Circular No. 211/2016/TT-BTC stipulates the level of collection, system of collection, submission, management, and use of fees for registering copyright and related rights to authors.

 CIRCULAR

||| Regulations on the level of collection, system of collection, payment, management, and utilization of fees for registering copyright and related rights to authors ||| Fees for registering copyright and related rights to authors

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Pursuant to the Law on Fees and Registration Fees dated November 25, 2015;

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of Tax Policy,

||| The Minister of Finance issues this Circular regulating the level of collection, system of collection, payment, management, and utilization of fees for registering copyright and related rights to authors.

Article 1. Scope of Regulation and Applicability

1. This Circular stipulates the level of collection, system of collection, payment, management, and utilization of fees for registering copyright and related rights to authors.

2. This Circular applies to organizations and individuals submitting applications for registration of copyright and related rights to authors; state agencies authorized to issue certificates of registration of copyright and related rights to authors, and other organizations and individuals involved in the collection, payment, management, and utilization of fees.

Article 2. Persons Paying Fees

Organizations and individuals must pay the fee as prescribed in this Circular when submitting applications for issuance of certificates of registration of copyright and related rights to authors.

Article 3. Fee Collection Organizations

The Copyright Agency (under the Ministry of Culture, Sports and Tourism) is the organization collecting the fees.

Article 4. Fee Rates

1. The levels of fees are specified as follows:

2. The levels of fees prescribed in Clause 1 of this Article apply to the first issuance of certificates of registration of copyright and related rights to authors. In case of reissuance, the fee shall be 50% of the initial fee.

3. The fee collection agency is not required to refund fees for certificates of registration of copyright and related rights to authors that have been revoked or rendered invalid.

Article 5. Declaration, Collection, and Payment of Fees

1. By the fifth day of each month, fee collection organizations must deposit the collected fee amount of the previous month into the account for pending budget payments opened at the State Treasury.

2. The fee collection organization shall declare and pay the collected fees monthly, settle accounts annually according to the guidance provided in Clause 3 of Article 19 and Clause 2 of Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration, and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government.

Article 6. Management and Use of Fees

1. The fee collection organization shall remit the entire amount of collected fees into the State budget. The costs for examination and fee collection shall be covered from the State budget within the organizational budget according to the State budget expenditure regulations as prescribed by law.

2. In cases where the fee collection organization is allocated operational costs according to the Government's or Prime Minister's regulations on the self-management and self-responsibility mechanism for the use of staff and administrative management funds for state agencies, it may retain 70% of the total collected fees to cover costs for examination, fee collection, as stipulated in Clause 2 of Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges. These include:

- Costs for printing the annual directory of copyright and related rights registration;

- Costs for preserving and digitizing registration data of copyright and related rights;

- Costs for establishing, managing, and operating networks of databases containing information on copyright and related rights.

The remaining 30% of the fees collected, the fee collection organization shall remit into the State budget according to the corresponding chapters, sections, and sub-sections of the State Budget Manual.

Article 7. Implementation Organization

1. This Circular takes effect from January 1, 2017, and replaces Circular No. 29/2009/TT-BTC dated February 10, 2009, of the Ministry of Finance regulating the level of collection, system of collection, payment, management, and utilization of fees for issuing certificates of registration of copyright and related rights.

2. Other contents related to the collection, payment, management, utilization, revenue receipts, and public disclosure of fee systems not mentioned in this Circular shall be implemented according to the Law on Fees and Charges; Decree No. 120/2016/NĐ-CP dated August 23, 2016, of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; Circular No. 156/2013/TT-BTC dated November 6, 2013, of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration, and Decree No. 83/2013/NĐ-CP dated July 22, 2013, of the Government; Circulars of the Minister of Finance guiding the printing, issuance, management, and use of revenue receipts and charges belonging to the State budget, and any subsequent amendments, supplements, or replacements (if any).

3. 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 supplementary guidance.