Circular No. 214/2016/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees for reviewing the content of non-commercial documents to issue publication permits, registration fees for issuing import permits for non-commercial publications, and registration fees for importing publications for commercial purposes.

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of fees for examining conditions for scientific and technological activities
content of non-commercial materials for issuing publication permits, fees for issuing
import permits for non-commercial publications and registration fees
for importing publications for commercial purposes

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

Pursuant to the Law on Publishing dated November 20, 2012;

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 to stipulate the level of collection, collection system, payment, management, and use of fees for reviewing the content of non-commercial materials for issuing publication permits, fees for issuing import permits for non-commercial publications, and registration fees for importing publications for commercial purposes.

Article 1. Scope of Regulation and Applicability

1. This Circular stipulates the level of collection, collection system, payment, management, and use of fees for reviewing the content of non-commercial materials for issuing publication permits, fees for issuing import permits for non-commercial publications, and registration fees for importing publications for commercial purposes.

2. This Circular applies to:

a) Agencies and organizations requesting issuance of publication permits for non-commercial materials; agencies, organizations, and individuals requesting issuance of import permits for non-commercial publications and registration for importing publications for commercial purposes;

b) State agencies authorized to issue publication permits for non-commercial materials, import permits for non-commercial publications, and confirmation of registration for importing publications for commercial purposes;

c) Other organizations and individuals related to the collection, payment, management, and use of fees and registration fees.

Article 2. Fee and Charge Payers

The entities paying the fees and registration fees include:

1. Agencies and organizations when submitting applications for issuance of publication permits for non-commercial materials must pay the review fee as prescribed in this Circular.

2. Agencies, organizations, and individuals when submitting applications for issuance of import permits for non-commercial publications or registration for importing publications for commercial purposes must pay the registration fee as prescribed in this Circular.

Article 3. Organizations collecting fees and charges

Entities collecting fees and registration fees include:

1. The Publishing, Printing, and Distribution Department (under the Ministry of Information and Communications) has the authority to issue publication permits for non-commercial materials; issue import permits for non-commercial publications of central agencies and organizations and foreign organizations; confirm registration for importing publications for commercial purposes.

2. Provincial Departments of Information and Communications have the authority to issue publication permits for non-commercial materials of other agencies and organizations with legal personality, branches, and representative offices at local levels of central agencies and organizations; issue import permits for non-commercial publications of agencies, organizations, and individuals as prescribed in Article 41 of the Law on Publications.

Article 4. Rates of Fees and Charges

The levels of fees and registration fees are specified as follows:

1. Review fee for the content of non-commercial materials for issuing publication permits:

a) Printed materials on paper: VND 15,000 per standard page;

b) Electronic reading materials: VND 6,000 per minute;

c) Electronic listening and viewing materials: VND 27,000 per minute.

2. Registration fee for issuing import permits for non-commercial publications: VND 50,000 per application.

3. Registration fee for registering import of publications for commercial purposes: VND 50,000 per application.

Article 5. Declaration, Payment of Fees and Charges

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. Entities collecting fees and registration fees shall declare and pay collected fees and registration fees monthly, settle accounts annually according to the guidance provided in Clause 3, Article 19 and Clause 2, Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Minister of Finance to guide 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.

3. Entities collecting fees and registration fees shall remit the collected review fees according to the ratio specified in Article 6 of this Circular and remit 100% of the collected registration fees into the state budget according to the corresponding chapters, sections, and sub-sections of the State Budget Manual.

Article 6. Management and Use of Fees

1. Entities collecting fees shall remit all collected review fees into the state budget. The costs for reviewing and collecting fees shall be covered from the budget allocated in the entity's budget estimate according to the state budget expenditure regulations as prescribed by law.

2. In cases where the entity collecting fees is allocated operational costs according to the government's or Prime Minister's regulations on the self-management and self-responsibility mechanism for using staff quotas and administrative management funds for state agencies, it may retain 90% of the total collected review fees to cover costs for reviewing and collecting fees as stipulated in 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 Registration Fees. The remaining 10% of the collected review fees shall be remitted into the state budget by the entity collecting fees.

Article 7. Implementation organization and enforcement provisions

1. This Circular takes effect from January 1, 2017.

2. Other contents related to collection, payment, management, use, revenue receipts, publicizing the collection system of fees and registration fees not mentioned in this Circular shall be implemented according to the Law on Fees and Registration Fees; 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 Registration Fees; 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; Circulars of the Minister of Finance guiding the printing, issuance, management, and use of revenue receipts belonging to the state budget and any amendments or 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.