Circular No. 122/2013/TT-BTC stipulates the level of collection, collection procedures, payment, management, and use of fees for film script review, films, artistic performance programs; registration fees for business operation permits for film production and for establishing representative offices of foreign film organizations in Vietnam.

✦ Tóm lược thông minh

Đối tượng áp dụng

Organizations and individuals who have their film scripts, films, artistic performance programs reviewed by authorized agencies; obtain business operation permits for film production and permits to establish representative offices of foreign film organizations in Vietnam.

Các điểm cốt lõi

Organizations and individuals must pay a film script review fee ranging from VND 1,500,000 to VND 8,000,000 depending on the length and type of film (Article 2).
The film review fee ranges from VND 1,100,000 to VND 2,700,000 depending on the length and type of film (Article 2).
The artistic performance program review fee ranges from VND 1,000,000 to VND 3,500,000 depending on the duration of the performance (Article 2).
The registration fee for business operation permits for film production and for establishing representative offices of foreign film organizations in Vietnam is VND 600,000 per permit (Article 2).
Organizations and individuals will not be refunded the paid fees if their application does not meet the conditions for obtaining a film production or film industry practice permit (Article 2).

🌐 Tác động xã hội từ văn bản này

Helps state management agencies have grounds to control and manage film production and business activities.
Creates revenue for the state budget from the collection of review fees and registration fees for permits.
May increase costs for organizations and individuals in the film industry.

❓ Câu hỏi thường gặp

What is the fee for reviewing a film script longer than 150 minutes?

For film scripts with a length of 151 to 200 minutes, they are considered as two parts, and the collection amount is VND 8,000,000 (Article 2).

What is the registration fee for establishing a representative office of a foreign film organization in Vietnam?

The registration fee for establishing a representative office is VND 600,000 per permit (Article 2).

How is the review fee for artistic performance programs with charitable purposes calculated?

The collection amount for reviewing programs and performances with charitable purposes is 50% of the regular review fee based on the duration of the program (Article 2).

Toàn văn

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of fees for reviewing film scripts, films, artistic performance programs; stamp duties for issuing business licenses for film production and stamp duties for issuing permits to establish representative offices of foreign film enterprises in Vietnam.

films, artistic performance programs; fees for issuing permits to meet the conditions for operating film production businesses

film production and fees for issuing permits to establish representative offices of foreign film institutions in Vietnam

representative offices of foreign film establishments in Vietnam

_______________________

Pursuant to the Cinema Law No. 62/2006/QH11 dated June 29, 2006;

Pursuant to the Law Amending and Supplementing Certain Provisions of the Cinema Law No. 62/2006/QH11 dated June 18, 2009;

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 Stamp Duties; Decree No. 24/2006/NĐ-CP dated March 6, 2006 amending and supplementing certain provisions 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 operations of audio and video recordings of music, dance, 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 reviewing film scripts, films, artistic performance programs; stamp duties for issuing business licenses for film production and stamp duties for issuing permits to establish representative offices of foreign film enterprises in Vietnam, as follows:

Article 1. Scope of application

1. Organizations and individuals who are reviewed by authorized agencies for film script reviews, film reviews, artistic performance program reviews, business license issuance for film production, and permit issuance for establishing representative offices of foreign film enterprises in Vietnam must pay fees and stamp duties according to the provisions of this Circular.

2. No fee shall be charged for reviewing artistic performance programs for programs and plays serving political tasks approved by competent cultural management agencies.

Article 2. Level of Collection of Fees and Taxes

1. The level of fees for reviewing film scripts and films shall be implemented according to the following table of collection levels:

Item number	Content of work	Rate of Collection (VND)
1	Reviewing film scripts, including films produced by film studios, commissioned films, sponsored films, co-produced with foreign countries, and film services provided with foreign countries:
	a) Film story scripts: - Up to 100 minutes in length (one episode): - From 101 to 150 minutes in length (1.5 episodes): - From 151 to 200 minutes in length, counted as two episodes.	3.600.000 5.400.000
	b) Short film scripts, including documentary films, scientific films, animated films:
	- Up to 60 minutes in length: - From 61 minutes in length onwards, charged as feature films.	1.500.000
	c) Film scripts resulting from cooperation and film service provision with foreign countries:
	c.1) Feature films: - Up to 100 minutes in length (one episode): - From 101 to 150 minutes in length (1.5 episodes): - From 151 to 200 minutes in length, counted as two episodes.	6.000.000 8.000.000
	c.2) Short films: - Up to 60 minutes in length: - From 61 minutes in length onwards, charged as feature films.	2.400.000
2	Reviewing films: a) Feature films: - Up to 100 minutes in length (one episode): - From 101 to 150 minutes in length (1.5 episodes): - From 151 to 200 minutes in length, counted as two episodes. b) Short films (documentary, scientific, animated...): - Up to 60 minutes in length: - From 61 minutes in length onwards, charged as feature films.	1.800.000 2.700.000 1.100.000

Note: The levels of collection specified above apply to the first review. In cases where film scripts and films have complex issues requiring multiple revisions for re-review, subsequent reviews will be charged at 50% of the corresponding initial level.

2. The level of fees for reviewing artistic performance programs shall be implemented according to the following table of collection levels:

Serial Number	Duration of a program (performance) For one program (play) of artistic performance	Level of Fee Collection (VND/program, play)
1	Up to 50 minutes	1.000.000
2	From 51 to 100 minutes	1.500.000
3	From 101 to 150 minutes	2.500.000
4	From 151 to 200 minutes	3.000.000
5	201 minutes and above	3.500.000

Note:

- The fee for reviewing programs and plays with charitable or humanitarian purposes shall be 50% of the fee specified based on the duration of the program or play as shown above.

- Programs and plays that require corrections and re-review shall have their subsequent review fee set at 50% of the initial review fee.

3. Stamp duty for issuing a film industry practice license (including reviewing application files):

a) Issuing a certificate of eligibility for film production and business: VND 600,000/license.

b) Issuing a permit to establish a representative office of a foreign film enterprise in Vietnam: VND 600,000/license.

4. In cases where authorized agencies have conducted reviews of films; film scripts; artistic performance programs; film industry practice application files but found them not meeting the required conditions and thus did not issue production or practice licenses, the paid fees and stamp duties will not be refunded.

Article 3. Management and Use of Fees and Charges

1. Agencies and units entrusted with the task of reviewing film scripts and films, reviewing artistic performance programs, reviewing business licenses for film production, and reviewing permits to establish representative offices of foreign film enterprises in Vietnam are responsible for collecting fees and stamp duties.

2. Stamp duties for issuing business licenses for film production and permits to establish representative offices of foreign film enterprises in Vietnam are state budget revenues. The agency collecting stamp duties shall remit 100% of the total amount collected into the state budget according to the current State Budget Classification.

Expenses related to the work of reviewing business licenses for film production and permits to establish representative offices of foreign film enterprises in Vietnam shall be funded by the state budget according to the annual approved budget estimates.

3. Fees for reviewing film scripts, films, and artistic performance programs are state budget revenues. The agency collecting fees may retain 90% of the collected fees to cover the costs of review and fee collection as prescribed. The remaining 10% shall be remitted into the state budget according to the current State Budget Classification.

4. Other matters concerning the collection, payment, management, use, and public disclosure of fee and stamp duty systems not covered in this Circular shall be carried out in accordance with the Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and stamp duties, 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 stamp duties under the state budget, and any subsequent amendments and supplements (if any).

Article 4. Organization of Implementation

This Circular takes effect from October 15, 2013.

2. Repeal Decision No. 171/2000/QD-BTC dated October 27, 2000, of the Minister of Finance on the fee levels for reviewing film scripts and issuing permits for film industry professions, and Circular No. 08/2004/TT-BTC dated February 9, 2004, of the Ministry of Finance guiding the collection, management, and use of fees for assessing artistic performance 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./.