Circular No. 121/2013/TT-BTC stipulates the rates of collection, procedures for collection, submission, management, and utilization of fees for issuing and affixing labels to control audiovisual tapes and discs with programs; fees for reviewing programs on tapes, discs, software, and other materials.

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of fees for issuing and affixing labels to control audio and video tapes with programs; fees for program review

affixing labels for the control of video tapes and discs with programs; examination fees

on tapes, discs, software, and other materials.

Pursuant to Decree No. 38/2001/PL-UBTVQH10 dated August 28, 2001 on Fees and Charges;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges; Decree No. 24/2006/NĐ-CP dated March 6, 2006 amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002;

Pursuant to Decree No. 79/2012/NĐ-CP dated October 5, 2012 of the Government stipulating artistic performances, fashion shows, beauty and model contests, circulation, and business of sound recordings and video recordings of music and stage performances;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Policy Department;

The Minister of Finance issues this Circular regulating the level of collection, collection system, payment, management, and use of fees for issuing and affixing labels to control audio and video tapes with programs; fees for reviewing programs on tapes, discs, software, and other materials as follows:

Article 1. Scope of application

1. Organizations and individuals when being authorized by competent state agencies to conduct control, issue, and affix labels on tapes and discs with programs according to regulations must pay the fee for issuing and affixing labels to control tapes and discs with programs as prescribed in this Circular.

2. Organizations and individuals with functions of producing, importing, and distributing music and stage performance programs when requesting permits to approve content, distribution permits, or import permits for music and stage performance programs recorded on tapes, discs, software, and other materials according to current laws on production, export, import, circulation, and business of sound and video recordings of music and stage performances must pay the program review fee on tapes, discs, software, and other materials as prescribed in this Circular.

a) No review fee will be charged for programs serving political tasks as decided by the Ministry of Culture, Sports and Tourism and People's Committees of provinces and centrally-run cities.

b) For domestic-produced music and stage performance programs recorded on tapes, discs, software, and other materials, only a one-time fee will be charged during the initial review for issuance of distribution permits, no fee will be charged for subsequent reviews due to corrections or reissuance of production permits.

c) For imported music and stage performance programs recorded on tapes, discs, software, and other materials, only a one-time fee will be charged during the initial review for issuance of import permits, no fee will be charged for subsequent reviews due to corrections or reissuance of distribution permits.

d) For music and stage performance programs recorded on tapes, discs, software, and other materials that fail to meet the conditions and are not issued distribution or import permits after review, the paid review fee will not be refunded.

3. Fee and charge collecting agencies: The agency responsible for controlling tapes and discs shall be responsible for collecting, paying, managing, and using the fee for issuing and affixing labels to control tapes and discs with programs. State agencies conducting program reviews and approvals recorded on tapes, discs, software, and other materials shall be responsible for collecting, paying, managing, and using the program review fee on tapes, discs, software, and other materials.

Article 2. Level of Collection of Fees and Taxes

1. The level of collection for the fee for issuing and affixing labels to control tapes and discs with programs is: VND 500 per label.

2. The level of collection for the program review fee on tapes, discs, software, and other materials is as follows:

a) Music and stage performance programs recorded on tapes and discs: VND 150,000 per block (one block has a duration of 15 minutes).

b) Programs recorded on compressed discs, hard drives, software, and other materials:

- Recording up to or equal to 50 songs or musical pieces: VND 1,500,000 per program.

- Recording more than 50 songs or musical pieces: VND 1,500,000 per program plus an additional fee of VND 50,000 per song or musical piece. The total fee does not exceed VND 4,000,000 per program.

- Additional new music and stage performance programs added to already reviewed programs recorded on compressed discs, hard drives, software, and other materials: VND 50,000 per newly added song or musical piece. The total fee does not exceed VND 4,000,000 per new additional music and stage performance program.

Article 3. Management and Use of Fees and Charges

1. The fee for issuing and affixing labels to control tapes and discs with programs is a revenue item belonging to the state budget. The agency collecting the fee shall remit 100% of the total collected fee into the state budget according to the chapters and items of the current state budget classification. Expenses related to the issuance and affixing of labels to control tapes and discs with programs shall be covered by the state budget according to the approved annual budget estimates.

2. The program review fee on tapes, discs, software, and other materials is a revenue item belonging to the state budget. The agency collecting the fee may retain 90% of the collected fee to cover the costs of review and collection as prescribed. The remaining 10% shall be remitted into the state budget according to the chapters and items of the current state budget classification.

3. Other matters related to the collection, payment, management, use, and public disclosure of fee and charge systems not specified in this Circular shall be implemented in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges, Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002, Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration, guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007 and Decree No. 106/2010/NĐ-CP dated October 28, 2010 of the Government, Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance guiding the printing, issuance, and management and use of various types of receipts for fees and charges belonging to the state budget and any amended or supplemented documents (if any).

Article 4. Organization of Implementation

1. This Circular takes effect from October 15, 2013.

2. Repeal Decision No. 37/2005/QD-BTC dated June 22, 2005 of the Minister of Finance on the level of collection, collection system, submission, management, and use of fees for program appraisal on tapes, discs, software, and other materials, and Circular No. 21/2009/TT-BTC dated February 4, 2009 of the Ministry of Finance on the level of collection, collection system, submission, management, and use of fees for issuing and affixing control labels on audiovisual tapes and discs containing programs.

3. During the course of implementation, if there are any difficulties, it is requested that agencies, organizations, and individuals promptly report them to the Ministry of Finance for study and guidance./.