Circular No. 212/2016/TT-BTC stipulates the level of collection, collection system, submission, management, and use of fees for the examination and issuance of business licenses for karaoke establishments and nightclubs.

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, COLLECTION SYSTEM, PAYMENT, MANAGEMENT AND USE OF FEES FOR THE REVIEW AND ISSUE OF BUSINESS LICENSES FOR KARAOKE AND NIGHTCLUBS

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;

Pursuant to Decree No. 103/2009/NĐ-CP dated November 6, 2009 of the Government promulgating the regulations on cultural activities and business services;

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

The Minister of Finance issues this Circular stipulating the level of collection, collection system, payment, management and use of fees for the review and issue of business licenses for karaoke and nightclubs.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular stipulates the level of collection, collection system, payment, management and use of fees for the review and issue of business licenses for karaoke and nightclubs.

2. This Circular applies to organizations and individuals requesting issuance of business licenses for karaoke and nightclubs; competent state agencies issuing business licenses for karaoke and nightclubs and other organizations and individuals related to the collection, payment, management and use of fees.

Article 2. Persons Paying Fees

Organizations and individuals must pay the fee as prescribed in this Circular when submitting applications to competent state management agencies for issuance of business licenses for karaoke and nightclubs.

Article 3. Fee Collection Organizations

Departments of Culture, Sports and Tourism of provinces and centrally-administered cities or agencies at district level authorized to issue business licenses for karaoke and nightclubs according to Decree No. 103/2009/NĐ-CP dated November 6, 2009 of the Government promulgating the Regulations on Cultural Activities and Business Services are the organizations collecting the fees.

Article 4. Fee Rates

The levels of fee collection are as follows:

1. In centrally-administered cities and cities and towns directly under provinces:

a) The level of fee for the review and issuance of business licenses for karaoke:

- From 01 to 05 rooms, the fee level is 6,000,000 VND per license;

- From 06 rooms and above, the fee level is 12,000,000 VND per license.

For cases where existing karaoke establishments request additional rooms, the fee is 2,000,000 VND per room.

b) The level of fee for the review and issuance of business licenses for nightclubs is 15,000,000 VND per license.

2. In other areas (excluding those specified in Clause 1 of this Article):

a) The level of fee for the review and issuance of business licenses for karaoke:

- From 01 to 05 rooms, the fee level is 3,000,000 VND per license;

- From 06 rooms and above, the fee level is 6,000,000 VND per license.

For cases where existing karaoke establishments request additional rooms, the fee is 1,000,000 VND per room.

b) The level of fee for the review and issuance of business licenses for nightclubs is 10,000,000 VND per license.

Article 5. Declaration 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. Collection organizations shall declare and pay the collected fees monthly and settle accounts annually in accordance with Clause 3, Article 19 and Clause 2, Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013 of 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. Collection organizations shall remit the entire amount of collected fees into the State budget. The cost for reviewing and collecting fees shall be covered from the State budget within the organization's budgetary expenditure according to the prescribed state budget expenditure norms and standards.

2. In cases where collection organizations are allocated costs for operations according to the Government's or Prime Minister's regulations on self-management and self-responsibility mechanisms for staffing and administrative management expenses for state agencies, they may retain 30% of the total collected fees to cover costs for review and fee collection.

The retained fees shall be managed and used in accordance with Clause 2, 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.. The remaining 70% of the collected fees, collection organizations 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. 156/2012/TT-BTC dated September 21, 2012 of the Minister of Finance stipulating the level of collection, collection system, payment, management and use of fees for the issuance of business licenses for karaoke and nightclubs.

2. Other contents related to collection, payment, management, use, revenue receipts, and publicizing the fee collection system not mentioned in this Circular shall be implemented in accordance with 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 for fees and charges belonging to the State budget and any subsequent amendments and supplements (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.