Circular No. 290/2016/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees for the examination of content and scripts of online video games.

CIRCULAR

Regulations on the level of collection, collection regime, payment, management, and use of fees for content and script examination of online video games

Pursuant to the Law on Fees and Charges 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;

WHEREAS, 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,

The Minister of Finance issues this Circular to regulate the level of collection, collection regime, payment, management, and use of fees for content and script examination of online video games.

Article 1. Scope of Regulation and Applicability

1. This Circular regulates the level of collection, collection regime, payment, management, and use of fees for content and script examination of online video games.

2. This Circular applies to:

a) Enterprises submit examination application files for the content and scripts of online video games;

b) State agencies with authority examine the content and scripts of online video games;

c) Other organizations and individuals related to the collection, payment, management, and use of fees for content and script examination of online video games.

Article 2. Persons Paying Fees

When enterprises submit examination application files for the content and scripts of online video games, they must pay the examination fee as prescribed in this Circular.

Article 3. Fee Collection Organizations

The Radio, Television and Electronic Information Administration under the Ministry of Information and Communications is the organization collecting the fees.

Article 4. Fee Rates

The level of collection for the examination fee for the content and scripts of online video games is 5,000,000 VND per file. In cases where the competent authority has conducted the examination of the content and scripts of online video games but does not meet the required conditions, the examination fee already paid will not be refunded.

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. The organization collecting the fees shall declare and pay the collected fees 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 to guide the implementation of certain provisions of the Law on Tax Management; the Law Amending and Supplementing Certain Provisions of the Law on Tax Management, and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government.

Article 6. Management and Use of Fees

1. The organization collecting the fees shall remit the entire amount of collected fees into the state budget. The costs for examination and fee collection shall be covered from the state budget within the organizational budget according to the state budget expenditure regulations.

2. In cases where the organization collecting the fees is allocated operational costs according to the government's or Prime Minister's regulations on the mechanism of self-management and self-responsibility for personnel establishment and administrative management expenses of state agencies, it may retain 90% of the total collected fees to cover the costs for examination and fee collection as stipulated in Clause 2, Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government 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 by the organization collecting the fees.

Article 7. Implementation Organization

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

2. Other contents related to the collection, payment, management, use, receipt vouchers, and publicizing the fee collection regime 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 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 Management; the Law Amending and Supplementing Certain Provisions of the Law on Tax Management, and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government; Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance guiding the printing, issuance, management, and use of receipts for fees and charges belonging to the state budget, 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.