Circular No. 156/2012/TT-BTC stipulates the amount of fees, collection system, payment, management, and use of fees for issuing karaoke business licenses and dance club business licenses. This Circular applies to organizations and individuals granted licenses according to Decree No. 103/2009/NĐ-CP.
Scope of application
Organizations and individuals when being granted karaoke and dance club business licenses by competent state management agencies.
Key points
- Competent state management agencies granting karaoke and dance club business licenses are also the agencies collecting the fees.
- The fee for issuing a karaoke business license: from 1 to 5 rooms is 3,000,000 VND/license, from 6 rooms and above is 6,000,000 VND/license; the fee for issuing a dance club business license is 10,000,000 VND/license in other areas and 15,000,000 VND/license in centrally-administered cities.
- The fee collection agency retains 30% of the annual fee revenue to cover expenses related to fee collection, while the remaining 70% is remitted to the State budget.
- This Circular takes effect from November 5, 2012.
- Other contents related to the collection, payment, management, and use of fees not mentioned in this Circular shall be implemented in accordance with guidelines set forth in other circulars issued by the Ministry of Finance.
🌐 Social impact of this document
- Increase costs for karaoke and dance club businesses.
- Organizations and individuals granted licenses must comply with the fee regulations and may encounter difficulties in financial management.
❓ Frequently asked questions
What is the amount of the fee for issuing karaoke and dance club business licenses?
The fee for issuing a karaoke business license from 1 to 5 rooms is 3,000,000 VND/license, from 6 rooms and above is 6,000,000 VND/license; the fee for issuing a dance club business license is 10,000,000 VND/license in other areas and 15,000,000 VND/license in centrally-administered cities.
Which agency collects the fees?
Competent state management agencies granting karaoke and dance club business licenses are also the agencies collecting the fees.
What percentage of the fee revenue is retained by the fee collection agency?
The fee collection agency retains 30% of the annual fee revenue to cover expenses.
When does this Circular take effect?
This Circular takes effect from November 5, 2012.
What agency provides guidance on other contents related to fees not mentioned in this Circular?
Other contents related to the collection, payment, management, and use of fees not mentioned in this Circular shall be implemented in accordance with guidelines set forth in other circulars issued by the Ministry of Finance.
Full text
Article 1. Scope of Regulation and Applicability
Article 1. This Circular regulates the collection, payment, management, and use of fees for issuing business licenses for karaoke and dance clubs.
Article 2. Organizations and individuals who obtain from competent state management agencies business licenses for karaoke and dance clubs in accordance with Decree No. 103/2009/ND-CP dated November 6, 2009 of the Government promulgating the regulations on cultural activities and public cultural service business operations must pay the fees as stipulated in this Circular.
Article 3. Authority to collect fees
The agency authorized to issue business licenses for karaoke and dance clubs is the authority to collect fees for issuing business licenses for karaoke and dance clubs (hereinafter referred to as the fee collection agency).
Article 3. Level of Collection of Fees
The amount of fees for issuing business licenses for karaoke and dance clubs is as follows:
Clause 1. In central cities (Hanoi, Ho Chi Minh City, Hai Phong, Can Tho, Da Nang) and in cities and towns directly under provinces:
Point a. The amount of fees for issuing business licenses for karaoke:
- From 1 to 5 rooms, the fee amount is VND 6,000,000 per license;
- From 6 rooms and above, the fee amount is VND 12,000,000 per license.
Point b. The amount of fees for issuing business licenses for dance clubs is VND 15,000,000 per license.
Clause 2. In other areas (excluding the areas specified in Clause 1 of this Article):
Point a. The amount of fees for issuing business licenses for karaoke:
- From 1 to 5 rooms, the fee amount is VND 3,000,000 per license;
- From 6 rooms and above, the fee amount is VND 6,000,000 per license.
Point b. The amount of fees for issuing business licenses for dance clubs is VND 10,000,000 per license.
Article 4. Management and use of registration fees
Fees for issuing business licenses for karaoke and dance clubs are revenue items belonging to the state budget, which are managed and used as follows:
Clause 1. The fee collection agency is entitled to retain 30% (thirty percent) of the annual fee revenue to cover expenses for collecting fees 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, and inspecting and supervising the implementation of regulations in the licenses.
Clause 2. The remaining 70% (seventy percent) of the fee revenue that the fee collection agency must remit to the state budget according to the corresponding chapter, type, and item of the current State Budget Classification.
State-owned enterprises that have been assigned by the Ministry of Agriculture and Rural Development to conduct offshore wind power project surveys before the effective date of this Circular shall continue to implement according to the assigned documents; any new matters arising after the effective date of this Circular shall be implemented in accordance with the provisions of this Circular.
Clause 1. This Circular takes effect from November 5, 2012.
Clause 2. Other contents related to the collection, payment, management, use, receipt, and publicizing of the fee collection system not mentioned in this Circular shall be implemented in accordance with the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002; 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, and 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.
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./.
DEPUTY MINISTER
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