Circular No. 08/2004/TT-BTC guides the regime for collecting, submitting, managing, and using fees for the examination of artistic performance programs. The document applies to units organizing artistic performances when requesting a public performance permit, specifying the fee collection rates and procedures.
适用范围
Units with the function of organizing artistic performances
要点
- Units organizing artistic performances must pay the examination fee for artistic performance programs according to the regulations, with specific collection rates set out in the Fee Collection Schedule attached to this Circular.
- The fee collection agencies are those responsible for organizing the examination and approval of artistic performance programs such as the Performing Arts Department (Ministry of Culture and Information) and Provincial Departments of Culture and Information under central cities and provinces.
- The examination fee is divided into two parts: 90% allocated for organizing the examination and collecting fees; 10% submitted to the state budget.
- The fee collection agency is responsible for planning the use of the retained fee amount, managing it strictly, and performing accounting and settlement tasks related to income and expenditure.
- This Circular takes effect fifteen days from the date of publication in the Official Gazette.
🌐 本文件的社会影响
- Affected entities organizing artistic performances must pay the examination fee as prescribed. This is a new cost for these entities.
- Cultural information management agencies will have additional revenue from the collection of examination fees.
❓ 常见问题
What is the rate of the examination fee for artistic performance programs?
Specific collection rates are stipulated in the Fee Collection Schedule attached to this Circular, but there is no detailed information about the rates in the text.
Which agency is responsible for collecting the examination fee?
The fee collection agencies are those responsible for organizing the examination and approval of artistic performance programs, including the Performing Arts Department (Ministry of Culture and Information) and Provincial Departments of Culture and Information under central cities and provinces.
How is the collected fee used?
90% of the collected fee is allocated for organizing the examination and collecting fees; 10% is submitted to the state budget. The retained amount can be used to pay remuneration, management expenses, supplement regular operating funds, and purchase and minor repairs of equipment for the unit.
When does this Circular take effect?
This Circular takes effect fifteen days from the date of publication in the Official Gazette.
Are there any difficulties encountered during implementation?
During implementation, if any difficulties arise, organizations and individuals need to promptly report them to the Ministry of Finance for research and resolution.
全文
CIRCULAR
Guidelines on the collection, payment, management, and use of driving test fees for motor vehicles on public roads
fee for reviewing artistic performance programs
Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH dated 28/8/2001;
Pursuant to the Decree No. 57/2002/NĐ-CP dated 03/6/2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;
Pursuant to the Decree No. 77/2003/NĐ-CP dated 1/8/2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
I. Scope of Application and Fee Collection Levels:
1. Units with the function of organizing artistic performances when requesting issuance of a "performance permit for programs and plays" pursuant to the Regulation on Professional Artistic Performance Activities issued together with Decision No. 32/1999/QĐ-BVHTT dated April 29, 1999 of the Minister of Culture and Information must pay the fee for reviewing artistic performance programs as prescribed in this Circular.
2. No fee shall be collected for reviewing programs and plays serving political tasks approved by competent cultural management agencies.
3. The level of fees for reviewing artistic performance programs is specified in detail in the attached Fee Schedule of this Circular.
II. Organization of Fee Collection and Payment:
1. The organization of fee collection and payment for reviewing artistic performance programs must comply with current laws governing fees under the state budget.
2. The fee collection agency is the agency responsible for organizing the review and approval of artistic performance programs, including: the Department of Performing Arts (Ministry of Culture and Information); Provincial Departments of Culture and Information under central cities.
3. The fee collection agency for reviewing artistic performance programs has the responsibility to:
a/ Organize the collection, payment, management, and use of fees for reviewing artistic performance programs in accordance with this Circular and other laws on fees.
b/ Register, declare, collect, pay, and settle accounts for fees for reviewing artistic performance programs 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.
III. Management and Use of Fees for Reviewing Artistic Performance Programs:
1. The fee collection agency for reviewing artistic performance programs may retain 90% of the collected fees for expenses related to organizing reviews and collecting fees. The remaining portion of the collected fees (10% of the total collected fees) shall be remitted to the State Budget at various levels (if the collection agency is the Department of Performing Arts, it shall be remitted to the Central Budget; if the collection agency is the Provincial Department of Culture and Information, it shall be remitted to the provincial budget) and recorded under sub-item 09: fees for reviewing cultural products, item 039: fees in the field of culture and social affairs.
2. The fee collection agency may use the retained portion of the collected fees for the following purposes: Payment of remuneration to members and secretaries of the Review Board for artistic performance programs; Expenses for managing the collection and payment of fees for reviewing artistic performance programs; Supplementing regular operating funds and purchasing small equipment and minor repairs for the unit.
3. The fee collection agency for reviewing artistic performance programs is responsible for preparing a plan for fee collection to fund the purposes set out in point 2, Section III of this Circular and incorporating it into the annual budget estimate of the unit; strictly managing the retained fee amount to ensure its use for the aforementioned purposes; implementing accounting and settlement procedures for all relevant income and expenditure related to the collection of fees for reviewing artistic performance programs in accordance with current laws.
IV. Implementation Organization
This Circular takes effect fifteen days from the date of publication in the Official Gazette. Any previously issued regulations on fees for reviewing artistic performance programs that conflict with this Circular shall cease to be effective.
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 resolution./.
DEPUTY MINISTER
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