Circular 28/2024/TT-BTC guiding the procedures for inspecting compliance with the laws on pricing and appraisal from July 1, 2024
Circular 28/2024/TT-BTC guiding the process of inspecting the compliance with laws on pricing and price appraisal from July 1, 2024
On May 16, 2024, the Minister of Finance issued Circular 28/2024/TT-BTC stipulating the procedures for inspecting the compliance with laws on pricing and price appraisal.
In Article 8 of Circular 28/2024/TT-BTC guiding the inspection of compliance with laws on pricing and price appraisal from July 1, 2024, the following are stipulated:
- The head of the inspection team is responsible for organizing the inspection plan and reporting to the relevant specialized agency, and the subordinate unit assigned the task of inspection notifies in writing the inspection plan along with the Inspection Decision to the subject of inspection no later than 5 days before announcing the Inspection Decision (except in cases of inspection under orders from competent authorities or upon detection of violations or signs of violations). The notice must include the following basic contents:
+ Time and place of announcement of the Inspection Decision
+ Participants
+ Report content and the list of reports, files, and documents serving the inspection
+ Other contents (if any).
- During the announcement, the head of the inspection team announces or authorizes a team member in writing to announce all contents in the Inspection Decision and clearly states the purpose, requirements, inspection plan, content, working method, and the files, documents, and reports the subject of inspection must provide to the inspection team.
If the subject of inspection does not comply with the requirements of the inspection team after being notified in writing by the head of the inspection team, the head of the inspection team shall make a record and report to the competent authority for handling as prescribed.
- The inspection team conducts the inspection based on the files, documents, and reports provided by the subject of inspection as required by the inspection team.
- During the inspection, the head of the inspection team drafts the Inspection Record based on the reports of the team members.
The Inspection Record includes details about the general characteristics and situation of the subject of inspection, inspection content, conclusions, recommendations, and requirements of the inspection team, and is implemented according to the form stipulated in Appendix IV attached to this Circular. 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 include comments from the subject of inspection. If the subject of inspection is absent, deliberately avoids, or refuses to sign the Inspection Record, a representative of the local authority where the inspection is conducted or a witness must sign to confirm the preparation of the Inspection Record and note the fact that the subject of inspection did not sign the Inspection Record. In the absence of these signatures, the record is still made and the reason is noted.
- During the inspection, if the subject of inspection is found to have administrative violations in the field of pricing and price appraisal, the head of the inspection team or a team member makes an administrative violation record for handling according to the law.
Circular 28/2024/TT-BTC guiding the process of inspecting the compliance with laws on pricing and price appraisal from July 1, 2024?
Who are the members of the inspection team?
In Article 4 of Circular 28/2024/TT-BTC stipulating the composition of the inspection team, the members include the following subjects:
(1) The head of the inspection team:
- Leaders at the level of Department, Bureau, or equivalent belonging to Ministries, sectors; Leaders of Departments or equivalent local sectors.
- Leaders at the divisional level or equivalent of the specialized agency, subordinate unit assigned the task of inspection.
(2) Members of the inspection team: are officials and public employees, inspectors; officers and non-commissioned officers in the People's Public Security; officers, professional soldiers, and defense workers in the People's Army.
(3) Members of the inspection team (including the head of the inspection team) with a university degree or higher and a suitable professional qualification decided by the Ministry, ministerial-level agencies, or Provincial People's Committee or authorized to the specialized agency, subordinate unit to decide.
(4) Persons in any of the following cases are not allowed to participate in the inspection team:
- Persons with capital contributions to or shares in the enterprise being inspected, unless otherwise provided by law.
- Have a spouse, biological father, biological mother, father-in-law, mother-in-law, or child, biological siblings, or a sibling of the spouse who is the head, deputy head, or in charge of human resources, accounting, treasury, or warehouse of the inspected organization, unit.
- Persons under disciplinary review or criminal prosecution.
- Persons disciplined or criminally convicted for whom the disciplinary period or criminal record has not yet expired.
- Persons not meeting other conditions to participate in the inspection team as prescribed by law.
(5) The specialized agency or subordinate unit assigned by the Ministry of Finance, Ministries, ministerial-level agencies, or Provincial People's Committee the task of inspecting compliance with laws on pricing and price appraisal shall submit a document to the issuing authority for inspection decision consideration and decision:
- Extending the inspection period based on the proposal of the head of the inspection team;
- Changing members of the inspection team (including the head of the inspection team) in cases where it is objectively impossible to continue participating in the inspection team or in other cases as requested by competent authorities as prescribed by law.
Who does Circular 28/2024/TT-BTC apply to?
In Article 1 of Circular 28/2024/TT-BTC stipulating the subjects of application as follows:
- Ministry of Finance, Ministries, ministerial-level agencies, Provincial People's Committee
- Specialized agencies, subordinate units assigned the task of inspecting compliance with laws on pricing and price appraisal
- Organizations and individuals subject to the inspection of compliance with laws on pricing and price appraisal
- Organizations and individuals related to the inspection of compliance with laws on pricing and price appraisal.
Circular 28/2024/TT-BTC is effective from July 01, 2024.
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