Thông tư 28/2024/TT-BTC

CIRCULAR

ON PROCEDURES FOR INSPECTING COMPLIANCE WITH LAWS ON PRICES AND VALUATION

Pursuant to the Law on Prices dated June 19, 2023;

Pursuant to Government's Decree No. 14/2023/ND-CP dated April 20, 2023 on functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of Director of Price Management Department;

The Minister of Finance promulgates a Circular on procedures for inspecting compliance with laws on prices and valuation.

Article 1. Scope and regulated entities

1. Scope:

This Circular provides for procedures for inspecting compliance with laws on prices and valuation.

The goods specified in Clause 4, Article 3 of the Law on Prices, which have regulations on the procedures for inspecting compliance with specific regulations on prices and valuation, shall comply with those regulations.

2. Regulated entities:

a) Ministry of Finance, Ministries, ministerial-level agencies, provincial People's Committees;

b) Specialized agencies and affiliated units tasked with inspection of compliance with the law on prices and valuation (hereinafter referred to as assigned inspection agencies);

c) Organizations and individuals that are inspected entities of compliance with law on prices and valuation;

d) Organizations and individuals that are involved in inspection of compliance with law on prices and valuation.

Article 2. Formulation of, approval for, and promulgation of inspection plans

1. Specialized agencies and affiliated units assigned by the Ministry of Finance, ministries, ministerial-level agencies, and provincial-level People's Committees to inspect compliance with the law on prices and valuation shall formulate and submit inspection plans to the Ministry of Finance, ministries, ministerial-level agencies, and provincial People's Committees for approval and promulgation.

2. No later than December 31 of every year, based on the proposals of the assigned inspection agencies, the Ministry of Finance, ministries, ministerial-level agencies, and provincial People's Committees shall promulgate inspection plans.

3. The inspection plan adheres to the principles outlined in Clause 2, Article 68 of the Law on Prices.

4. The decision on issuance of inspection plan is made using the form specified in Appendix I issued herewith.

5. Promptly after an inspection plan is issued by the Ministry of Finance, ministry, ministerial-level agency, or provincial People's Committee, the assigned inspection agency shall notify each inspected entity of the plan in writing.

Article 3. Inspection decision

1. Based on the approved inspection plan or direction of the competent authority or when detecting violations or signs of violations, the assigned inspection agency shall submit the inspection decision to the Ministry of Finance, ministry, ministerial-level agency, or provincial People's Committee for signing.

2. The inspection decision is made using the form specified in Appendix II issued herewith.

Article 4. Composition of the inspection team

1. The inspection team leader is:

a) any leaders at the Department or equivalent level of Ministries or agencies; any leaders of local departments and agencies;

b) any leaders at the Division or equivalent level of the assigned inspection agency.

2. Inspection team members:  are public employees, inspectors; officers and non-commissioned officers in the People's Public Security; officers, professional soldiers, defense workers in the people's army.

3. Inspection team members (including the inspection team leader) have a bachelor’s degree or higher and have professional qualifications decided by the Ministry, ministerial-level agency, or provincial People's Committee or assigned inspection agency.

4. Any person falling into one of the following cases is not allowed to join the inspection team:

a) A person whose with capital contributions or shares are in an enterprise being the inspected entity, unless otherwise prescribed by law;

b) A person who has a spouse, biological father, biological mother, father-in-law, mother-in-law, child, sibling, or spouse’s sibling as the head, deputy head, human resources employee, accountant, cashier, or  storekeeper of the inspected entity;

c) A person who has been considered for disciplinary action or being prosecuted for criminal liability;

d) A person who has been disciplined or has incurred criminal penalty and has not yet completed their disciplinary term or had their record expunged;

dd) A person who does not meet other conditions to join the inspection team according to the provisions of law.

5. The assigned inspection agency (assigned by the Ministry of Finance, ministry, ministerial-level agency, or provincial People's Committee) shall request the agency that issued the inspection decision to consider:

a) Extending the inspection duration based on the proposal of the inspection team leader;

b) Replacing an inspection team member (or the inspection team leader) when an objective reason prevents them from continuing participation in the inspection team or another case as requested by the competent authority as per the law.

Article 5. Modifications of inspection plan

For circumstances necessitating modifications in the inspection plan, the assigned inspection agency shall request the Ministry of Finance, ministry, ministerial-level agency, or provincial People's Committee to consider approving the modification of the inspection plan. After the modification of the inspection plan is approved, the assigned inspection agency shall notify the inspected entity of the modification in writing.

Article 6. Powers and responsibilities of inspection team, inspection team leader, and inspection team members

1. The inspection team has the following powers and responsibilities:

a) Request the inspected entity to promptly provide adequate documents and information, schedule appropriate time and assign personnel to collaborate effectively with the inspection team;

b) Notify the inspected entity of the inspection of specific matters as outlined in the approved inspection plan;

c) Provide conclusions on the inspection matters in the inspection record based on documents and inspection results;

d) Prepare and sign the inspection record.

2. The inspection team leader has the following powers and responsibilities:

a) Implement the inspection decision according to this Circular; be held accountable to competent authorities for the operations of the inspection team; be held accountable for the conclusions of the inspection team;

b) Announce the inspection decision, notify any changes related to the inspection team; propose an extension of the inspection duration if necessary;

c) Request the inspected entity to provide information and documents related to inspection matters and ensure that information is not disclosed to organizations and individuals not related to the inspection;

d) Formulate inspection records and inspection result reports; sign inspection records and inspection result reports, and take responsibility for the accuracy, truthfulness and objectivity of those records and reports;

dd) Make administrative offense reports when detecting any administrative violations; impose administrative penalties within their authority, or refer these violation cases to competent authorities for imposing administrative penalties as per the law; in case the violation does not fall under the authority of the inspection team, the violation should be referred to the competent authority for other actions as per the law;

e) During the process of handling the inspection team's recommendations, the inspection team leader shall provide clarifications and supplementary documentation or evidence regarding any unresolved or unclear recommendations at the request of the competent authority;

g) Assign tasks to inspection team members.

3. Inspection team members have the following rights and responsibilities:

a) Perform inspection tasks as assigned by the inspection team leader; report the results of task performance to the inspection team leader and take responsibility for the accuracy and truthfulness of the report or proposal content; propose to the inspection team leader to take necessary measures to ensure effective and legal inspection activities;

b) Prepare inspection records and inspection result reports; make administrative offense reports when detecting administrative violations;

c) Reserve opinions in the inspection record in case these opinions differ from the conclusions of the inspection team leader;

d) Responsible for participating in the inspection team as planned.

Article 7. Rights and obligations of organizations and individuals being inspected entities

1. Inspected entities have the following rights:

a) Request clarifications of the contents in the inspection record; provide explanations in the inspection record;

b) Refuse to provide information and documents not related to the inspection matters, information that is state secret, unless otherwise prescribed by law;

c) Denounce illegal acts of the inspection team leader or inspection team members during the performance of inspection tasks;

d) Other rights as prescribed by law.

2. Inspected entities have the following obligations:

a) Comply with inspection decisions of competent regulatory agencies; assign a legal representative or authorized person and relevant officials to work with the inspection team;

b) Fully prepare and promptly provide reports, documents, and records as requested by the inspection team and other relevant records and documents as per the law; hand over and receive documents using the form specified in Appendix III to this Circular;

c) Take legal responsibility law for the accuracy and truthfulness of the information, reports, and documents provided;

d) Sign the inspection record after completing the inspection;

dd) Other obligations as prescribed by law.

Article 8. Conduct of inspection

1. The inspection team leader shall prepare an inspection plan and report the assigned inspection agency to notify the inspected entity of the inspection plan and the inspection decision in writing at least 05 days before the inspection decision is announced (except in cases of inspection under the direction of a competent authority or when detecting violations or signs of violations).  The notice must include the following basic contents:

a) Time and place of announcement of the inspection decision;

b) Meeting attendants;

c) Report content and list of reports, records, and documents for inspection;

d) Other contents (if any).

2. At the announcement session, the inspection team leader announces or authorizes the inspection team members in writing to announce the full contents of the inspection decision and clearly state the purpose, requirements, and inspection conduct plan, contents, working methods and records, documents, reports that the inspected entity must provide for the inspection team.

In case the inspected entity does not comply with the inspection team's request after being notified in writing by the inspection team leader, the inspection team leader shall make a record and report to the competent authority for further actions according to regulations.

3. The inspection team conducts the inspection on the basis of records, documents, and reports provided by the inspected entity at the request of the inspection team.

4. During the inspection process, the inspection team leader prepares a draft inspection record based on the inspection team members' reports.

The inspection record includes the characteristics and general situation of the inspected entity, inspection matters, conclusions, recommendations, and requirements of the inspection team and is made using the form specified in Appendix IV issued herewith. The inspection record must be made within the time limit specified in Clause 2, Article 69 of the Law on Prices.

The inspection record must contain opinions from the inspected entity. In case the inspected entity is absent or intentionally evades or refuses to sign the inspection record, a representative of the local authority where the inspection is conducted or a witness must sign and confirm the preparation of the inspection record and clearly state that the inspected entity did not sign the inspection record. In case there are no signatures of these people, a record will still be made and the reason will be clearly stated.

5. During the inspection process, when detecting that the inspected entity has committed an administrative violation in the field of prices and valuation, the inspection team leader or inspection team member will make a record of the administrative violation for further actions as per the law.

Article 9. Inspection result reports

1. The inspection team prepares an inspection result report and sends it to the assigned inspection agency, along with the inspection record and relevant documents to consolidate, report and keep records according to regulations.

2. The inspection result report shall be made using the form specified in Appendix V issued herewith and must clearly state the following:

a) Inspection matters and results;

b) Propose economic, administrative, and legal-related recommendations (if any) to the inspected entity.

3. Each proposed recommendation must clearly state the case, grounds, causes, responsibilities, action to be taken, time limit for implementation; request for competent authorities to monitor, urge and supervise the implementation of inspection conclusions, recommendations and decisions on post-inspection actions (if any); requests for amendments to mechanisms, policies, and legal documents (if any).

Article 10. Handling of inspection recommendations

1. No later than 30 days from the date of completion of the inspection, the inspection team shall report to the agency that issued the inspection decision for consideration, decision, and timely direction to specialized agencies to handle the inspection team's recommendations according to authority.

2. The inspected entity is responsible for implementing the inspection team's recommendations to promptly rectify violations (if any).

Article 11. Maintenance of documentation

1. Inspection documentation includes:

a) Decision on issuance of inspection plan; inspection decision; documentation provided by the inspection team and other relevant documents;

b) Documentary evidence of grounds for formulation of inspection conclusions at each inspected entity;

c) Inspection record, administrative violation record (if any), inspection result report.

2. Inspection documentation is kept and maintained as per the law.

Article 12. Implementation

1. The Ministry of Finance, ministries, ministerial-level agencies, and provincial People's Committees shall assign inspection agencies as outlined in Clause 2, Article 70 of the Law on Prices.

2. Ministries, ministerial-level agencies, and provincial People's Committees shall inspect compliance with the law on prices and valuation within their assigned fields as per the law on prices and related laws.

3. Inspection agencies (assigned by the Ministry of Finance, ministries, ministerial-level agencies, and provincial People's Committees) shall organize, direct, guide, inspect and urge inspection teams; resolve difficulties and problems, promptly handle recommendations according to authority; synthesize and report to the Ministry of Finance, ministries, ministerial-level agencies, and provincial People's Committees on inspection results of inspection teams and maintain inspection documentation as per the law.

4. Relevant agencies, units, organizations, and individuals shall implement recommendations on amendments to mechanisms, policies, legal documents under their fields of management (if any); request competent agencies and persons to consider taking further actions.

5. Inspected entities shall comply with requests, conclusions, recommendations, and decisions on post-inspection actions of competent persons.

6. Estimation and use of expenditures for inspection of compliance with price laws and valuation are carried out in accordance with the State Budget Law and guiding documents of the State Budget Law.

Article 13. Implementation provisions

1. This Circular comes into force as of July 1, 2024.

The inspection regulations in this Circular replace the inspection regulations in Article 4, Article 11, Article 12, Article 13, Article 14, Article 19 Chapter III, Circular No. 323/2016/TT-BTC dated November 16. December 2016 of the Minister of Finance and Article 1 of Circular No. 25/2019/TT-BTC dated April 22, 2019 of the Minister of Finance on amendments to Circular No. 323/2016/TT-BTC dated December 16, 2016 of the Minister of Finance.

2. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration./.