Circular No. 06/2003/TT-BTC on the regime for collecting, submitting, and managing the use of fees for controlling audiovisual discs with programs

CIRCULAR

Regulations on the collection, submission, and management of fees for controlling audiovisual discs with programs

disk with program

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After receiving comments from the Ministry of Transport, the Ministry of Finance issues guidelines for the collection, payment, and management of use of fees and charges for state administration to ensure order and safety in inland waterway transport as follows:

Based on Decree No. 87/CP dated December 12, 1995 of the Government on strengthening the management of cultural activities and cultural services, and intensifying the elimination of serious social evils;

In order to implement state management over the control of audiovisual discs with programs, following the opinions of the Ministry of Culture and Information, the Ministry of Finance stipulates the regulations on the collection, submission, and management of fees for controlling audiovisual discs with programs as follows:

I. OBJECTS OF COLLECTION AND AMOUNT OF FEES:

1. Organizations and individuals who are subject to control and issuance of stamps by competent state agencies according to Article 4 Chapter II of the Regulation on Circulation, Business of Films, Audiovisual Discs, Music Discs; Sale, Rental of Publications; Cultural Activities and Cultural Services in Public Places; Advertising, Writing, Placing Signs issued together with Decree No. 87/CP dated December 12, 1995 of the Government on Strengthening the Management of Cultural Activities and Cultural Services, and Intensifying the Elimination of Serious Social Evils must pay the fee as prescribed in this Circular.

2. The amounts of fees and charges for state administration to ensure order and safety in inland waterway transport are specified as follows:

2. The specific amount of the fee for controlling audiovisual discs with programs is as follows:

- Audiovisual tapes: 250 dong per tape

- Audio and video discs (CD, VCD, DVD): 150 dong per disc.

Based on the amount of collection prescribed herein, the agency controlling audiovisual discs with programs shall coordinate with the local Tax Bureau where its main office is located to print stamps corresponding to the amount collected for issuance and affixing onto audiovisual discs that have been controlled.

II. ORGANIZATION OF COLLECTION, PAYMENT, AND MANAGEMENT AND USE:

1. The agency collecting the fee for controlling audiovisual discs with programs shall perform the following tasks:

a) Publicly display the amount of the fee (stamp value) at the agency's office where the fee is collected.

b) When collecting the fee, the agency must issue and affix the corresponding stamp onto the controlled audiovisual discs. The agency has the responsibility to manage the stamps according to the receipt management system for fees and charges as prescribed by the Ministry of Finance.

c) Implement registration, declaration, collection, submission, and settlement of the fee according to the provisions of Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges.

2. The agency collecting the fee for controlling audiovisual discs with programs may retain 90% of the total amount of fees actually collected before submitting it to the state budget to cover expenses related to the collection of fees, as detailed below:

- Expenses for paper, ink, and printing stamps.

- Direct costs for collecting fees such as stationery, office supplies, telephone, electricity, water, travel expenses, administrative expenses according to current standards and norms;

- Costs for processing, packaging, stamping, counting, and transporting stamps.

- Expenses for purchasing materials and other costs directly related to the collection of the fee;

- Establishing a reward fund and welfare fund for staff directly involved in collecting fees within the unit. The average annual amount allocated to these two funds for each person should not exceed three months' salary if the revenue exceeds the previous year, or two months' salary if the revenue is equal to or less than the previous year.

All funds retained according to the above provisions must be used for their intended purpose, with legitimate documentation as prescribed and settled annually; if unused, they can be carried forward to the next year for continued expenditure according to the prescribed regulations.

3. After deducting the amount retained at a rate of 90% as prescribed in Point 2 of this Section, the remaining 10% of the total fee collected for controlling audiovisual discs with programs must be submitted to the state budget according to the relevant chapter, category, and item in the current State Budget Classification under Item 046, following the procedures and deadlines set out in Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges.

4. Annually, based on the amount of the fee for controlling audiovisual discs with programs, the content of expenditures guided in this Circular, and the current financial expenditure regulations, the agency collecting the fee for controlling audiovisual discs with programs shall prepare a detailed budget for income and expenditure of the fee according to the current State Budget Classification, submit it to the supervising authority for review and consolidation, and send it to the competent financial authority for approval.

5. Settlement of the fee shall be conducted concurrently with the settlement of the state budget. Annually, the agency collecting the fee shall settle the use of receipts for collecting the fee, the amount of the fee collected, the amount retained for the unit, the amount to be submitted to the state budget, the amount already submitted, and the amount still to be submitted to the state budget with the Tax Authority; and settle the use of the retained amount with the local financial authority in accordance with the prescribed regulations.

III. IMPLEMENTATION:

1. This Circular shall take effect fifteen days from the date of signature. Any provisions regarding the fee for issuing and affixing stamps for controlling audiovisual discs with programs that conflict with this Circular shall be abolished.

2. Departments of Finance and Price Control, Provincial and Municipal Tax Bureaus, agencies collecting the fee for controlling audiovisual discs with programs, and entities paying the fee shall be responsible for implementing the provisions of this Circular strictly.

In the course of implementation, if there are any difficulties, it is requested that relevant agencies, organizations, and individuals promptly reflect them to the Ministry of Finance for study and supplementary guidance.