Circular No. 136/2014/TT-BTC amends and supplements Circular No. 122/2013/TT-BTC on the fee for reviewing film scripts, films, and artistic performance programs; the licensing fee for obtaining a business license for film production; exemption from fees for certain cases serving political and diplomatic tasks.
Đối tượng áp dụng
Organizations and individuals when reviewed by competent authorities for artistic performance programs, film scripts, and films, and obtaining a business license for film production; establishing representative offices of foreign film establishments in Vietnam.
Các điểm cốt lõi
- Organizations and individuals must pay the review fee when reviewed by competent authorities for artistic performance programs, film scripts, and films (Article 1).
- The review fee is exempted for artistic performance programs serving political tasks and foreign films serving political and diplomatic tasks approved by competent authorities (Article 1).
- This Circular does not provide detailed provisions on other matters related to the review fee for films and artistic performance programs already stipulated in Circular No. 122/2013/TT-BTC.
- Organizations and individuals subject to payment of fees and relevant agencies must comply with the provisions of this Circular.
- This Circular takes effect from October 31, 2014 (Article 2).
🌐 Tác động xã hội từ văn bản này
- Facilitate state management agencies in strictly controlling the production and business operations of films and artistic performance programs.
- Create favorable conditions for organizations and individuals to carry out political and diplomatic tasks through the exemption of review fees.
- It may impose financial burdens on some organizations and individuals in the field of film production and artistic performance programs.
❓ Câu hỏi thường gặp
Which organizations must pay the review fee?
Organizations and individuals when reviewed by competent authorities for artistic performance programs, film scripts, and films (Article 1).
In which cases is the review fee exempted?
The review fee is exempted for artistic performance programs serving political tasks and foreign films serving political and diplomatic tasks approved by competent authorities (Article 1).
When does this Circular take effect?
This Circular takes effect from October 31, 2014 (Article 2).
Toàn văn
CIRCULAR
Provincial People's Committees set specific pricesAmending and supplementing Circular No. 122/2013/TT-BTCdated August 28, 2013of Ministry of Finance
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Based on the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001;
Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002; Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government guiding in detail the implementation of the Law on Fees and Charges;
Pursuant to Decree No. 79/2012/NĐ-CP dated October 5, 2012 of the Government stipulating artistic performances, fashion shows; beauty pageants and modeling contests; circulation, trading of audio and video recordings of music and theater performances;
Pursuant to Decree No. 54/2010/NĐ-CP dated May 21, 2010 of the Government detailing the implementation of certain provisions of the Cinema Law and the Law Amending and Supplementing Certain Provisions of the Cinema Law;
Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Department of Tax Policy,
The Minister of Finance amends and supplements Circular No. 122/2013/TT-BTC dated August 28, 2013 stipulating the levels of fees for script and film review, performance art program review; licensing fees for business operation conditions for film production and licensing fees for establishing representative offices of foreign film organizations in Vietnam, as follows:
Article 1. Amend and supplement Article 1 of Circular No. 122/2013/TT-BTC dated August 28, 2013, as follows:
"1. Organizations and individuals when reviewed by competent authorities for artistic performance programs (as prescribed in Decree No. 79/2012/NĐ-CP dated October 5, 2012 of the Government); for film scripts and films; for business operation conditions for film production and for establishing representative offices of foreign film organizations in Vietnam (as prescribed in Decree No. 54/2010/NĐ-CP dated May 21, 2010 of the Government detailing the implementation of certain provisions of the Cinema Law and the Law Amending and Supplementing Certain Provisions of the Cinema Law) must pay fees and licensing fees according to the provisions of this Circular.
2. No fee shall be charged for the review of artistic performance programs (programs, plays) serving political tasks and films for foreign film screenings in Vietnam serving political and diplomatic purposes, as reviewed and licensed by competent authorities (as prescribed in Decrees No. 79/2012/NĐ-CP dated October 5, 2012 and No. 54/2010/NĐ-CP dated May 21, 2010)."
Article 2. Implementation
1. This Circular takes effect from October 31, 2014.
2. Contents related to film review fees and artistic performance program review fees not mentioned in this Circular will continue to be implemented according to the provisions of Circular No. 122/2013/TT-BTC dated August 28, 2013 of the Ministry of Finance stipulating the levels of fees for script and film review, performance art program review; licensing fees for business operation conditions for film production and licensing fees for establishing representative offices of foreign film organizations in Vietnam.
3. Organizations and individuals subject to payment of fees and relevant agencies are responsible for implementing this Circular.
4. In the course of implementation, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for consideration and supplementary guidance./.
DEPUTY MINISTER
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