Circular No. 288/2016/TT-BTC stipulates the level of collection, collection regime, submission, management, and use of fees for reviewing artistic performance programs; fees for reviewing the content of programs on tapes, discs, software, and other materials.

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of fees for reviewing artistic performance programs; fees for reviewing the content of programs on tapes, discs, software, and other materials.

fees for reviewing the content of programs on tapes, discs, software, and other materials.

on tapes, discs, software, and other materials.

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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. 79/2012/NĐ-CP dated October 5, 2012 of the Government on artistic performances, fashion shows; beauty and model contests; circulation and business of audio and video recordings of stage music and dance; Decree No. 15/2016/NĐ-CP dated March 15, 2016 of the Government amending and supplementing some articles of Decree No. 79/2012/NĐ-CP dated October 5, 2012 of the Government;

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 stipulating the level of collection, collection system, payment, management, and use of fees for reviewing artistic performance programs; fees for reviewing the content of programs on tapes, discs, software, and other materials.

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 reviewing artistic performance programs; fees for reviewing the content of programs on tapes, discs, software, and other materials.

2. This Circular applies to:

a) Organizations and individuals requesting review of artistic performance programs; review of the content of programs on tapes, discs, software, and other materials.

b) State agencies authorized to review artistic performance programs; review of the content of programs on tapes, discs, software, and other materials.

c) Other organizations and individuals related to the collection, payment, management, and use of fees for reviewing artistic performance programs; fees for reviewing the content of programs on tapes, discs, software, and other materials.

Article 2. Persons Paying Fees

When submitting applications for review of artistic performance programs; applications for review of the content of programs on tapes, discs, software, and other materials, organizations and individuals must pay the fee as prescribed in this Circular.

Article 3. Fee Collection Organizations

The Department of Performing Arts (under the Ministry of Culture, Sports and Tourism); Departments of Culture, Sports and Tourism or Departments of Culture and Sports of provinces and centrally-administered cities are the organizations collecting the fees.

Article 4. Fee Rates

Clause 1. The level of fees for reviewing artistic performance programs is as follows:

Clause 2. The level of fees for reviewing the content of programs on tapes, discs, software, and other materials is as follows:

a) Programs of songs and dances, stage performances recorded on tapes and discs:

- For audio recordings: VND 200,000 for the first block plus an additional fee of VND 150,000 for each subsequent block (one block has a duration of 15 minutes).

- For video recordings: VND 300,000 for the first block plus an additional fee of VND 200,000 for each subsequent block (one block has a duration of 15 minutes).

b) Programs recorded on compressed discs, hard drives, software, and other materials:

- For audio recordings:

+ Recording up to or equal to 50 songs, musical pieces: VND 2,000,000 per program;

+ Recording more than 50 songs, musical pieces: VND 2,000,000 per program plus an additional fee of VND 50,000 per song, musical piece. The total fee does not exceed VND 7,000,000 per program.

- For video recordings:

+ Recording up to or equal to 50 songs, musical pieces: VND 2,500,000 per program;

+ Recording more than 50 songs, musical pieces: VND 2,500,000 per program plus an additional fee of VND 75,000 per song, musical piece. The total fee does not exceed VND 9,000,000 per program.

Clause 3. Programs on tapes, discs, software, and other materials; artistic performance programs reviewed and found not to meet the conditions for licensing shall not be refunded the fees paid for the review.

Article 5. Cases of exemption from fees

Free review of artistic performance programs for programs serving national political and diplomatic tasks.

The program serving national political and diplomatic tasks as prescribed in this Circular includes: artistic performance activities to commemorate the establishment of diplomatic relations with countries, national days of countries held in Vietnam; organization for visits by senior leaders of countries to Vietnam; commemorations of birthdays of some leaders of countries in Vietnam or special events of foreign countries organized in Vietnam.

Article 6. 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. The fee collection organization shall declare and pay the collected fees into the state budget monthly, and 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 7. Management and Use of Fees

1. The fee collection organization shall deposit the entire amount of collected fees into the state budget. The costs for appraisal and fee collection shall be covered from the state budget allocated in the organizational budget according to the state budget expenditure regulations stipulated by law.

2. In cases where the fee collection organization is allocated operational costs according to Clause 1, Article 4 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, ninety percent of the total amount of collected fees may be retained to cover costs for appraisal and fee collection services. The retained funds shall be managed and utilized according to the provisions 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.

The remaining ten percent of the fee amount shall be deposited by the fee collection organization into the state budget according to the corresponding chapters, sections, and sub-sections of the State Budget Manual.

Article 8. Implementation organization

1. This Circular takes effect from January 1, 2017, replacing Circular No. 121/2013/TT-BTC dated August 28, 2013 of the Minister of Finance prescribing the rates, procedures for collection, payment, management, and utilization of fees for labeling and control of video discs containing programs, and fees for program appraisals on video discs, software, and other materials; Circular No. 122/2013/TT-BTC dated August 28, 2013 and Circular No. 136/2014/TT-BTC dated September 15, 2014 amending and supplementing Circular No. 122/2013/TT-BTC dated August 28, 2013 of the Minister of Finance prescribing the rates, procedures for collection, payment, management, and utilization of fees for script appraisals of films, film programs, artistic performance programs, fees for issuing permits to meet business conditions for film production, and fees for issuing representative offices of foreign film enterprises in Vietnam.

2. Other contents related to the collection, payment, management, utilization, revenue receipts, and publicizing of fee collection procedures not mentioned in this Circular shall be implemented according to the provisions of 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 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 utilization of revenue receipts for fees and charges and any amendments, supplements, or replacements thereof (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.