Circular No. 166/1998/TT-BTC guides the collection system for registration fees for copyright registration

CIRCULAR

MINISTRY OF FINANCE DECREE NO. 166/1998/TT-BTC OF DECEMBER 19, 1998 GUIDING THE REGIME OF COLLECTION OF FEES FOR COPYRIGHT REGISTRATION

Pursuant to Article 24 of Decree No. 76/CP dated November 29, 1996 of the Government guiding the implementation of certain provisions on copyright in the Civil Code;
Pursuant to Decision No. 276/CT dated July 28, 1992 of the Chairman of the Council of Ministers (now Prime Minister) regarding the unified management of various types of fees and charges;
The Ministry of Finance guides the regime of collection, submission, and management for the use of fees for issuing certificates of copyright registration as follows:

I. OBJECTS SUBJECT TO PAYMENT:

Domestic organizations and individuals, as well as foreign organizations and individuals, when obtaining from the state management agency for copyright protection a certificate of copyright registration must pay the fee as prescribed in this Circular.

II. AMOUNT OF COLLECTION:

1\. The amount of the fee for issuing a certificate of copyright registration is prescribed as follows.

2\. The above amounts apply to the first issuance of a certificate of copyright registration. In cases of reissuance, 50% of the initial fee must be paid for each type of work.

3\. The collecting agency shall not refund the fee for certificates of copyright registration that have been revoked or rendered invalid.

III. ORGANIZATION OF COLLECTION AND SUBMISSION:

1\. The agency organizing the collection of fees:

The state management agency for copyright protection, as stipulated in Decree No. 76/CP dated November 29, 1996 of the Government, shall implement the organization of the collection of fees for issuing certificates of copyright registration according to this Circular (hereinafter referred to as the collecting agency).

2\. Procedures for collection and submission:

a\. Organizations and individuals registering copyrights must submit the fee for issuing a certificate of copyright registration to the collecting agency before receiving the certificate; when submitting money, they must request the person collecting the money to provide them with a receipt for payment in accordance with the regulations of the Ministry of Finance.

If organizations and individuals fail to submit or submit insufficient funds for the fee as prescribed in this Circular, they will not be issued a certificate of copyright registration.

b\. The agency collecting the fee for issuing a certificate of copyright registration shall collect the fee in Vietnamese dong; when collecting, it must use the payment receipt (fee invoice) issued by the Ministry of Finance (General Department of Taxation), recording the correct amount collected before handing over to the payer.

The agency collecting the fee may open a temporary account at the State Treasury where the agency is located to manage the collected fees separately; depending on the amount collected, the agency shall deposit the collected fees into the temporary account every day, every five days, or every fifteen days.

c\. Submission to the State Budget; Based on the amount of fees collected, the agency collecting the fee must submit temporarily to the State Budget 60% of the fees collected during the period once a month as follows:

- Before the 5th of each month, the agency collecting the fee prepares a declaration of the amount of fees collected and the amount to be submitted to the budget of the previous month and sends it to the directly managing tax authority.

- Upon receiving the declaration sent by the collecting agency, the tax authority checks the declaration, compares it with the issued and used receipts to determine the amount collected and to be submitted to the budget during the period and informs the collecting agency of the amount to be submitted, the deadline, chapter, category, clause, item 35, sub-item 15 of the State Budget Classification. The notification must be sent to the fee collecting agency three days prior to the payment deadline stated on the notification. The latest deadline for payment into the budget of the previous month stated on the notification shall not exceed the 15th of the following month.

- Based on the notification from the tax authority, the collecting agency shall process the transfer of funds from the temporary account to the State Budget account at the State Treasury where the agency is located.

3\. Management and use of temporarily retained funds:

The direct collecting agency may retain 40% (forty percent) of the fees collected during the period to cover expenses for organizing the collection of copyright registration fees as follows:

- Printing (or purchasing) application forms, declarations, certificates, and related documents directly related to the collection of fees.

- Other regular expenses serving the organization of the collection of copyright registration fees.

- Rewarding staff of the direct collecting agency for copyright registration fees, with a maximum annual reward not exceeding three months' actual salary.

The entire amount temporarily retained (40%) must be used for its intended purpose in accordance with the national expenditure limit and must be supported by reasonable documentation. Quarterly and annually, the fee-collecting unit must settle accounts with the higher-level finance agency and the directly managing tax authority in accordance with Decision No. 999 TC/QD/CĐKT dated November 2, 1996 of the Minister of Finance on the accounting system for units of state-owned enterprises, and if the amount has not been fully utilized by the end of the year, the remaining amount must be deposited into the State Budget according to the procedures stipulated in paragraph c, point 2, section 2 of this document.

IV. IMPLEMENTATION:

1\. The agency collecting fees for copyright registration has the following responsibilities and authorities:

a\. Organizing the collection, publicly announcing the amount of collection and procedures for collection of fees at the location where the fees are collected according to this Circular;

b\. Declaring the collection and submission of fees to the Provincial or Municipal Tax Bureau where the collecting agency is located; paying the full amount due to the State Budget according to the tax authority's notification within the specified deadlines;

c\. Implementing the bookkeeping, documentation, and accounting reporting system to monitor the collection and submission of fees in accordance with current accounting and statistical regulations.

2/ The Tax Authority, where the fee collection agency has its office, shall be responsible for issuing receipts for fee collection at the request of the collecting agency, inspecting and urging the fee collection agency to implement the system of fee collection, payment, and use in accordance with the guidelines set forth in this Circular, managing and using the receipts; implementing accounting books and vouchers in accordance with the regulations of the Ministry of Finance.

3/ This Circular shall take effect fifteen days from the date of signature. All previous provisions contrary to this Circular shall be abolished.

During implementation, if there are any difficulties, they should be promptly reported to the Ministry of Finance for study and resolution.