Circular No. 21/2009/TT-BTC stipulates the level of collection, the system of collection, submission, management, and utilization of fees for issuing and affixing control labels on tapes and discs with programs.

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of fees for issuing and affixing control labels on tapes and discs with programs

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Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002, and Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No. 87/CP dated December 12, 1995 of the Government on strengthening the management of cultural activities and cultural services, and intensifying the eradication of serious social evils;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008 on 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. 3589/BVHTTDL-KHTC dated October 15, 2008;

The Ministry of Finance stipulates the level of collection, collection system, payment, management, and use of fees for issuing and affixing control labels on tapes and discs with programs, as follows:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

1. Organizations and individuals when being authorized by competent state agencies to conduct control, issue, and affix labels on tapes and discs with programs according to Article 4 Chapter II of the Regulation on the Circulation, Business of Films, Audiovisual Tapes, Music Discs; Sale and Rental of Publications; Cultural Activities and Cultural Services in Public Places; Advertising, Signage issued together with Decree No. 87/CP dated December 12, 1995 of the Government on Strengthening the Management of Cultural Activities and Cultural Services, and Intensifying the Eradication of Serious Social Evils must pay the fee for issuing and affixing control labels on tapes and discs with programs as prescribed in this Circular.

2. Control agencies of tapes and discs with programs are responsible for collecting the fee for issuing and affixing control labels on tapes and discs with programs as prescribed in this Circular.

3. In cases where international treaties to which the Socialist Republic of Vietnam is a party provide different provisions, such provisions shall be implemented.

II. SPECIFIC PROVISIONS

1. Level of Collection:

a) The level of collection of the fee for issuing and affixing control labels on tapes and discs with programs is as follows:

- For audiovisual tapes: 250 dong per tape.

- For music discs, audiovisual discs (CD, VCD, DVD): 200 dong per disc.

b) Based on the level of collection prescribed in point a of this clause, the control agency of tapes and discs with programs shall coordinate with the local tax office where its main office is located to print labels corresponding to the value of the collection to issue and affix labels on tapes and discs with programs that have been controlled.

2. Collection System, Payment, Management, and Use of the Fee for Issuing and Affixing Control Labels on Tapes and Discs with Programs:

2.1. The fee collection agency is responsible for publicly posting the level of collection of the fee (value of the label) as prescribed in this Circular at the agency's office where the fee is collected.

2.2. When collecting the fee, the agency must issue and affix the corresponding label onto the controlled tapes and discs. The fee collection agency is responsible for managing the labels according to the receipt management system for collecting fees issued by the Ministry of Finance.

2.3. The fee for issuing and affixing control labels on tapes and discs with programs is a revenue belonging to the state budget, managed and used as follows:

The fee collection agency is entitled to retain 90% (ninety percent) of the total amount of fees collected to cover expenses related to the fee collection work, specifically as follows:

a) Expenses for paper, ink, and printing labels.

b) Direct expenses for fee collection such as stationery, office supplies, telephone, electricity, travel expenses, official duties expenses according to current standards and norms;

c) Expenses for processing, packaging, stamping, counting, and transporting labels;

d) Expenses for purchasing materials, raw materials, and other expenses directly related to fee collection;

đ) Rewards and welfare for staff directly involved in the fee collection work and services within the unit based on the principle of an average of up to three months' salary if the annual collection exceeds the previous year, and up to two months' salary if it is lower than or equal to the previous year.

The entire amount retained as mentioned above must be used for its intended purpose with valid documentation according to the prescribed regulations. Annually, the fee collection agency must settle accounts based on actual figures. After settling accounts according to regulations, any unspent funds from the previous year may be carried over to the next year for continued use according to the prescribed regulations. The portion of the fee retained for the fee collection agency to cover expenses for fee collection work is not reflected in the state budget.

3. The fee collection agency is responsible for paying 10% (ten percent) of the collected fees into the state budget according to the relevant chapters, types, items, sub-items, and sub-sub-items of the current State Budget Classification.

III. IMPLEMENTATION

1. This Circular takes effect 45 days from the date of signature.

2. Other matters related to the collection, payment, management, use, public disclosure, settlement of the fee collection system for issuing and affixing control labels on tapes and discs with programs not covered in this Circular shall be implemented according to Circular No. 63/2002/TT-BTC dated July 24, 2002; Circular No. 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance 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. 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 certain provisions of the Law on Tax Administration.

3. This Circular replaces Circular No. 06/2003/TT-BTC dated January 13, 2003 on the system of collection, payment, and management and use of fees for controlling tapes and discs with programs.

4. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and resolution./.