Circular No. 289/2016/TT-BTC stipulates the levels of collection, the system of collection, submission, management, and utilization of fees and charges in the field of cinema.

CIRCULAR

Regulations on the level of collection, collection system, payment, management and use of fees and charges
in the field of cinema

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 the Cinema Law dated June 29, 2006;

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, collection system, payment, management and use of fees for script review and film classification (including film review); fees for reviewing the issuance of joint venture and cooperative production film permits and provision of film production services for foreign organizations and individuals; charges for issuing and affixing control labels on tapes and discs with programs in the field of cinema; charges for issuing permits to establish branches and representative offices of foreign film establishments in Vietnam.

Article 1. Scope of Regulation and Applicability

1. This Circular stipulates the level of collection, collection system, payment, management and use of fees for script review and film classification; fees for reviewing the issuance of joint venture and cooperative production film permits and provision of film production services for foreign organizations and individuals; charges for issuing and affixing control labels on tapes and discs with programs in the field of cinema; charges for issuing permits to establish branches and representative offices of foreign film establishments in Vietnam.

2. This Circular applies to:

a) Organizations and individuals requesting script review, review and film classification; requesting review of the issuance of joint venture and cooperative production film permits and provision of film production services for foreign organizations and individuals; requesting issuance and affixing of control labels on tapes and discs with programs in the field of cinema; requesting permits to establish branches and representative offices of foreign film establishments in Vietnam;

b) State authorities with the authority to review scripts, review and classify films; review the issuance of joint venture and cooperative production film permits and provision of film production services for foreign organizations and individuals; issue and affix control labels on tapes and discs with programs in the field of cinema; issue permits to establish branches and representative offices of foreign film establishments in Vietnam;

c) Other organizations and individuals related to the collection, payment, management and use of fees for script review and film classification; fees for reviewing the issuance of joint venture and cooperative production film permits and provision of film production services for foreign organizations and individuals; charges for issuing and affixing control labels on tapes and discs with programs in the field of cinema; charges for issuing permits to establish branches and representative offices of foreign film establishments in Vietnam.

Article 2. Fee and Charge Payers

Organizations and individuals must pay fees and charges according to the provisions of this Circular when submitting applications for script review, review and film classification; review of the issuance of joint venture and cooperative production film permits and provision of film production services for foreign organizations and individuals; issuance and affixing of control labels on tapes and discs with programs in the field of cinema; permits to establish branches and representative offices of foreign film establishments in Vietnam.

Article 3. Organizations collecting fees and charges

State authorities with the authority to review scripts, review and classify films; review the issuance of joint venture and cooperative production film permits and provision of film production services for foreign organizations and individuals; issue and affix control labels on tapes and discs with programs in the field of cinema; issue permits to establish branches and representative offices of foreign organizations are organizations collecting fees and charges.

Article 4. Rates of Fees and Charges

1. The level of collection for script review and film review and classification is as follows:

The levels of collection specified above apply to the first review. In cases where film scripts and films have complex issues requiring multiple revisions for re-review, subsequent reviews will be charged at 50% of the corresponding initial level.

2. The level of collection for reviewing the issuance of joint venture and cooperative production film permits and provision of film production services for foreign organizations and individuals is as follows:

a) For long film projects: VND 5,000,000/project;

b) For short film projects: VND 2,400,000/project.

3. Charge for issuing permits to establish branches and representative offices of foreign film establishments in Vietnam: VND 1,000,000/permit.

4. Charge for issuing and affixing control labels on tapes and discs with programs in the field of cinema: VND 500/label.

5. In cases where the competent authority has conducted script reviews but the requirements for production were not met; reviews and classifications of films, reviews of the issuance of joint venture and cooperative production film permits; reviews of the issuance of permits to establish representative offices of foreign film establishments in Vietnam were not met, the fees and charges already paid will not be refunded.

Article 5. Cases of exemption from fees

Free review and classification of films for foreign film screenings in Vietnam serving national political and diplomatic tasks or pursuant to agreements between the Government of Vietnam and foreign governments regarding cultural and artistic fields.

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

Article 6. Declaration, Payment of Fees and Charges

1. By the fifth day of each month at the latest, the fee collection entity must transfer the amount of fees collected from the previous month into the account for pending budget payments opened at the State Treasury.

2. The fee and charge collection entities shall declare, pay the collected fees and charges 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.

3. The fee and charge collection entities shall remit the collected fees according to the ratio specified in Article 7 of this Circular and remit 100% of the collected charges into the state budget under corresponding chapters, sections, and sub-sections of the State Budget Manual.

Article 7. Management and Use of Fees

1. The fee collection entity shall deposit the entire amount of collected fees into the state budget. The costs for reviewing and collecting fees shall be covered by 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 entity is allocated operational expenses 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, they may retain 90% of the total collected fees to cover costs for review and collection services. The retained funds shall be managed and utilized according to 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 fees, the fee collection entity shall remit into the state budget under corresponding chapters, sections, and sub-sections of the State Budget Manual.

Article 8. Implementation organization

1. This Circular takes effect from January 1, 2017 and replaces Circular No. 121/2013/TT-BTC dated August 28, 2013 issued by the Minister of Finance prescribing the rates, procedures for collection, payment, management, and use of inspection fees for labeling control tapes, discs with programs, and software; 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 issued by the Minister of Finance prescribing the rates, procedures for collection, payment, management, and use of script inspection fees, film fees, artistic performance program fees, and licensing fees for operating conditions for film production and establishing representative offices of foreign film organizations in Vietnam.

2. Other contents related to the collection, payment, management, use, revenue receipts, and publicizing of fee collection 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 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; Circulars of the Minister of Finance guiding the printing, issuance, management, and use of fee and charge revenue receipts 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.