Circular No. 01/2021/TT-BTC stipulates the level of collection, collection system, submission, management, and use of fees for the examination and issuance of business licenses for karaoke and nightclub services.

SOCIALIST REPUBLIC OF VIET NAM MINISTRY OF FINANCE

INDEPENDENCE - FREEDOM - HAPPINESS

No.: 01/2021/TT-BTC Hanoi, January 7, 2021

CIRCULAR

Regulations on the level of collection, collection regime, submission, management, and use of fees for reviewing and approving fire prevention and firefighting design
fees for examination to issue business licenses for karaoke and discotheque services

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges;

Pursuant to Decree No. 54/2019/ND-CP dated June 19, 2019 of the Government on operating karaoke and discotheque services;

Pursuant to Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration;

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

At the request of the Director of the Tax Policy Department;

The Minister of Finance promulgates this Circular stipulating the level of collection, collection regime, submission, management, and utilization of fees for examination to issue business licenses for karaoke and discotheque services.

Article 1. Scope of Regulation and Applicability

1. This Circular stipulates the level of collection, collection regime, submission, management, and utilization of fees for examination to issue business licenses for karaoke and discotheque services (licenses meeting the conditions for operating karaoke or discotheque services).

2. This Circular applies to:

1. Enterprises and individual households applying for business licenses meeting the conditions for operating karaoke or discotheque services.

2. State agencies with authority issue business licenses meeting the conditions for operating karaoke or discotheque services.

3. Other organizations and individuals related to the collection, submission, management, and utilization of fees for examination to issue business licenses meeting the conditions for operating karaoke or discotheque services.

Article 2. Persons Paying Fees

Enterprises and individual households when submitting applications to state management agencies with authority to issue business licenses meeting the conditions for operating karaoke or discotheque services must pay the fee as prescribed in this Circular.

Article 3. Fee Collection Organizations

Departments of Culture, Sports and Tourism; Departments of Culture and Sports or Departments of Culture, Information, Sports and Tourism of centrally governed cities or provincial-level departments authorized to issue business licenses meeting the conditions for operating karaoke or discotheque services according to the law shall collect fees as prescribed in this Circular.

Article 4. Fee Rates

The level of fees for examination to issue business licenses meeting the conditions for operating karaoke or discotheque services is stipulated as follows:

1. In centrally governed cities and cities directly under provinces:

1. Level of fees for examination to issue business licenses meeting the conditions for operating karaoke services:

• From 01 to 03 rooms: VND 4,000,000 per license.

• From 04 to 05 rooms: VND 6,000,000 per license.

• From 06 rooms onwards: VND 12,000,000 per license.

Level of fees for examination to adjust business licenses meeting the conditions for operating karaoke services for additional rooms is VND 2,000,000 per room, but the total fee does not exceed VND 12,000,000 per license per examination.

2. Level of fees for examination to issue business licenses meeting the conditions for operating discotheque services is VND 15,000,000 per license.

2. In other areas (excluding those specified in Clause 1 of this Article):

1. Level of fees for examination to issue business licenses meeting the conditions for operating karaoke services:

• From 01 to 03 rooms: VND 2,000,000 per license.

• From 04 to 05 rooms: VND 3,000,000 per license.

• From 06 rooms onwards: VND 6,000,000 per license.

Level of fees for examination to adjust business licenses meeting the conditions for operating karaoke services for additional rooms is VND 1,000,000 per room, but the total fee does not exceed VND 6,000,000 per license per examination.

2. Level of fees for examination to issue business licenses meeting the conditions for operating discotheque services is VND 10,000,000 per license.

3. Level of fees for examination to adjust business licenses meeting the conditions for operating karaoke or discotheque services for changes in ownership is VND 500,000 per license.

Article 5. Declaration and Payment of Fees

1. By the fifth day of each month, fee collection organizations must deposit the collected fees from the previous month into the treasury account opened at the State Treasury.

2. Fee collection organizations shall declare, submit fees monthly and settle accounts annually in accordance with the Law on Tax Administration and Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration.

Article 6. Management and Use of Fees

1. Fee collection organizations shall remit all collected fees into the State budget. The cost for examination and fee collection shall be covered by the State budget within the budget of the fee collection organization according to the State budget expenditure regulations.

2. In cases where the fee collection organization is a state agency allocated operational costs from fee revenue according to Clause 1, Article 4 of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges, it may retain 50% of the collected fees to cover costs for the items specified in Article 5 of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; and remit 50% of the collected fees into the State budget according to the current State budget classification.

Article 7. Implementation of this Circular

1. This Circular takes effect from February 25, 2021, and replaces Circular No. 212/2016/TT-BTC dated November 10, 2016, issued by the Minister of Finance, detailing the collection rates, collection procedures, management, and use of fees for reviewing applications for karaoke and nightclub business licenses.

2. Matters related to declaration, collection, payment, management, use, and public disclosure of fees not specified in this Circular shall be implemented in accordance with the provisions of Decree No. 120/2016/NĐ-CP dated August 23, 2016, of the Government detailing and guiding the implementation of certain articles of the Law on Fees and Charges; the Tax Administration Law; Decree No. 126/2020/NĐ-CP dated October 19, 2020, of the Government detailing certain articles of the Tax Administration Law; and Circular No. 303/2016/TT-BTC dated November 15, 2016, issued by the Minister of Finance, guiding the printing, issuance, management, and use of various types of receipts for fees and charges under the state budget.
   In cases where the relevant documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.

3. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report them to the Ministry of Finance for study and supplementary guidance.

4. Deputy Director

Place of Receipt: SIGNATUREMINISTER

• Central Party Office and Party Committees: DEPUTY MINISTER

• Office of the General Secretary; QUỐC HỘI OFFICE;

• CHAIRMAN OF THE STATE PRESIDENT'S OFFICE;

• SUPREME PROSECUTOR’S OFFICE;

• SUPREME PEOPLE'S COURT;

• MINISTRIES, GOVERNMENT-LEVEL MINISTRIES, GOVERNMENT AGENCIES;

• NATIONAL AUDIT OFFICE;

• NEWS MEDIA;

• PROVINCE/CITY LEVEL PEOPLE'S COMMITTEES, TAX BRANCHES, DEPARTMENTS OF FINANCE, STATE TREASURY BRANCHES UNDER THE CENTRAL GOVERNMENT; Vu Thi Mai

• - File: VT, UBCK (300b)

• FOR RECORD: VT, CST VU (CST 5).

• Legal Documents Examination Department (Ministry of Justice);

• Government Electronic Portal;

• Ministry of Finance's electronic portal;

• Store: VT, Department of Business Registration (BR 5). (igo Ạ j