Collection of Fees for Water Supply Services According to Regulations on Sales Invoices for Goods and Services

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Circular 09/2020/TT-BTC stipulates the price framework for other irrigation products and services in accordance with Point b Clause 2 Article 35 of the Law on Irrigation and Point a Clause 1 Article 20 Decree 96/2018/ND-CP dated June 30, 2018 of the Government of Vietnam detailing the prices of irrigation products and services and supporting the use of public utility irrigation products and services.

When collecting fees for providing other irrigation products and services, units shall prepare and use invoices in accordance with the current regulations on sale invoices for goods and services. Revenue from providing other irrigation products and services, after fulfilling obligations to the state budget as prescribed by law, shall be retained by the unit in accordance with the law.

In addition, Circular 09 stipulates that the implementation of price framework adjustments and specific prices for other irrigation products and services shall comply with the provisions of Decree 96/2018/ND-CP dated June 30, 2018 of the Government of Vietnam detailing the prices of irrigation products and services and supporting the use of public utility irrigation products and services and other relevant legal provisions.

Based on the price framework for other irrigation products and services and based on the payment capacity of consumers, the Ministry of Agriculture and Rural Development shall decide on specific prices for other irrigation products and services within its management authority; the People's Committees of provinces and centrally-run cities shall decide on specific prices for other irrigation products and services within their management authority after being approved by the same-level People's Council. In cases where other irrigation products and services are subject to value-added tax, the Ministry of Agriculture and Rural Development, and the People's Committees of provinces and centrally-run cities shall decide on specific prices for other irrigation products and services including value-added tax in accordance with the current tax law.

The specific prices for other irrigation products and services decided by the Ministry of Agriculture and Rural Development, and the People's Committees of provinces and centrally-run cities must not be lower than the minimum price or higher than the maximum price in the price framework stipulated in Circular 09/2020/TT-BTC.

See more related regulations in Circular 09/2020/TT-BTC effective from April 3, 2020.

Thu Ba

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