CIRCULAR

PRESCRIBING TAP WATER PRICE RANGE, PRICING PRINCIPLES AND METHODS

Pursuant to the Law on Prices No. 11/2012/QH13 dated June 20, 2012;

Pursuant to the Government's Decree No. 177/2013/ND-CP dated November 14, 2013, elaborating and providing guidance on the implementation of a number of articles of the Law on Pricing; the Government's Decree No. 149/2016/ND-CP dated November 11, 2016 on amendments and supplements to the Government's Decree No. 177/2013/ND-CP dated November 14, 2013, elaborating and providing guidance on the implementation of a number of articles of the Law on Pricing;

Pursuant to the Government’s Decree No. 117/2007/ND-CP dated July 11, 2007 on production, supply and consumption of tap water; the Government’s Decree No. 124/2011/ND-CP dated December 28, 2011, amending and supplementing several Articles of the Government’s Decree No. 117/2007/ND-CP dated July 11, 2007 on production, supply and consumption of tap water;

Pursuant to the Government's Decree No. 87/2017/ND-CP dated July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Upon the request of the Director of the Price Management Authority,

The Minister of Finance herein issues the Circular setting out regulations on the tap water price range, pricing principles and methods.

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GENERAL PROVISIONS

Article 1. Scope and subjects of regulation

1. This Circular provides for the tap water price range; principles and methods for calculation of prices of tap water (including tap water used for domestic and other purposes).

2. This Circular applies to authorities, entities and persons assigned to review, submit the tap water price plans, and/or make decisions on tap water prices as per law; tap water suppliers and consumers.

Suppliers of tap water for non-domestic use (e.g., not for drinking, cooking or personal hygiene use) are encouraged to apply tap water pricing principles and methods referred to herein.

Article 2. Tap water pricing principles

1. Tap water prices should be calculated accurately and fully take into account all reasonable and legitimate production cost factors arising in the process of abstraction, production, distribution and consumption, and in a profitable manner; should vary according to water quality, economic - technical norms, tap water supply and demand relationship, natural conditions, local and regional socio-economic development conditions, income of local people likely to change over time; should balance lawful rights and interests of tap water suppliers with those of water consumers; should allow for consumers’ economical use of water; should encourage water suppliers to improve their consumer service quality, reduce costs, reduce loss and wastage of tap water, and meet customer needs; should help attract investments in the production and distribution of tap water.

2. The average retail prices of tap water decided by the People's Committees of provinces or centrally-affiliated city (hereinafter referred to as provincial People's Committees) must be aligned with the tap water price range specified in Article 3 herein. At peculiar areas (e.g., saltwater flooded areas, coasts zones, those areas facing difficulty in water production), in case where, due to the high costs incurred from production, trading and supply of tap water in these areas, the average retail prices of water suppliers whose tap water price plans are reviewed by Departments of Finance are higher than the maximum prices in the price range shown in Article 3 of this Circular, the provincial People's Committees shall, based on the actual situation, demand for tap water and local people's income, decide the tap water selling prices accordingly.

Article 3. Tap water price range

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No.

Classification

Minimum price (VND/m³)

Maximum price (VND/m³)

1

Special, grade-1 cities

3,500

18,000

2

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3,000

15,000

3

Rural areas

2,000

11,000

2. The aforesaid price range is inclusive of the value-added tax and is applied to the average tap water selling prices decided by provincial People's Committees.

Article 4. Tap water price adjustments

Annually, tap water suppliers shall actively assess the implementation of tap water price plans and review tap water prices in the subsequent year. If there is any fluctuation in production and trading cost factors that results in any increase or decrease in the subsequent-year tap water prices, tap water suppliers shall prepare the tap water price plan dossier for submission to Departments of Finance in order for them to review them before being presented to provincial People’s Committees to seek their decision on approval of appropriate adjustments. After completing the evaluation process, if a tap water supplier expects that the production cost per 01 m³ of tap water in the coming year would be increased to the one it can financially balance out, it shall submit a written request for the stabilization of tap water price to the Department of Finance that then reports on such request to the provincial People’s Committee (for its information only).

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SPECIFIC PROVISIONS

Article 5. Method for calculation of total production and trading cost of tap water

1. The estimated total production and trading cost specified in a tap water price plan is calculated on a pro rata basis, according to the planned total production of commercial tap water per annum at a water supplier and the following formula:

C_T = C_Vt + C_Nc + C_Sxc + C_Ql + C_Bh + C_Tc + C_At

Where:

C_T: Total production and trading cost of tap water (VND);

C_Vt: Direct material costs (VND);

C_Nc: Direct labor costs (VND);

C_Sxc: General production costs (VND);

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C_Bh: Selling costs (VND);

C_Tc: Financial costs (VND);

C_At: Water supply safety costs (VND);

a) Direct material costs are inclusive of raw materials, fuels, other input materials, engine power, tools and accessories used for directly producing tap water, such as treated water, raw water (applicable to enterprises in need of treated water and/or raw water), electricity, chemicals, other input materials, tools or instruments used for water treatment purposes. Direct material costs are calculated by the product (x) of total amount of input materials consumed and their respective unit prices plus (+) costs of direct input materials purchased (if any), where:

- The amount of each input material consumed for production of tap water follows regulations and standards for economic - technical norms for production of tap water.

- The unit price is the purchase price of each input material shown in the invoice or price offer (quotation) that is commensurate with the market price thereof existing at the time of formulation of the tap water price plan. If an input material is listed as the one subject to the state price regulation or control, the cost thereof is the purchase price regulated by the State or the price that an enterprise registers with the state regulatory authority at the time of formulation of the tap water price plan.

- Costs of direct input materials refer to fair and legitimate expenses paid for carrying input materials to storage facilities of a water supplier (if any).

b) Direct labour costs are expenses that a water supplier has to pay to factory workers or workers directly involved in tap water production activities, including wages, salaries, payroll expenses and other expenses (if any) as per applicable law of the State:

- Labour wages and salaries vary among water suppliers according to amounts of wages, salaries, fringe benefits and other complementary benefits actually paid to factory/direct workers under the provisions of the Labor Code and relevant legal normative documents.

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- Regarding water supply facilities that the State authorizes cooperatives, residential communities or individuals to run or operate, or water supply facilities that cooperatives, residential communities or individuals invest in at their own expense for the purpose of commercial use of tap water, direct labor costs incurred from these facilities are determined on the basis of the agreements reached in the General Meetings of cooperative members, or the agreements between residential communities using water and water suppliers, provided that these costs are aligned with amounts of wages or salaries paid to workers performing production and business activities managed and controlled by local cooperatives, residential communities and individuals, and conform to State law in force.

c) General production costs are expenses paid for general production and business activities, in addition to direct material costs and direct labor costs incurred at water suppliers, such as depreciation and repair of fixed assets, materials, tools and instruments intended for workshops, testing, trial and experimentation activities in line with tap water standards, outsourced services, labor costs paid to workshop staff and other monetary expenses as prescribed in current legislation of the State pertaining to tap water production and trading activities.

- Costs of testing, trial and experimentation of the quality of tap water are determined on the basis of the frequency of testing, trial or experimentation decided by competent state agencies.

- Fixed asset depreciation expenses conform to the Ministry of Finance's regulations on management, use, and depreciation of fixed assets and other relevant legal normative documents. If a project licensed to supply tap water by a competent state authority has not yet finalized total investment costs, fixed asset depreciation expenses included in the tap water price plan shall not exceed those specified in the approved and adjusted cost estimate as part of total tap water production and trading cost of the following pricing period (if there is any difference).

- Material costs and labor costs included in general production costs shall be subject to the regulations laid down in point a and b of this clause.

d) Administrative costs are general or overhead expenses of an enterprise such as office supplies, labor tools, depreciation, repair of fixed assets used for business management, taxes, fees and charges, provision for doubtful debts, outsourced services, labor costs and other monetary expenses such as receptionists, transactions, scientific researches, technological innovation researches, initiatives, innovation, education, training, health care for staff members, expenses for female employees and other administrative expenses in accordance with the State’s legislation currently in force.

Material, labor and depreciation expenses included in general and administrative costs shall be subject to the regulations laid down in point a, b and c of this clause.

dd) Selling costs are expenses incurred in the process of selling products, goods and providing services such as investment in synchronous infrastructure stretching from water meters and other ancillary equipment in the water supply network of water suppliers to connection points with water consumers, unless otherwise agreed upon by the parties; advertising, outsourced services, connection maintenance, provisions for obsolete inventories, labor and other expenses in accordance with the State’s legislation currently in force.

The number of water meters expected to increase in the pricing period is determined by the average number of consumers actually increased in three years immediately preceding the year of formulation of the tap water price plan. With respect to a water supply project recently put into operation, the number of water meters installed at connection points in the pricing period is determined on the basis of the number of water supply service contracts already in effect and the number of consumers expected to increase in proportion to the increased average number of connections of water suppliers in the same area (i.e. a city or a rural area; or the average number of connections at multiple areas if the water supplier operates in both cities and rural areas) according to the latest approved tap water price plan.

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Material, labor and fixed asset depreciation expenses included in selling costs shall be subject to the regulations laid down in point a, b and c of this clause.

e) Financial costs are expenses paid for interest on loans or losses incurred due to exchange rate differences (if any) that are directly associated with tap water production and business activities, and are determined on the basis of the loan repayment plan. The amount of interest cost on construction loans calculated as part of the tap water price plan must correspond to the actual loan amount and not exceed 65% of total investment cost approved by the competent regulatory authority.

g) Water supply safety costs are expenses paid for activities aimed at mitigating, eliminating and preventing any risk likely to threaten the safety of supply of water from source water at all stages of water abstraction, treatment, storage and distribution to consumers.

Material, labor and fixed asset depreciation expenses (if any) included in water supply safety costs shall be subject to the regulations laid down in point a, b and c of this clause. Costs and expenses on which limits have not yet been set shall be calculated as the average of the realized costs incurred in 03 years immediately preceding the year of formulation of the tap water price plan.

2. Principles for determination of the aggregate cost

a) The aggregate cost of production and trading of tap water is determined on the basis of fair and legitimate expenses and conforms to economic - technical norms that the Ministry of Construction, the Ministry of Agriculture and Rural Development, and provincial People’s Committees, issues and enforces under their respective authority (applicable to costs or expenses on which limits are already set).

b) Fair and legitimate cost factors which are cost factors related to tap water production and trading activities must be qualified as deductible expenses used as a basis to calculate taxable income in accordance with corporate income tax law; must assure production and business efficiency; and must be exclusive of expenditures guaranteed by the state budget. Expenses unrelated to tap water production and trading activities shall not be included in the aggregate cost.

c) General or overhead costs and expenses incurred from various business lines of a water supplier shall be divided in proportion to the average of sales or revenues generated in 03 years immediately preceding the year of formulation of the tap water price plan. A newly-run water supplier that does not have previous-year sales or revenue data shall divide general or overhead costs and expenses paid for its various business activities according to the planned sales or revenue ratio.

d) If unlimited costs and expenses that are already taken into account when calculating the tap water price specified in the tap water price plan as a basis to set the current tap water price are not increased; or the realized value thereof is lower than expected, during the period when the planned price is in effect, deductions from the aggregate cost of tap water production and trading shall be granted in the subsequent pricing period.

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1. The volume of commercial water used as a basis for calculation of the unit production cost (production cost per 01 m³) of tap water (SL_Tp) is calculated according to the following formula:

SL_Tp = SL_Sx - SL_Hh

Where:

SL_Tp: Volume of commercial water (m³/year);

SL_Sx: Volume of treated/finished water (m³/year);

SL_Hh: Wastage (Wasted or lost volume of water) (m³/year).

2. The volume of treated/finished water is determined on the basis of the annual water production plan of each water supplier and is pro rata according to an increase in the actual average of production volumes of commercial water in three years promptly preceding the year in which the tap water price plan is formulated.

a) The volume of water treated or produced by a water supply project newly put into operation is determined on the basis of the number of water supply service contracts already in effect and the number of consumers expected to increase in proportion to the increased average number of connections of water suppliers in the same area (i.e. a city or rural area, or the average number of connections at multiple areas if the water supplier operates in both cities and rural areas) according to the latest approved tap water price plan.

b) The volume of water treated or produced by a concentrated water supply facility run and operated by a cooperative, residential community or individual is the production output of water per annum of each facility, based on the agreements on tap water demands between the water supplier and water consumers.

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a) The maximum wastage rate of tap water used as a basis for calculation of the volume of commercial water in the tap water price plan shall be 20%. Water suppliers shall monitor the actual wastage rate and take strict control of it with a view to gradually reducing the maximum wastage rate of tap water used as a basis for calculation of the volume of commercial water in the tap water price plan to 15% by 2025; in certain special cases, shall act according to the Prime Minister's decision.

b) The tap water wastage rates approved by provincial People’s Committees in the tap water price plans may vary according to actual conditions concerning local technical infrastructure, and shall not exceed the maximum percentage limit specified in point a of this clause. If a water supplier’s actual wastage rate and wastage rate approved according to the tap water price plan by 2025 are less than 15%, it may keep on stably using the approved wastage rate in 03 years later.

Article 7. Method of calculating the production cost per 1 m³ of tap water (unit production cost)

The unit production cost is calculated according to the following formula:

Where:

GT: Total costs paid for production of 1 m³ of tap water (VND/m³);

C_T: Total production and trading cost of tap water (VND), calculated under the provisions of Article 5 herein;

DT_Gt: Revenue used as a basis for calculation of deductions for the production cost stated in the tap water price plan (if any) is defined as gains or proceeds which are other than those generated from sale of tap water, related to tap water production and trading activities, and determined according to contracts (remaining valid in the price application year) (VND);

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Article 8. Profit limits per 01m³ of commercial water

1. The maximum profit included in the tap water price plans of water suppliers that supply water in either a city or a rural area is 1,300 VND/m³. The maximum profit included in the tap water price plans of water suppliers that supply water in both a city and rural area is 1,500 VND/m³. The minimum profit included in the tap water price plans of water suppliers is 360 VND/m³.

2. Maximum/minimum limits on profit specified in clause 1 of this Article are applied to all stages of production and retail distribution of tap water. In case where there is any wholesale transaction of tap water, the profits earned in various stages shall be balanced out and evaluated by Departments of Finance, and decided by provincial People’s Committees, and subject to the requirement whereunder the summation of the limited profit specified in the sets of application documents for approval of the tap water wholesale price plan and that of the tap water retail price plan does not fall outside of the profit bracket stated in clause 1 of this Article.

Article 9. Method of calculating the tap water price

1. Retail prices

a) Tap water retail price (exclusive of VAT) that varies according to consumer groups and tiers are calculated according to the following formula:

G_Bli = G_Blbq x H_i

Where:

- G_Bli: Retail price specific to customer groups (VND/m³).

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G_Blbq = GT + P

Where:

GT: Cost paid for production of 01 m³ of tap water (VND/m³) calculated under the provisions of Article 7 herein;

P: Limited profit per 01 m³ of tap water (VND/m³) calculated under the provisions of Article 8 herein.

- H_i: Coefficient used as a basis for calculation of the maximum price compared to the average tap water retail price; the coefficient used for varying tap water prices according to consumer groups. Below is the H_i data table:

No.

Consumer groups using tap water for domestic purposes

Minimum tap water consumption/month

Coefficient used as a basis for calculating the maximum price compared to the average price (H_i)

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Code

Group 1

Residential households

- <10

SH1

0.8

- >10 – 20

SH2

1.0

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SH3

1.5

- >30

SH4

2.5

Group 2

Administrative agencies; public non-business units; schools, hospitals, (public and private) medical establishments; for public (not-for-profit) purposes.

Varying according to current conditions

HCSN

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Group 3

Material production organizations and individuals

Varying according to current conditions

SX

1.5

Group 4

Organizations and individuals trading goods or providing services

Varying according to current conditions

KD

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Average tap water retail price

1.0

Pricing coefficients specific to tiers or customer groups shall be subject to approval granted by provincial People's Committees in the tap water price plans in conformity with the tap water pricing principles prescribed in Article 2 herein, and consumption ratios between tiers or consumer groups.

b) Tap water retail prices shall vary among consumer groups, including residential households billed at the tiered rates in the way that those billed for the lower consumption volume of tap water are charged at the lower price and vice versa. Whereas the flat retail rates are applied to other consumer groups, each of them shall be charged at different price levels. In certain particular circumstances, the pricing rules are as follows:

- The lump-sum billing rate shall be charged for 4m³ of tap water consumed each month by a person living in residential households where meters used for measuring their water consumption are not in place; rural areas or residential households consuming water contained in the common water tanks placed at concentrated locations (not through water management and distribution agencies); for 16m³ of tap water consumed each month (as shown at the SH2 row above) by a residential household living in localities where the former is unworkable.

- If the landlord is the buyer registering to buy tap water from a water supplier for the tenants who are students or workers renting the house for residential purposes, the number of tenants which is equal to or less than 4 persons shall be registered as a household for calculation of the tap water price per household according to the tiered pricing method applied to tap water consumers.

- In localities where the supply exceeds the demand, actions such as the decrease in the number of tiers; the increase in the volume level at each tier; or the flat rate charged for consumption of tap water at all tiers, may be taken with the aim of encouraging consumers to use tap water; enabling water suppliers to maintain, develop their business and improve their productivity.

- In localities where the prescribed coefficient used for averaging the tap water price is not satisfactory, that coefficient may be adjusted to exceed the maximum coefficient shown at SH1 row to ensure that the coefficient used for averaging the tap water retail price equals 1.

- In case where a water supplier supplies water from a source of water to a consumer for multiple uses, the price of tap water for non-domestic purposes (not for meal, drinking or personal hygiene purposes) which is the same as the price of tap water used for domestic purposes shall be applied to that consumer.

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a) Tap water wholesale price (exclusive of VAT) is calculated according to the following formula:

G_Bb = GT + P

Where:

G_Bb: Tap water wholesale price (VND/m³).

P: Limited profit generated per 01 m³ of tap water (VND/m³), calculated as per Article 8 herein.

GT: Cost paid for production of 01 m³ of tap water (VND/m3), calculated as per Article 7 herein.

b) A tap water wholesale price applied to a consumer is not greater than the average tap water price approved by the provincial People’s Committee to be applied to that consumer.

c) In case where a water supplier formulates the tap water price plan whereunder wholesale price levels vary among consumers, the weighted average of tap water wholesale prices that it applies to its consumers must be equal to the wholesale price stipulated in point a of this clause. In the year when the wholesale price is in effect, if there is a wholesale consumer, during the period pending the decision on tap water wholesale prices applied to new consumers to be issued by a provincial People's Committee, the wholesale price applied to that consumer shall be the same as the tap water wholesale price calculated as per point a of this clause that the provincial People's Committee approves in the latest tap water price plan.

3. Provincial People’s Committees shall adopt their own policies or mechanisms to reconcile tap water prices that water suppliers supplying tap water in both cities and rural areas apply to ensure tap water prices to be applied among areas must exist in harmony.

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1. The realized unit production cost is calculated according to the following formula:

Where:

GT_Th: Realized cost paid for production of 01 m³ of tap water (VND/m³);

C_Tth: Total production and trading cost of tap water (VND);

DT_Gt: Revenue used as a basis for calculation of deductions for the production cost is defined as gains or proceeds which are other than those generated from sale of tap water, related to tap water production and trading activities (VND);

SL_Tpth: Volume of commercial water (m³);

2. The realized unit production cost in a water supplier is determined on the basis of the aggregation of fair and legitimate costs of tap water production and trading that are incurred in reality; the recognized volume of commercial water produced in a year; and revenues used as a basis for calculation of deductions for the production cost. Fair and legitimate costs used as a basis for calculation of the realized unit production cost must qualify as deductible expenses used as a basis for calculation of taxable income in accordance with corporate income tax law; must assure production and business efficiency; and must be exclusive of expenditures guaranteed by the state budget. Revenues used as a basis for calculation of deductions for the production cost embrace gains or proceeds earned from financial activities and others generated from production and trading of tap water in reality (if any).

3. The realized production cost which is one of the bases to consider cost factors when formulating the tap water price plan must be fair and legitimate. When submitting the request dossier for the Ministry of Finance’s pre-approval review of the tap water price plan, water suppliers must provide at least detailed report data on the realized production cost of the year N-2 and details about the realized production costs till the date of formulation of the tap water price plan of the year N-1 as a basis for review of the tap water price plan of the year N (the year in which the price is in effect), except when newly-established water suppliers do not have data on realized production costs and other expenses.

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IMPLEMENTATION

Article 11. Implementation responsibilities

1. Based on the current state of tap water production and consumption; changes in the cost factors of tap water production and trading and recommendations of local authorities and water suppliers over periods of time, the Ministry of Finance shall study and modify the tap water price range, tap water pricing principles and methods accordingly.

The Ministry of Finance shall mandate the Price Management Authority to assist the Minister of Finance in providing instructions about and taking charge of the implementation of this Circular; inspect the compliance with law on pricing, the implementation of legislative regulations on the formulation, review and approval of tap water price plans, and the introduction of the tap water price schedules in localities.

2. Provincial People’s Committees shall assume the following responsibilities:

a) Based on their assigned duties, functions and delegated powers, implement this Circular.

b) Based on the tap water price range, pricing principles and methods specified in this Circular, local socio-economic development conditions, local people's incomes, and the reality of tap water production and business activities carried out by local water suppliers over periods of time, decide on wholesale and retail prices of tap water for domestic use; choose to decide on the roadmap for adjustment in the tap water prices for the period of up to 5 years; review and decide on subsidy policies on tap water prices according to their competence or submit them to the provincial People's Councils to seek their approval decisions to grant subsidies for tap water prices according to the ability to balance their local budget’s expenditures and receipts, the State Budget Law, and relevant instructional documents with a view to ensuring that local people, especially those who are poor households, households receiving social policies according to the criteria prescribed by the Prime Minister, and people living in underprivileged or extremely underprivileged areas, can have access to tap water.

3. Departments of Finance shall bear responsibility for providing provincial People's Committees with counsels and assistance in order for them to successfully carry out assigned tasks; undertaking cooperation with other departments and relevant local authorities in reviewing tap water price plans submitted by water suppliers; taking charge of and cooperating with other relevant departments, local authorities in inspecting and implementing decisions on tap water prices, and adjusting prices according to the local roadmaps; advising the provincial People's Committees about promptly responding to problems or issues that arise.

4. Water suppliers shall assume the following responsibilities:

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b) Prepare tap water price plans for submission to Departments of Finance for their review under the provisions of Article 4 herein. As for any adjustment in clean water prices according to the roadmaps approved by the provincial People's Committees, review the tap water production and trading costs and report on review results to the provincial People's Committees before the time of application of the prices stated in the roadmaps in compliance with the provisions of Article 4 herein.

5. Request dossiers for review and approval of clean water price plans, processes and time limits for review and assigning units to submit tap water price plans for review and approval of the provincial People's Committees shall be subject to the Government’s Decree No. 177/2013/ND-CP dated November 14, 2013, detailing and guiding the implementation of a number of articles of the Law on Pricing; the Government’s Decree No. 149/2016/ND-CP dated November 11, 2016, amending and supplementing a number of articles of the Government's Decree No. 177/2013/ND-CP dated November 14, 2013, detailing and guiding the implementation of a number of articles of the Law on Pricing; the Circular No. 56/2014/TT-BTC dated April 28, 2014 of the Ministry of Finance, guiding the implementation of the Decree No. 177/2013/ND-CP, detailing and guiding the implementation of a number of articles of the Law on Pricing; the Circular No. 233/2016/TT-BTC dated November 11, 2016 of the Ministry of Finance, amending and supplementing a number of articles of the Circular No. 56/2014/TT-BTC, guiding the implementation of the Government’s Decree No. 177/2013/ND-CP dated November 14, 2013, detailing and guiding the implementation of m a number of articles of the Law on Pricing; and documents stipulating replacement, amendment or supplementation (if any).

Article 12. Transition and entry into force

1. Tap water price plan dossier that has already been reviewed by Departments of Finance; the tap water price schedule that has come in use according to the provisions of the Joint Circular No. 75/2012/TTLT-BTC-BXD-BNNPTNT dated May 15, 2012 of the Ministry of Finance, the Ministry of Construction and the Ministry of Agriculture and Rural Development, providing guidance on the principles and methods of determination of and the authority to decide on the consumption prices of tap water in cities, industrial parks and rural areas, prior to the entry into force of this Circular, shall remain valid till the date of formulation of the tap water price plan dossier and issuance of the new tap water schedule.

2. This Circular shall enter into force as from August 5, 2021 as a replacement for the Circular No. 88/2012/TT-BTC dated May 28, 2012 of the Ministry of Finance, introducing the tap water price range, and the Joint Circular No. 75/2012/TTLT-BTC-BXD-BNNPTNT dated May 15, 2012 of the Ministry of Finance, the Ministry of Construction and the Ministry of Agriculture and Rural Development, guiding the principles and methods of determination of and authority to decide on the consumption prices of tap water in cities, industrial parks and rural areas.

In the course of implementation of this Circular, should there be any issue that arises, timely feedback on such issue should be sent to the Ministry of Finance (the Price Management Authority) to seek its appropriate solutions./.

PP. MINISTER
DEPUTY MINISTER




Ta Anh Tuan

Thông tư 44/2021/TT-BTC quy định về khung giá, nguyên tắc, phương pháp xác định giá nước sạch sinh hoạt do Bộ trưởng Bộ Tài chính ban hành