Circular No. 154/2009/TT-BTC stipulates the regime for collecting, submitting, and managing the use of fees for issuing advertising permits. This document applies to organizations and individuals required to obtain advertising permits under the Advertising Ordinance. The fee amount depends on the size of advertising boards and signs and other forms of advertising.
적용 범위
Organizations and individuals shall be issued advertising permits by state management agencies in accordance with the Advertising Ordinance.
핵심 사항
- Organizations and individuals must pay fees when obtaining advertising permits, with the fee amount depending on the size and form of advertising.
- Specific fee amounts range from VND 100,000 to VND 4,000,000 per permit, depending on the size of advertising boards and signs.
- The fee collection agency retains 70% of the total actual collected fees for expenses related to fee collection.
- Thirty percent of the fees, after deducting expenses, are submitted to the state budget.
- This Circular takes effect from the date of issuance and replaces previous circulars.
🌐 이 문서의 사회적 영향
- Positive impact: Proper and full payment of fees helps effectively manage advertising activities and reduce violations of advertising laws.
- Negative impact: Retained costs for the fee collection agency may impose financial burdens on organizations and individuals conducting advertising.
❓ 자주 묻는 질문
What are the specific fee amounts?
Specific fee amounts are as follows: from VND 100,000 to VND 4,000,000 per permit, depending on the size of advertising boards and signs.
Which agency collects the fees?
The fee collection agency is the Ministry of Culture, Sports and Tourism or the Department of Culture, Sports and Tourism of provinces and centrally-administered cities.
What percentage of the total fees is retained?
The fee collection agency retains 70% of the total actual collected fees for expenses related to fee collection.
What percentage of the fees, after deducting expenses, is submitted to the state budget?
Thirty percent of the fees, after deducting expenses, are submitted to the state budget.
When does this Circular take effect?
This Circular takes effect 45 days after its issuance date.
전문
CIRCULAR
Regulations on the collection, submission, and management of the use of fees for issuing advertising permits
___________________________________
Pursuant to Decree No. 24/2003/NĐ-CP dated March 13, 2003 of the Government detailing the implementation of the Advertising Ordinance;
Pursuant to Decrees No. 57/2002/NĐ-CP dated June 3, 2002 and No. 24/2006/NĐ-CP dated March 6, 2006 of the Government detailing the implementation of the Ordinance on Fees and Charges;
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;
Pursuant to the opinion of the Ministry of Culture, Sports and Tourism at Circular No. 1310/BVHTTDL-VHCS dated April 24, 2009;
The Ministry of Finance hereby stipulates the regulations on the collection, submission, and management of the use of fees for issuing advertising permits as follows:
Article 1. Objects of Collection and Fee Rates
1. Organizations and individuals who obtain from state management agencies an advertising permit in accordance with the Advertising Ordinance and Decree No. 24/2003/NĐ-CP dated March 13, 2003 of the Government detailing the implementation of the Advertising Ordinance must pay the fee as prescribed in this Circular.
In cases where international treaties to which the Socialist Republic of Vietnam is a party provide different provisions, such provisions shall be implemented.
2. The fee rates for issuing advertising permits are specified as follows:
a) For advertising on boards, signs, billboards, and similar forms with an area of 40m² or more: VND 600,000 per permit per column or flip sign multiplied by the number of advertised product contents.2 from 600,000 VND/per permit/per pole or flip sign x (multiplied by) the number of advertising content items.
b) For advertising on boards, signs, billboards, and similar forms with an area of 30m² to less than 40m²: VND 500,000 per permit per column or flip sign multiplied by the number of advertised product contents.2 up to less than 40 meters2: 500,000 VND/per permit/per pole or flip sign x (multiplied by) the number of advertising content items.
c) For advertising on boards, signs, billboards, and similar forms with an area of 20m² to less than 30m²: VND 400,000 per permit per column or flip sign multiplied by the number of advertised product contents.2 up to less than 30 meters2: 400,000 VND/per permit/per pole or flip sign x (multiplied by) the number of advertising content items
d) For advertising on boards, signs, billboards, and similar forms with an area of 10m² to less than 20m²: VND 200,000 per permit per column or flip sign multiplied by the number of advertised product contents.2 up to less than 20 meters2: 200,000 VND/per permit/per pole or flip sign x (multiplied by) the number of advertising content items.
e) For advertising on boards, signs, billboards, and similar forms with an area of less than 10m²: VND 100,000 per column or flip sign multiplied by the number of advertised product contents.2(The total fee collected once for issuing a permit does not exceed VND 4,000,000 per permit).
(The total revenue from fees for issuing one permit shall not exceed 4,000,000 VND/per permit).
f) For advertising on transportation means, illuminated objects, aerial objects, underwater objects, mobile objects, and other similar forms (referred to collectively as items): VND 100,000 per item.
(The total revenue from fees for issuing one permit shall not exceed 4,000,000 VND/per permit).
g) Fee for implementing advertising on banners (including both vertical and horizontal banners): 50,000 VND/per item.
g) For advertising on banners (including both vertical and horizontal banners): VND 50,000 per item.
(The total fee collected once for issuing a permit does not exceed VND 2,000,000 per permit).
h) In the case of extending the validity period of an advertising permit, the fee is fifty percent of the corresponding fee rate mentioned above.
3. The fee for issuing an advertising permit is paid in Vietnamese Dong.
4. No fee is charged for issuing a permit for propaganda activities concerning political information as provided for in Clause 2, Article 1 of Decree No. 24/2003/NĐ-CP dated March 13, 2003 of the Government detailing the implementation of the Advertising Ordinance.
Article 2. Collection, Submission, Management, and Use 1. The agency collecting the fee for issuing advertising permits under the Ministry of Culture, Sports and Tourism or the Department of Culture, Sports and Tourism of provinces and centrally-administered cities (referred to as the collecting agency) is responsible for registering, declaring, and submitting the fee to the State budget in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002 and Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing 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. 60/2007/TT-BTC dated June 14, 2007 of the Ministry of Finance
guiding the implementation of certain provisions of the Law on Tax Administration and guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007 of the Government detailing the implementation of certain provisions of the Law on Tax Administration.
2. The collecting agency may retain seventy percent (70%) of the total amount of fees actually collected before submitting it to the State budget for expenses related to collecting the fee as follows:
- Expenses for printing application forms and permits;
- Direct expenses for collecting the fee such as office supplies, office materials, telephone, electricity, water, and administrative fees according to current standards and norms;
- Expenses for on-site verification;
- Expenses for coordination work as prescribed in Joint Circular No. 06/2007/TTLT/BVHTT-BYT-BNN-BXD dated February 28, 2007 of the Ministry of Culture, Sports and Tourism - Ministry of Health - Ministry of Agriculture and Rural Development - Ministry of Construction guiding procedures for issuing one-stop advertising permits;
- Expenses for purchasing and regular maintenance, major repairs of assets, machinery, and equipment directly serving the collection of fees;
- Expenses for inspecting, correcting the implementation of advertising permits and violations in advertising activities; - A bonus and welfare fund for staff involved in verification and fee collection in the unit, with an average annual limit of up to three months' salary if the current year's revenue exceeds the previous year's, and up to two months' salary if the current year's revenue is lower than the previous year's;
- Other direct expenses related to the issuance of permits and collection of fees.
All funds retained in accordance with the above provisions must be used for their intended purposes, documented legally according to established regulations, and settled annually; any unspent funds may be carried forward to the next year for continued use according to established regulations.
3. After deducting the retained amount as specified in Clause 2 of Article 2 above, the remaining thirty percent (30%) of the total amount of fees actually collected must be submitted to the State budget (according to the relevant chapters, types, sections, items, and sub-items of the current State Budget Classification).
Article 3. Implementation Organization
1. This Circular takes effect 45 days from the date of signature; This Circular replaces Circulars No. 67/2004/TT-BTC dated July 7, 2004 and No. 64/2008/TT-BTC dated July 18, 2008 of the Ministry of Finance stipulating the regulations on the collection, submission, and management of the use of fees for issuing advertising permits.
2. Organizations and individuals subject to payment of fees and relevant agencies shall be responsible for implementing this Circular. In the course of implementation, if there are any difficulties, organizations and individuals are requested to promptly report them to the Ministry of Finance for study and supplementary guidance./.
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