleum gas – LPG; milk made registration price for milk by mixing powdered formula for children under 6 years of age. At the same time adding more items: coal; textbooks; the paper includes paper, newsprint, the paper wrote. Private telecommunication services made the subscription price under the guidance of the Ministry of information and communication.

The subscription price is made before the individual, organization of production, business sell products manufacturing business, first to market; before adjusting the price of the product manufacture, trading and are normally sold in the catalog must be registered or when required by the competent State bodies.

1.2. Base the actual situation at local, provincial people Committee regulation supplements the list of goods and services must be registered on the local price (in addition to the category specified in point 1.1 this paragraph).

2. Object 2.1 price registration implementation. The Organization, individual manufacturing, commodity trading, service done sign up import prices, wholesale prices, retail prices, retail price recommendation apply uniformly throughout the country or in each market the main areas, in particular as follows: – where the individual, organization of production, commodity trading the service, just make wholesale wholesale prices have registered;

-The case of organizations, individual manufacturing, commodity trading, service just made wholesale, retail has just made, then sign both the wholesale price and the retail price;

-The case of organizations, individual manufacturing, commodities trading, is the offerings of imports, and is the exclusive distributor must register the import price, wholesale price and the retail price recommended;

-The case of organizations, individual manufacturing, commodity trading, service is the exclusive distributor, General Agent must sign the wholesale price and the retail price recommendation.

2.2. Organisation, individual manufacturing, business services, goods not subject to the provisions of article 7 and article 8 of this circular shall not perform registration, paying the price that made price listing and publicizing information on the price according to the current rules of law.

3. time, the form, content and price registration price registration form 3.1. Price: registration time before individual, organization of production, the business of selling goods or services in the registration list price according to new prices then held, personal business, production is made up of price registration form to send the competent State agencies receiving the registration form.

3.2. Form, registration price: Organization, individual manufacturing, business made the subscription price in the form of sending the registration form to the competent State agencies receiving the registration form. Registration price includes registration and first price reviews: a) register price was first made before the individual, organization of production, trading for the first time to sell goods and services in the list must register the price out of the market or the first organization, individual production business register implementation, reviews in accordance with the law.

b) registration price are made when the Organization, individuals produce business, adjust to increase or decrease the price compared with the price of the adjacent before or when required-registration price of competent State agencies if the subscription price and the first reviews compared to before the Organization's adjacent personal, business, manufacturing has not properly implemented the provisions of the law.

3.3. content registration form: registration-text price reviews of organizations, individual manufacturing, trading, which stated the expected duration of the registration rates;

-The registration of specific price Table attached to the quality of goods and services; sales locations. Registration price is the price due to the Organization, production, personal computing business under the provisions of the property price, goods, service was competent authority issued in accordance with the law;

Presentation-structure of prices the price-forming factor.

The registration form is specified in Appendix 3 attached to this circular.

4. The agency receiving the registration form to register object and the price reviews 4.1. The Ministry of Finance (Department of management) chaired the registration form to receive the price of the goods or services specified in this circular (excluding the goods and services had private instructions about registration reviews of the Ministry of finance and the Department of management, or the instructions of the management under the jurisdiction) of the company , including: limited liability company, a member from the parent company of the State economy, State Corporation (founded by the Prime Minister); the companies in which the parent company of the economic state, this State Corporation holds 51% from the capital and a number of other enterprises by the Ministry of finance decision.

The Ministry of Finance (Department of management) specifically inform the list of enterprises registered price specified in this paragraph accordingly in each period.

4.2. The specialized management, chaired the registration form to receive the price of the goods or services specified in this circular with regard to the types of goods or services has legal guide specifically about the registration of the Ministry of finance and prices Ministry management or specialized Manager according to the authority.

4.3. The Department of finance received the registration form, the price of the limited liability company a member switch from State Corporation, independent State company which belongs to the Department, the provincial people's Committee and the organizations and individuals producing, trading in the other economic sectors have closed the headquarters of the province produced business, goods, services in the list must register the price specified in this circular (excluding the goods and services made by a private guide price registration of the Ministry of finance and the Department of management, or the instructions of the management under the jurisdiction).

The Department of finance, in collaboration with the relevant industry plays in the province reported the provincial people's Committee decision and notice specifically the list of organizations and individuals, producers, the province's business register implementation reviews the provisions in this paragraph accordingly in each period; at the same time have the responsibility to guide and urge the institutions, individual manufacturing, the business objects registration reviews done right specified in this circular.

5. Powers and responsibilities of the agencies, organizations, individuals 5.1. For the Agency to receive the registration form: a) the organ presiding when receiving the registration form reviews of organizations, individual manufacturing, business must record the date, month and year to receive text, form, and stamp text to register the price according to the administrative procedure; at the same time have the responsibility to consider and check the reasonableness, of the form, review the content of the registration form the price of goods, services of the Organization, the individual production:-the case of the form is not properly specified in annex 4 of this circular shall enclose the latest after two (2) working days (since getting the registration records of the price personal, business, manufacturing according to the reception to mark the Agency's reception of the registration form) must be transferred back to form and organization, individual manufacturing, the required business to organizations, individual manufacturing, complete business forms.

-When the price of registration in the registration form the rates in the price formation factors of unreasonable, the Agency hosted the reception in the form of written notice requesting the Organization, individual manufacturing, business process and registration rates made back the subscription price.

-Organizations, individual manufacturing, business does not perform the registration price arbitrarily selling goods or services registered rates higher then the presiding agency receiving the registration profile reviews have the right to request the organisation of personal, business, manufacturing sales resume under the price before arbitrarily raise prices without registration.

b) If the Organization, individual manufacturing, business does not perform specified above, in addition to the sanctioned administrative violations in the field of registration; competent authorities, inspection check has handling rights violations as stipulated in article 6 of this circular.

c) price level due to the Organization, individual manufacturing, the business register are state management bodies competent in the field of price used on the purpose of the analysis, synthesis, predicted market price fluctuations; control the price formation factors, serves the objective of price stabilization.

5.2. for the Organization, individual manufacturing, registered business reviews: a) individual production organisation, business, goods or services in the registration list price has the responsibility to make the subscription price under the provisions of this circular.

Registration form price was established at least 1 (one) the sending host agency receives subscription prices (excluding the goods and services available to registered set or specialized Manager has other rules).

b) Organization, individual manufacturing, commodity trading, services must make register reviews are right to sell goods and services have registered under the provisions of the law and be responsible before the law on rate registered and dealt with according to the law for the violation of the registration price.

c) publicize information about price; listed sale price valid registered under the guidance of this circular, public system, make the right listing price, at the same time the executive measures to stabilize the prices in accordance with the law when the market fluctuates. "


Article 8. Amend section VII section circular No. 104/2008/TT-BTC: "VII. PAYING Goods And SERVICES 1. The list of goods and services is paying 1.1. Paying is the individual organizations in manufacturing, the business must declare the selling price of the goods or services by themselves decide according to the rules of regular and compulsory for the types of goods or services in the list must declare the price specified in annex 1 attached to this circular and the goods the service, led by the provincial people's Committee rules even when market prices are abnormal fluctuations and when the market price of normal locomotion. The Declaration reviews are done before the Organization, individual manufacturing, the business of selling the product for the first production, the business market; before adjusting the price of the product manufacture, trading and are normally sold in the catalog must declare the price or when required by the competent State bodies.

1.2. Base the actual situation at local, provincial people Committee regulation supplements the list of goods and services must be declared on the local price (in addition to the category specified in annex 1 attached to this circular).

2. Object 2.1 price declaration implementation. The Organization, individual manufacturing, commodity trading, service declaring import prices, wholesale prices, retail prices, retail price recommendation apply uniformly throughout the country or in each market the main areas, in particular as follows: – where the individual, organization of production, commodity trading the service, just make wholesale then declaring the wholesale price;

-The case of organizations, individual manufacturing, commodity trading, service just made wholesale, retail has just made, then declaring both the wholesale price and the retail price;

-The case of organizations, individual manufacturing, commodities trading, is the offerings of imports, and is the exclusive distributor must then declare the import price, wholesale price and the retail price recommended;

-The case of organizations, individual manufacturing, trading goods, services are exclusive distributors, agents must declare the wholesale price and the retail price recommendation.

2.2. The organizations, individual manufacturing, business services, goods not subject to the provisions of article 7 and article 8 of this circular, then not declaring price or subscription price which made price listing and publicizing information on the price according to the current rules of law.

3. time, the form, content and price declaration form, paying 3.1. Paying the moment: before the Organization, individual manufacturing, the business of selling goods and services in the Catalog under the new cost price declaration organizations, individual manufacturing, the business must make up the form paying to send the competent State agencies received form Declaration.

3.2. Form, disclosure reviews: organizations, individual manufacturing, business made the Declaration reviews the form set the form paying to send the competent State agencies received form Declaration. Declaration consists of paying the price for the first return and paying the price: a) paying the first was performed before the Organization, individual manufacturing, first business selling goods and services in the list must declare the market price or the Organization for the first time, individual production business, declaring the price prescribed by law.

b) declaration back reviews are done when the Organization, individuals produce business, adjust to increase or decrease the price compared with the price of the previous declaration of adjacent or when required to declare again the price of competent State agencies if the Declaration first and paying the price again reviews compared the previous declaration of the Organization personal, business, manufacturing has not properly implemented the provisions of the law.

3.3. content declaration form reviews include:-text declaration reviews of individual, organization of production, sales; which stated duration of the price Declaration;

 -The table declared selling price. The price is the Declaration by the Organization, individual manufacturing, business decisions according to the rules of pricing of assets, goods and services provided by the competent State agencies issued match the specifications, standards, quality of goods and services (or to the price that the Organization, individuals produce business, concluded with the customer).

Paying the prescribed form in Appendix 5 attached to this circular.

4. The agency receiving the form declaration reviews and audiences are paying 4.1. The Ministry of Finance (Department of management) chaired the reception form, paying for goods, services of the company, including: limited liability company, a member from the parent company of the State economy, State Corporation (founded by the Prime Minister); the companies in which the parent company of the economic state, this State Corporation holds 51% from over production, business, goods, services in the list must be done paying the stipulated in annex 1 attached to this circular (excluding the goods services declaring price according to the instructions of the Ministry of finance in the private and professional manager or specialist Manager under the authority) and a number of other enterprises by the Ministry of finance decision.

The Ministry of Finance (Department of management) specific announcements list business declaring price specified in this paragraph accordingly in each period.

4.2. The specialized management, chaired the reception form, paying the goods and services specified in annex 1 attached to this circular with regard to the types of goods or services has legal guide about paying the own of the Ministry of finance and the Department of management or of the specialized management according to the authority.

4.3. The Department of finance received the form enumerate the price of the limited liability company a member switch from State Corporation, independent State company which belongs to the Department, the provincial people's Committee and the organizations and individuals producing, trading in the other economic sectors have closed the headquarters of the province produced business, goods, services in the list must declare the price specified in annex 1 attached to this circular (excluding the goods and services make paying under the guidance of the Ministry of finance in the private and professional manager or specialist Manager under the jurisdiction).

The Department of finance, in collaboration with the relevant industry plays in the province reported the provincial people's Committee decision and announce the list of organizations and individuals, producers, the province's business to be done paying the right specified in this clause accordingly in each period; at the same time have the responsibility to guide and urge the Organization, individuals produce business, subject to paying the correct implementation specified in this circular.

5. Powers and responsibilities of the agencies, organizations, individuals 5.1. For the receiving agency receiving the form declaration: a) the Ministry of Finance (Department of management), the Department of management, Department of finance, Department of specialized management when getting the form to declare the price of goods and services of the Organization, the individual production, business must record the date, month and year received text Form, and stamp text to declare the price according to the administrative procedure.

b) done reviewing the price Declaration; If the price is not reasonable Declaration, the Agency chaired the reception form, paying the organization requests in writing, the individual producer, paying business explanation or declaration back in price.

c) price level due to the Organization, individuals produce business, declared to be the State management bodies competent in the field of management used in the the purpose of analysis, synthesis, predicted market price fluctuations; control the price formation factors, serves the objective of price stabilization.

5.2. for the Organization, individual manufacturing, business process reviews: a) individual production organisation, business, goods, services in the category Declaration reviews are responsible for implementation of the Declaration as prescribed in this circular.

Declaration form price was established at least 1 (one) the sending host agency receiving the price declaration form (except for the types of goods and services must declare set or specialized Manager has other rules).

b) Organization, individual manufacturing, commodity trading, service must be made to declare the price was right to sell goods and services have been declared under the provisions of the law; to publicize information about the reviews and be responsible before the law for the correctness of the prices was declared.

c) Organization, individual manufacturing, commodity trading, service list is responsible for paying the abolition or declaration back in price if the receiving host agencies paying the price discovery process is not rational and organized request in writing, the individual production business, paying the award or declaration back in price.

d) organizations, individual manufacturing, commodity trading, service list are not paying Executive jobs paying or violations of provisions on declaration reviews shall in addition be sanctioning administrative violations in the field of process reviews; competent authorities, inspection check has handling rights violations as stipulated in article 6 of this circular. "

Article 9. Implementation 1. This circular has effect as from October 1, 2010.

2. During make if difficult obstacles suggest that the agencies, organizations, personal reflections on the Finance Ministry to study the resolution./.