Decision No. 203/2000/QD-BTC promulgates the fee levels for content appraisal and issuance of permits for export and import of cultural products.

Pursuant to …;

DECISION NO. 203/2000/QĐ-BTC OF THE MINISTER OF FINANCE ON DECEMBER 21, 2000 ISSUING THE LEVEL AND AMOUNT OF FEES FOR CONTENT APPRAISAL AND ISSUE OF EXPORT AND IMPORT LICENSES FOR CULTURAL GOODS

THE MINISTER OF FINANCE

Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities of ministries and ministerial-level agencies in managing their respective sectors;
Pursuant to the Prime Minister's Decision No. 853/1997/CT-TTg dated October 11, 1997 on combating smuggling under new circumstances;
Pursuant to Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges under the State budget;
To strengthen the management of imported and exported cultural goods, after consultation with the Ministry of Culture and Information and based on the proposal of the Director General of the General Department of Taxation,

DECISION:

Article 1.-

hereby promulgates the table of fees for content appraisal and issue of export and import licenses for cultural goods.

Article 2.-

Organizations and individuals exporting or importing cultural goods that must be appraised by competent state agencies and obtain a license according to the law shall pay the fees as stipulated in Article 1 of this Decision.

Article 3.-

The agency collecting fees for content appraisal and issuance of export and import licenses for cultural goods may retain 50% (fifty percent) of the collected fees before remitting them to the state budget for expenses related to the collection of such fees; the remaining amount of fees (after deducting the retained portion) must be remitted to the state budget.

The collecting agency is responsible for collecting, remitting to the budget, and managing the use of collected fees in accordance with the provisions of Circular No. 54/1999/TT-BTC dated May 10, 1999 of the Ministry of Finance guiding the implementation of Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges under the state budget.

Article 4.-

Local tax authorities where the fee collection agency is located are responsible for guiding and inspecting the implementation of fee collection in accordance with this Decision and Circular No.

Article 5.-

This Decision takes effect 15 days from the date of signature. All provisions regarding fees for issuing export and import licenses for cultural goods and content appraisal of imported and exported cultural goods contrary to this Decision are abolished.

Article 6.-

Entities subject to payment of fees for issuing export and import licenses for cultural goods and content appraisal of imported and exported cultural goods, agencies assigned the task of organizing fee collection, and relevant agencies are responsible for implementing this Decision.

SCHEDULE OF

COLLECTION OF FEES FOR CONTENT APPRAISAL AND ISSUE OF EXPORT AND IMPORT LICENSES FOR CULTURAL GOODS

A- FEES FOR CONTENT APPRAISAL OF IMPORTED AND EXPORTED CULTURAL GOODS:

B- FEES FOR ISSUE OF EXPORT AND IMPORT LICENSES FOR CULTURAL GOODS: