Circular No. 260/2016/TT-BTC on the level of collection, collection regime, submission, management, and use of fees for the examination of the content of cultural products for export and import

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of fees for reviewing the content of cultural products for export and import

On the basis of the Law on Fees and Charges dated November 25, 2015;

On the basis of Article 1. This Decree regulates the use of state assets to pay investors when implementing construction projects under the Build-Transfer Contract form (hereinafter referred to as BT Project) in accordance with the provisions of the law. June 25, 2015;

Decree No. Decision 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;

Decree No. 187/2013/NĐ-CP dated November 20, 2013, providing detailed implementation of the Law on Trade concerning international trade activities and agency buying, selling, processing, and transiting goods with foreign countries; The Minister of Finance issues this Circular to regulate the level of collection, collection system, payment, management, and use of fees for reviewing the content of cultural products for export and import.

Decree No. 215/2013/NĐ-CP dated December 23, 2013 of 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,

Article 1. This Circular regulates the level of collection, collection system, payment, management, and use of fees for reviewing the content of cultural products for export and import.

Article 1. Scope of Regulation and Applicability

Article 2. This Circular applies to organizations and individuals submitting applications for review of the content of cultural products for export and import; state agencies authorized to review the content of cultural products for export and import, and other organizations and individuals related to the collection, payment, management, and use of fees for reviewing the content of cultural products for export and import.

Organizations and individuals must pay the review fee when submitting applications for export and import permits for cultural products according to the provisions of this Circular.

Article 2. Persons Paying Fees

The Ministry of Culture, Sports and Tourism; Departments of Culture, Sports and Tourism of provinces and centrally-administered cities are the organizations collecting the fees.

Article 3. Fee Collection Organizations

1. For works of visual art and applied fine arts, paintings:

Article 4. Fee Rates

||| The levels of fees are set forth as follows:

- For the first ten works: VND 300,000 per work per review;

- From the eleventh to the forty-ninth work: VND 270,000 per work per review.

- From the fiftieth work onwards: VND 240,000 per work per review, with a maximum not exceeding VND 15,000,000 per review.

2. For photographic works:

- For the first ten works: VND 100,000 per work per review;

- From the eleventh to the forty-ninth work: VND 90,000 per work per review.

- From the fiftieth work onwards: VND 80,000 per work per review.

3. For children's toys: VND 650,000 per review.

4. For electronic game machines with reward programs installed:

- For one machine per review: VND 300,000 per review.

- For two or more machines per review: VND 500,000 per review.

5. For equipment specifically used for casino games: VND 500,000 per product per review.

Article 2. Collection organizations shall declare and pay collected 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 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 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.

Article 1. Collection organizations shall remit the entire amount of collected fees into the State budget. The costs for reviewing and collecting fees shall be covered from the State budget within the organizational budget according to the State budget expenditure regulations stipulated by law.

Article 6. Management and Use of Fees

Article 2. In cases where collection organizations are allocated operational costs according to the Government's or Prime Minister's regulations on the self-management and self-responsibility mechanism for staffing and administrative management expenses for state agencies, they may retain 90% of the total collected fees to cover the 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 Charges. The remaining 10% of the collected fees shall be remitted into the State budget according to the corresponding chapters, sections, and sub-sections of the State Budget Classification.

Article 1. This Circular takes effect from January 1, 2017, and replaces Decision No. 68/2006/QĐ-BTC dated December 6, 2006, of the Minister of Finance regulating the level of collection, collection system, payment, management, and use of fees for reviewing the content and licensing fees for exporting and importing cultural products.

Article 7. Implementation Organization

Article 2. Other contents related to collection, payment, management, use, collection receipts, and publicizing the collection system 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; Decree No. 83/2013/NĐ-CP dated July 22, 2013, of the Government; the Circular of the Minister of Finance guiding the printing, issuance, management, and use of receipts for fees and charges under the State budget; and any subsequent amendments or supplements (if any).

2. Other contents related to collection, submission, management, use, revenue receipts, and publicizing the fee collection regime 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; Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government; the Circular of the Minister of Finance guiding the printing, issuance, management, and use of revenue receipts for fees and charges under the State budget; and any amending and supplementing documents (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.