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Circular No. 104/2008/tt-Btc: Guide The Implementation Of Decree No. 170/2003/nd-Cp Dated 25 December 2003 Detailing The Government's Implementation Of Some Articles Of The Ordinance And Decree No. 75/2008/n ...

Original Language Title: Thông tư 104/2008/TT-BTC: Hướng dẫn thực hiện Nghị định số 170/2003/NĐ-CP ngày 25 tháng 12 năm 2003 của Chính phủ quy định chi tiết thi hành một số điều của Pháp lệnh Giá và Nghị định số 75/2008/N...

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CIRCULAR guide implementation of Decree No. 170/2003/ND-CP dated 25 December 2003 detailing the Government's implementation of some articles of the Ordinance and Decree No. 75/2008/ND-CP dated 9 June 2008 amending and supplementing a number of articles of Decree No. 170/2003/ND-CP dated 25 December 2003 detailing the Government's implementation of some articles of the Ordinance on Price _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 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);
The Ministry of Finance shall guide the implementation of Decree No. 170/2003/ND-CP and Decree No. 75/2008/ND-CP DATED as follows: a. GENERAL PROVISIONS this circular guides make price stabilization; powers, responsibilities of the Agency, in the unit, the evaluation methodology, reviews, pricing decisions; variant records reviews and content plan reviews; profile and consultative procedures; control the elements of price formation; subscription price; paying the freight service.
B. SPECIFIC PROVISIONS I. MADE STABILIZE COMMODITY PRICES, Service 1. The list of goods and services made price stabilization as defined in clause 2, article 1 of Decree 75/2008/ND-CP are specified in Appendix No. 1a attached to this circular and the list of goods and services made in price stabilization authority the decision of the people's Committee of the province , central cities (hereafter referred to as the provincial people's Committee) as specified in point 3, paragraph 2, article 1, Decree No. 75/2008/ND-CP. 
2. the conditions of application of the measures to stabilize prices When market prices of goods and services in the categories below and materialized in annex 1a to this circular contains extraordinary upheaval: increase too high or falling too low unreasonable compared with the price in the domestic market before fluctuations as specified below in the event of a disaster , fire, disease, pest, the economic crisis; the personal abuse organization exclusive status, link exclusively on price, speculation, 50,000 tons of cargo, supply and demand fluctuations in commodities, services or due to the rumors fabricated loan loss news no damages based on increasing the price or discount affecting economic and social development and people's life in each region , area or country; specifically: a) petrol: follow the provisions of Decree No. 55/2007/ND-CP dated 6/4/2007 of the Government on oil and gas business and the guidance of the Ministry of finance.
b) cement, steel construction: In the minimum time of 15 days, the retail price on the market increased from 15% in comparison with the market price prior to the upheaval.
c) liquefied Gas: minimum time In 15 consecutive days, the retail price on the market increased on average from 20% or more compared to the previous market price when there is volatility.
d) fertilizer: in the minimum time of 15 days, the retail price on the market increased from 20% or more compared to the market prices before the upheaval.
e) plant protection drugs: in the minimum time of 15 days, the retail price on the market increased from 15% in comparison with the market price prior to the upheaval.
f) veterinary drugs: in the minimum time of 15 days, the retail price increased from 15% in comparison with the market price prior to the upheaval.
g) Salt: in the minimum time of 15 days, the price of salt due to the surplus population of produce sold to organizations, individual business (hereinafter referred to as the business) buy salt rising at least 20% compared to the previous price when there is volatility.
h) milk: in a minimum time of 15 days, the retail price of milk increases from 20% or more compared to the previous market price when there is volatility.
I) sugar: in the minimum time 15 days continuous retail price of white sugar and refined sugar on the market increased from 20% or more compared to the market prices before the variable k) Paddy (rice): the minimum time In 15 days the paddy price on farmer's market falling at least 15% in comparison with the market price prior to the upheaval.
l): boring Rice In the minimum time for 15 consecutive days, the retail price on the market increased from 20% or more compared to the market prices before the upheaval.
m) Smoking rooms, healing for the people (including the drug list medicines mainly use in the clinical facility as prescribed by the Ministry of health): the minimum time In 15 consecutive days, the retail price on the market increased from 15% in comparison with the market price prior to the upheaval.
n) passenger services by rail the hard seat type: in the minimum time of 15 days, up from 20% in comparison with the previous regulations.
o) some kind of cattle feed (corn, soybean, soybean oil): the minimum time In 15 consecutive days sale price increased from 20% or more compared to the market prices before the upheaval.
p) goods services list price stabilization by the provincial people's Committee, the Finance Department Chief of the provincial people's Committee specified conditions apply to price stabilization measures in line with the actual situation.
3. Jurisdiction to decide measures to stabilize prices when the prices of goods and services of extraordinary upheaval as prescribed in clause 2 section I of part B of this circular, the State Agency on price decision and announced to apply measures to stabilize the price according to the authority.
3.1. The base financial reporting the real situation and the Prime Minister decide publication apply one or a number of measures to stabilize the prices in accordance with point 1, paragraph 3, article 1 of Decree 75/2008/ND-CP, specifically the following: a) the measures to adjust supply and demand of goods.
b) buy-in, sell out national inventories.
c) controlled goods inventory.
d) financial measures, currency.
3.2. The Finance Ministry based the actual situation the decision announced to apply one or several measures to stabilize the price according to the provisions in point 2, paragraph 3, article 1, Decree No. 75/2008/ND-CP, specifically as follows: a maximum price regulation), at a minimum, the framework for goods or services in an price stabilization as a base for manufacturing and trading enterprise level decision specific sales price.
b) to control the factors of price formation for commodities, services in an bid to stabilize the Finance Ministry, the ministries concerned in collaboration with the provincial people's Committee in implementing the organization comply with the provisions of Article 22a, paragraph 10, article 1 of Decree 75/2008/ND-CP and specified in section V , section B, of this circular.
c) registration, paying the price: follow prescribed in Article 22b, paragraph 10, article 1 of Decree 75/2008/ND-CP and specified in section VI and VII, part B to this circular.
d) publicly available price information in accordance to article c, paragraph 10, article 1 of Decree 75/2008/ND-CP) measures on economy, other administrative jurisdiction are:-decided to suspend implementation of the prices of goods and services by enterprises has decided and ordered the prices before the extraordinary volatility.
-Warnings, fines, currency price difference part unreasonable increases in the State budget or suggest the Agency granting the revocation of business registration business registration certificate under the provisions of the law.
-Decided to held the check, inspection of the observance of the regulations of the State management, sale of goods according to the service by the competent regulatory agency; check out the listing price and selling goods or services according to the price list. 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; financial support measures in accordance with 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, currency;
c) registration, paying the price: follow prescribed in Article 22b, paragraph 10, article 1 of Decree 75/2008/ND-CP and specified in section VI and VII, part B to this circular.
d) publicly available price information as stipulated in article c, paragraph 10, article 1 of Decree 75/2008/ND-CP) measures on economy, other administrative jurisdiction include:-decided to suspend implementation of the prices of goods and services by enterprises has decided and ordered the prices before the extraordinary volatility.
-Warnings, fines, currency price difference due to the unreasonable price increases in the State budget or the revocation of business registration certificate under the provisions of the law.
-Decided to held the check, inspection of the observance of the regulations of the State management, sale of goods or services according to the reviews by the regulating authority bodies; check out the listing price and selling goods or services according to the price list. 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.
4. Liability of State management bodies in the implementation of the price stabilize price 4.1. For goods or services made in price stabilization authority to decide and announce the implementation of measures to stabilize the price of the Prime Minister and the Minister of finance, price management Department (Ministry of Finance) is responsible for: a) coordinated with relevant agencies to timely recommendations to the Minister of Finance announced the decision and apply the measures the average fine reviews under the authority or the Minister of Finance reported the Prime Minister and announced the decision to apply measures to stabilize the price made in each region, sector or on nationwide.

b) advised the Minister of finance the Prime commodity portfolio adjustment, stabilization services price match the actual performance market and regulatory requirements to apply in each period.
c) coordinated with relevant agencies in implementation of control factors of forming prices for the items specified in paragraph 10 article 1 Decree No. 75/2008/ND-CP and specified in section V of this circular or advised the Minister of finance directed the specialized agencies under the Ministry or provincial financial Departments to control the elements formation of prices for the trading business in the local market.
d) timely reporting to the Minister of finance situation of implementation of price stabilization measures and reporting to the Minister of the Prime Minister's financial situation of implementation measures to stabilize prices.
4.2. For goods or services made in price stabilization Authority decided and announced to apply measures to stabilize the price of the Prime Minister, the Minister of finance or of the Chairman of the provincial people's Committee, the Department of finance is responsible for: a) coordinated with the Agency the relevant unit, in the timely petition a people's Committee Chairman granted the decision and announced the application of the price stabilization measures under the authority of local implementation.
b) coordinated with the authority, the relevant units in the implementation of the control factors of forming prices for items in the authority as prescribed in item 10, article 1 of Decree 75/2008/ND-CP, specified in section V 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 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.
c) presiding, in coordination with the authority, the relevant units: market manager, industrial and commercial, tax, customs, public security ... checked, inspected and processed promptly under the provisions of the current law with respect to the phenomenon of exclusivity, exclusive Union, competition law is not right about the price, taking advantage of the price of the operating policy of the State, taking advantage of the volatility of the market, the situation of disaster, disease to raise prices , pressed the prices unreasonable.
d) promptly reported the Ministry of finance, provincial people's Committee on the State of implementation of the measures to stabilize the price due to the Prime Minister, the Minister of finance and Chairman of the provincial people's Committee decided and announced on local application.
5. enterprises producing or trading when trading goods and services in the categories make price stabilization is responsible for implementing measures to stabilize the price due to the Prime Minister, the Minister of finance, Chairman of the provincial people's Committee decision under the provisions of Decree No. 75/2008/ND-CP and this circular.
When needed, at the request in writing of State administration authorities, enterprises, business report: the cost of production and price formation factors, the price, the sale price of goods and services in the catalog price stabilization, registration, paying the price.
II. The POWERS, RESPONSIBILITIES Of The Agency, In The UNIT, The EVALUATION METHODOLOGY, REVIEWS, DECIDED To PRICE 1. Powers, responsibilities of the agencies and units for the property, goods, services in the jurisdiction to decide the price of Government: 1.1. Method of determining the price of land, framing the soil type, the method of determining the framework for land rental, by the Ministry of water resources and environmental plans, the Government decided after the written comments of the ministries concerned and the provincial people's Committee.
1.2. The frame price or standard cost State-owned housing for sale or rent, lease, hire-purchase price frame social housing by Ministry of construction plans, the Government decided after the written comments of the ministries concerned, the provincial people's Committee and the written evaluation comments of the Ministry of finance.
1.3. principles and methods of determining the types of forests due to the Ministry of agriculture and rural development to build the Government issued, after the opinion of the Ministry concerned and the provincial people's Committee.
2. The powers, responsibilities of the agencies and units for the property, goods, services in the jurisdiction to decide the price of Prime: 2.1. The housing rental price framework the public service by the Ministry of construction plans, the Prime Minister decided after obtaining the opinion of the Ministry, the relevant sector and comments written evaluation of the Ministry of finance.
2.2. retail electricity rates due to the electricity regulatory Bureau plans reviews report Industry look to Industry the Prime Minister for approval after the comments by the Ministry concerned and the valuation opinion written by the Ministry of finance.
2.3. Service charges for regular mail in volume to 20 grams and by local telephone services business plans reviews report the Ministry of information and media to review the Prime Minister decided after due diligence opinions written by the Ministry of finance.
2.4. The price reported by people's people Newspaper Agency plans reviews, the Prime Minister decided, after the opinion of the relevant ministries and agencies and comments written evaluation of the Ministry of finance.
3. The powers, responsibilities of the agencies and units for the property, goods, services in the jurisdiction to decide the price of the Minister of Finance: 3.1. Sale price or price for the rental of the property of the State's infrastructure works serve national interests, public interests as prescribed by the law not through the auction form; follow the form of the choice of contractor is appointed, self made, particularly under the provisions of the law on tender because the unit is the competent agency property management interface, the option price to The valuation and property management proposal in writing to the Minister of finance decides.
3.2. the maximum purchase price, the minimum selling price for national reserve:-maximum purchase price, minimum price, cost of entry, cost of production for national reserve in the year of the plan under the provisions of the Ordinance to the national reserve by the national reserve was given regulatory authority in the management of the Ministry of Finance (price does not include national reserve Defense, security and weak muscles), national reserve plans reviews submit the appraisal price management Department Minister of finance decision.
-Maximum purchase price, the minimum selling price (does not include national reserve defense, security and weak muscles); cost type, cost of production for national reserve in the year of the plan under the provisions of the Ordinance of the national reserve by the ministries assigned management (including inventories of national defense, security and weak muscles) under the authority of the Ministry of finance price regulations, then the direct base national reserve management plans the Ministry the assigned sector Manager approval and have text send the appraisal price management Department Minister of finance decision.
3.3. public service product prices are State bodies have the authority to order, delivered the plan; goods production services by order of payment by the State budget, follow the form of the choice of contractor is appointed, self made under the provisions of the tender Law and not through the auction form (except for goods, services, production, sourcing the product ordered; public service, under the authority of the valuation of the ministries and of the provincial people's Committee under the provisions of the law) by unit of production, supply, service plans reviews the report approved by the sector Manager and have the text send the appraisal price management Department Minister of finance decision.
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; the prices of other services at airports, the airport in accordance with the law on aviation services unit by the establishment of the Vietnam aviation projects approved and have the text send the appraisal price management Department Minister of finance decision.
3.5. Framing of clean water for living due to Department of management reviews plans reviews, the Finance Minister decided after comments by the Ministry of construction, Ministry of agriculture and rural development, the provincial people's Committee.
3.6. The price of goods and services in the field of exclusive rights under the provisions of State law (except for the category specified in clause 4, article 1 of the Decree 74/2008/ND-CP) due to business plans reviews, management reviews and appraisal process of the Finance Minister decided after the written comments of the ministries concerned.
3.7. the reduced rates, Free postal services, telecommunications in case of emergency information by Ministry of information and communication, Department of management price evaluation, the Minister of finance decides.
3.8. the Department of management reviews coordinated with relevant agencies to examine the implementation of the decisions of the Minister of finance rates.
4. The powers, responsibilities of the agencies and units for the property, goods, services in the jurisdiction to decide the price of Minister of industry and trade: based on the retail prices of electricity due to the Prime Minister for approval, Industry specific power price guide for the consumer audience in the national power grid after the opinion of The Financial.

Minister of industry and Commerce approved for reading-generator; the frame of the wholesale price of electricity; the price of service connection, power transmission grid transmission, power distribution, moderation system, operating the electricity market transactions; the supporting services, electricity markets, electricity market participants; the retail price of electricity in rural, mountainous island.
5. The powers, responsibilities of the agencies and units for the property, goods, services in the jurisdiction to decide the price of Minister of information and communication: 5.1. Service charges for basic letter (regular mail) in the water has a mass of up to 20 grams and local telephone: the Minister of information and communication decided the specific price after the Prime Minister's approval rate.
5.2. the postal service rates; public telecommunications services; postal services reserved by the provision of services business plans reviews, the Minister of information and communication decided, after a unanimous opinion written by the Ministry of finance. 
5.3. Prices of telecommunication services constitute the business's market share had control; connection rates between telecom enterprises and some kind of postal service rates, other telecommunications under Prime Minister due to the provision of services business plans reviews the Minister of information and communication decided under the provisions of decision No. 39/2007/QD-TTg dated 21/2/2007 by the Prime Minister on the management of the postal service charges telecommunications, and circular No. 01/2007/TT-BTTTT on 13/12/2007 of the Ministry of information and communication guidelines regulating the management of postal service rates, Telecom.
6. The powers, responsibilities of the agencies and units for the property, goods, services in the jurisdiction to decide the price of the Minister of health: the maximum price for the drugs because of the State budget and health insurance payments made under the provisions of Decree No. 79/2006/ND-CP on 9/8/2006 detailing the Government's implementation of some articles of the law Pharmacy and circular No. 11/2007/TTLT-BYT-BTC-BCT on 31/8/2007 of the Ministry of health, the Ministry of finance and Industry Guide to implementing State management on prices of medicines for people.
7. The powers, responsibilities of the agencies and units for the property, goods, services in the jurisdiction to decide the price of construction Minister: based on the sale price or price bracket, prices for rented housing owned by the State for policy objects, rent to buy social housing public housing rental rates, service by the Government, the Prime Minister specified build guide provincial people's Committee decided to sale price, price rentals in local specific.
8. The powers, responsibilities of the agencies and units for the property, goods, services in the jurisdiction to decide the price of the Minister of agriculture and rural development: based on the principles and methods of determining the types of forests due to government regulations, the Minister of agriculture and rural development Chair , in cooperation with the Ministry of finance instructed the provincial people's Committee decides specific forest types.
9. The powers, responsibilities of the agencies and units for the property, goods, services in the jurisdiction to decide the price of Defense Minister: 9.1. The price of goods and services by the defense businesses of the Ministry of defence production, supply on demand, delivered the plan, specify the bid paid by State budget plans reviews, financial Bureau (Department of Defense) appraisal process the Minister of Defense decided to send the decision on the Finance Ministry to inspect and report as necessary.
9.2. every national reserve Price on defense in the plan under the provisions of the Ordinance to the national reserve by the unit of the Ministry of defense was given the task of national reserve management plans; Department of Finance (Ministry of Defense) evaluation and the Defense Minister decided after reunification in principle with the Ministry of finance, sent the decision on the Finance Ministry to inspect and report as necessary.
10. The powers, responsibilities of the agencies and units for the property, goods, services in the jurisdiction to decide the price of public safety Minister: 10.1. The price of goods and services to the political security, social order by the Ministry of public security in the business of producing, supplying, on demand, delivered the plan, specify the bid paid by State budget plans reviews, financial Service (Ministry of public security) evaluation process of the Minister of public safety decisions , posted on the Ministry of finance decision to test and report when necessary.
10.2. the price of the national reserve of political security, social order in the plan according to the regulations of the national reserve by the Ordinance of the Ministry of public security units were tasked national reserve management plans reviews, financial Service (Ministry of public security) evaluation process of the Minister of public security decided after reunification in principle with the Ministry of finance at the same time submit the decision of the Ministry of finance to report and check out when needed.
11. The powers, responsibilities of the agencies and units for the property, goods, services in the jurisdiction to decide the price of the Minister of the Interior: the purchase price, sales of weak national reserve in the year of the plan under the provisions of the Ordinance to the national reserve by the units of the Ministry of Interior was assigned national reserve management plans reviews the Minister The Interior Ministry decided after reunification in principle with the Ministry of finance, sent the decision on the Finance Ministry to inspect and report as necessary.
12. The powers, responsibilities of the agencies and units for the property, goods, services in the jurisdiction to decide the price of the Minister of natural resources and the environment: based on the method of determining the price of land and framing the soils due to government regulations, the Ministry of natural resources and the environment guide provincial people's Committee decides specific local land prices.
13. The powers, responsibilities of the agencies and units for national reserve jurisdiction to decide the price of other ministries: Minister for national reserve in the year of the plan under the provisions of the Ordinance of the national reserves, based on the authority under decentralization of management of the Government's national reserve the purchase price, based on the maximum, minimum selling price by the Minister of finance decision, the heads of the ministries of national reserve management regulations for specific prices to make buying, selling under the provisions of the law and send the decision on the Finance Ministry to inspect and report as necessary.
14. The powers, responsibilities of the agencies and units for the property, goods, services in the jurisdiction to decide the price of the provincial people's Committee: 14.1. The specialized agency or agencies to be assigned construction projects Guide reviews the provincial people's Committee decision after the opinion in writing of the relevant agency opinion and due diligence by financial institutions at the same level, including:-price public transport by bus in the municipality industrial zones by the State tender or order to provide passenger services;
-Prices of public transport by rail in the municipality;
-Quote of the Vietnam Communist Party the central cities, when the State's decision on the funding from the State budget;
-Sale price or prices for rented housing owned by the State; sale price or prices for rented housing owned by the State for resettlement objects; Policy object; priced to sell or lease State-owned housing to do business or Office; prices for rent, rent to buy social housing; the price for the rental in the public service;
-Electricity retail price of living in rural areas, mountains, islands that the investment and operation of electricity with no economic efficiency;
-Clean water for living, for the purpose of use;
-The price of the product, public service is produced on demand, delivered the plan; the price of goods and services produced by order of the State in local budgets follow contractor selection method is specified, bids made under the provisions of the tender Law and not through the auction form.
-The level of subsidies, cost of shipping goods in the category are subsidies, without transportation spending from the State budget; The price or retail price frame the goods are price, shipping charges; Shipping rates, commodity supply essential services list are subsidies serve fellow mountainous, remote areas and Islands;
-Jungle, price for rent specific forest types.
14.2. the specialized agency or agencies to be assigned construction projects Guide reviews the provincial people's Committee decision:-the specific types of land Prices, price for rent of land, local water;
Instructions on the base here, the provincial people's Committee assigned to the competent agency specific guidelines, established, the assessment scheme, the price for each specific service, goods under the provisions of the law.
III. PRICE APPROACH PROFILE And CONTENT OPTION PRICE 1. Profile option price or price adjustment (hereafter referred to collectively as the variant record reviews) include the following: 1.1. The text of the proposal the competent agency pricing, price adjustment.
1.2. A Variant explanation (aggregate table to calculate the structure according to the price formation factors and presentation about the structure of that charge).
1.3. General comments text participation of relevant agencies (accompanied by a copy of the opinion of the Agency as a rule).
1.4. Writing evaluation methodology reviews of agencies evaluation function as specified. 
1.5. other relevant documents.
2. Contents explanation options price includes: 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. Base price or price adjustment (the legal text related).
2.3. A calculate the cost of goods and 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.
Suggested price comparison with the price of the goods and services of some countries in the region and in the domestic market (if any).
2.4. The impact of the new rates for the operation of the enterprises, 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. price approach record send key: follow the unified form in Appendix 2 attached to this circular.
IV. The CONSULTATIVE PROCEDURES And RECORDS REVIEWS 1. Price include: consultative profile 1.1. 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 the seller to send the competent authority consultative organizations.
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 consultative authority reviews clearly explain the following:-the situation of the production-consumption , type of goods or services;
-Analysis of the price proposal: consultative structure synthetic index + count price according to price formation factors, analyze pricing structure presentation (analysis, comparison with price formation structure before being required or recommended consultative reviews).
+ Analyze the impact of the new rates to the efficiency of production, business operation, financial workers in the life business and 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 consultative authority reviews explain the following:-tabulate aggregate structure of prices according to the price formation factors of commodities his service, produced by the new input price that the seller is expected to sell. Demonstration evaluation structure (analysis, compared with rates before are required or recommended consultative reviews).
-Analysis of the impact of the new rates to the efficiency of production, business operation, financial, the life of the workers in the enterprise, the purchase price of the product, the ability of consumer acceptance, compared with the price of the goods or services of the same kind on the market and the obligation for the State budget.
-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 two parties to buy and sell, send the competent authorities for the Organization of Consultative Council and at least 3 price posted for the partner to buy (or sell).
2. the consultative process and procedure reviews.
2.1. competent bodies Consultative Organization reviews performed under the provisions of paragraph 8, article 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 getting full consultative profile reviews under the provisions of clause 1, section IV, part B to this circular for about 5 days (working days), the Agency has the authority to decide price consultative organization specific time conduct consultative conference reviews , notice in writing to the parties to join the trade price said.
In the case of price consultative profile enterprises is not yet fully realized according to regulations, the Agency has the authority to organize consultative reviews have written asking the parties to join the merchant reviews done right.
b) bodies competent consultative organisations price presented the purpose, requirements, trade agreement content reviews; ask the buyer, the seller presents the documents, consultative approach to price at the same time listen to the opinions of the relevant authorities to join the trade price.
c) bodies competent consultative organisations reviews conclude and record (signed by the Agency hosted consultative price, represented the buyer, the seller), and the consultative results notification form consultative results announced the price to buy and sell sides.
d) consultative business reviews has the right to withdraw the record price to negotiate trade agreement 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) within the time limit of 15 days (working days) from the date of receiving the request consultative reviews of the Prime Minister and the ministries, ministerial agencies, heads of agencies in the Government, the people's Committee Chairman; recommended price of the consultative parties to buy or sell side, at the same time getting enough price consultative records as specified in clause 1 section IV part B to this circular, the Agency has the authority to organize consultative reviews.
b) 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.
c) decisions made by consultative price provisions of law to the buyer and the seller.
V. CONTROL Of PRICE FORMATION FACTORS 1. Controlling factors of formation of reviews made under the provisions of article 12, paragraph 10, article 1 of Decree 75/2008/ND-CP DATED. 2. The category of goods or services subject to the control of price formation factors include: 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 stabilize prices when there are unusual movements prescribed in clause 2, article 1 of Decree 75/2008/ND-CP and Appendix No. 1a attached to this circular.
2.3. Goods and services in the list must register the price specified in paragraph 1, paragraph 3, Article 22b Decree No. 75/2008/ND-CP; point 1.3, paragraph 1, item VI of Appendix 1b and attached to this circular.
2.4. The goods or services must control the elements form the reviews at the request of the Prime Minister or Chairman of the provincial people's Committee.
3. The handling of the breach in the field reviews follow the current provisions of the law on sanctioning administrative violations in the field of price and the provisions of relevant laws.
VI. REGISTRATION Of COMMODITY PRICES, Service 1. The list of goods and services must register reviews: goods, services must register the price specified in Appendix No. 1b attached to this circular.
2. The business register: enterprise production price, trading goods, services in an must register as economic corporations, corporations, joint stock companies, limited companies have over 50% of the equity capital in State enterprises.
The base situation of fluctuating market prices at each particular moment, the Ministry of finance will announce the addition of the enterprise must perform the registration price.
3. The form, content and registration procedures 3.1 prices. Registration price is made in the form of sending registration documents form the unified regulating prices in annex No. 4 for the receiver to register the price as defined in paragraph 4 of section VI, part B to this circular.
-Subscribe price first made when producers, business began to register with the agency receiving the registration record reviews under the provisions of this circular.
-Registration price are made when producers, business requirements must be registered by the competent authority.
3.2. content of records registration price includes:-the registration price is the price due to the manufacturing business, business decisions by: principles and methods of government regulation; Pricing regulation by the Minister of Finance issued specific instructions and the relevant ministries; consistent with the standards, specifications, quality of goods and services.
-The estimated time the price effect.
Presentation-structure of prices price formation factors (attached text registration price).
3.3. registration procedure:-manufacturing and trading enterprises the goods, the service must register the price according to the categories specified in Annex 1b of this circular, establishment registration reviews sent bodies receiving registration documents.
-Application reviews established three sets to send the financial authorities, the professional sector and stored in the unit.
-Receiving agencies registered record reviews are responsible for checking, sealing to and stating the date receipt of the administrative formalities.
-When the Agency receives paperwork reviews findings by registered enterprises have no logical elements must have submitted the required business text analysis clearly unreasonable factors and business registration requirements.

-In the time up to seven days (according to the working day and calculated from the date on the seal to the receiving Agency's records) if there is no required registration price from the receiver application reviews, production enterprises, the business held for sale of goods, the registered services (for commodities prone speculative phenomena every stalker, entitled the price difference will be writing rules for each specific case).
4. Receiver 4.1 price registration documents. The Ministry of Finance (Department of management) of receiving the registration record commodity prices, the service stipulated in Annex 1b to this circular (except the list in point 20 Annex 1b) of the enterprise in the scope of Government, the Prime Minister, the ministries manage prescribed in clause 2, section VI, part B to this circular.
4.2. The specialized management departments receiving the registration record commodity prices, the service stipulated in Annex 1b to this circular (except the list in point 20 Annex 1b) of the business within The industry, management of the provisions in paragraph 2 of section VI, part B to this circular.
4.3. The Department of finance, the Department of management specialist sector receiving the registration record commodity prices, the service stipulated in Annex 1b of this circular for enterprises producing or trading in the management level prescribed in clause 2, section VI, part B to this circular.
5. Powers and responsibilities of the institutions and individuals: 5.1. For the receiver to register the price: the agency receiving the registration dossier reviews are responsible to review the registration record price in the time limit must not exceed 7 working days.
-Reception of registration by registered enterprises; check the reasonableness, of records; reviewing the content subscription price; allowed to ask enterprises to stop the sale according to the registration price when discovered by the business register contains the invalid elements and require businesses to register again.
-Make security work for the record by the registered business reviews, security a presentation structure formed price, the price of new registration rate period of the business is not yet in force; only use registered business rates serve the objective of price stabilization, control the implementation of the financial obligation by law when necessary.
5.2. for registered business reviews:-before the decision of the selling price of goods, services, businesses have the responsibility to register the price must perform registration with the competent agency prices.
-Business register commodity price, submission service registration price for the receiver to register the price specified in points 4.1 and 4.2, paragraph 4 of section VI, part B to this circular follow instructions in annex No 4 attached to this circular. Profile register price was established as 3 (1 unit, 1 the agency sent registered receipt price of the Finance Ministry, a Ministry management).
-Business register commodity price, submission service registration price for the receiver to register the price specified in point 4.3, paragraph 4 of section VI, part B to this circular follow instructions in annex No 4 attached to this circular. Profile register price was established as 3 (1 unit, 1, 1 Department of finance sent sent management facilitator).
-Registered business reviews to be responsible before the law on the registration price.
-Publicize information about price; listed sale price have registered in the system, perform the right listing price, at the same time the executive measures to stabilize the prices in accordance with the law when the market fluctuates.
VII. DECLARATION Of GOODS, PRICE Of SERVICE 1. The list of goods and services is paying 1.1. The list of goods and services must declare the price includes merchandise, services according to Appendix No. 1 c attached to this circular (exclusion of property, goods, services state the valuation rules in clause 4, article 1 of Decree 75/2008/ND-CP; the list of goods and services specified in clause 1 section VI, part B, to this circular).
1.2. the actual situation at the base of the local people's Committee issued the regulations listing the goods, service to declare the price according to the geographical localities for the match (in addition to the categories specified in Appendix 1 c).
2. enterprises are paying all enterprises producing goods or services according to the list specified in point 1.1, paragraph 1 of section VII of this circular are to declare the price.
3. The form, content and price declaration procedure 3.1. Process reviews are conducted in the form of manufacturing and trading business posted text declaration rates for receiving paying agencies (including paying the first time, declared again the price).
3.2. paying the profile content:-the price declared as the price for customers by manufacturing and trading business rules consistent with specifications, standards, quality of goods, services (or price that business has an agreement with customer).
-Price declaration or decision reviews.
3.3. procedure for paying:-establishment businesses paying the sending receiver records declaration specified in this circular as are decided change.
-First price declaration made when the manufacturing business, start paying the business with the receiving agency paying the profile according to the provisions of this circular.
-Enumerate back reviews are made when producers, business adjust to increase or decrease the price compared with the price of the times before the Declaration and the adjacent.
4. Receiver 3.1 price statements. The Ministry of Finance (Department of management) of receiving resumes paying the State enterprise's production, sales of goods, services (ministries) to manage specified in point 1.1, paragraph 1, section VII, part B to this circular.
3.2. The ministries receive resumes paying the State enterprise's production, commodity trading, service management industry, the Ministry specified in point 1.1, paragraph 1, section VII, segment B to this circular.
3.2. Financial Facility to receive resumes paying State enterprises producing or trading goods, services in provincial management agencies specified in point 1.2 paragraph 1 item VII part B to this circular.
5. Powers and responsibilities of the Organization, the individual 5.1. The Agency received for paying the profile: a) When paying the record received, proceed to check the reasonableness, of records, not make approval of the price of goods and services provided by the business Declaration; just record the date, month, year and stamp text received to declare records according to administrative procedures.
b) only use the price declaration by enterprises serving the objective of price stabilization when market values are abnormal fluctuations and control the implementation of the financial obligations as stipulated by law.
5.2. for paying business: a) business must declare responsibly paying the price for the sale of goods and services by category specified in Appendix No. 1 c and guide in Appendix 5 of this circular enclosed with the receiver paying records.
b) resumes paying the goods or services specified in point 1.1, paragraph 1, section VII, part B to this circular are established as 4:1 the Save in paying the business, 1 sent ministries manage, 1 sent the price management Department (Ministry of Finance), 1 the send Department of finance.
Record commodity prices, Declaration of service specified in point 1.2 paragraph 1 item VII part B, this circular was formed into 3 sets: 1 the Save in paying the business, 1, 1 Department of finance sent the Department of industry and Commerce submitted. the provincial Department of finance is responsible for the synthesis and monthly situation report to declare the price of the goods local service, on the price management Department (Ministry of Finance).
c) paying the business make selling goods, services to declare publicly information about the price and to be responsible before the law for the correctness of the prices was declared.
C. IMPLEMENTATION 1. This circular has the effect after 15 days from the Post Gazette. Abolish circular No. 15/2004/TT-BTC on 9/3/2004 of the Ministry of Finance shall guide the implementation of Decree No. 170/2003/ND-CP on December 25, 2003 detailing the Government's implementation of some articles of the Ordinance and the regulations previously contrary to this circular.
2. During make if difficult obstacles suggest that the agencies, organizations, personal reflections on the Finance Ministry to study the resolution./.