JOINT CIRCULAR No. 32-TT/LB guiding the collection rate for publishing wall calendars

JOINT CIRCULAR

Guidelines on the amount to be collected for publishing wall calendars

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Pursuant to Decision No. 60/HĐBT dated June 8, 1989 of the Council of Ministers on managing press and publication activities, and based on Decision No. 188/CT dated June 21, 1988 of the Chairman of the Council of Ministers on the state-owned collection system; the Ministry of Finance and the Ministry of Information provide guidelines on the amount to be collected for publishing wall calendars as follows:

I. SUBJECTS REQUIRED TO PAY THE COLLECTION AMOUNT FOR PUBLISHING WALL CALENDARS

1) According to the principle that all types of wall calendars, including single-page and multi-page calendars published by units permitted to publish must pay the collection amount for publishing wall calendars according to the prescribed rates for cultural product items.

2) Units required to pay the collection amount for publishing wall calendars:

Publishers, state agencies, mass organizations, economic organizations under state ownership, non-state economic organizations... permitted to publish wall calendars must pay the collection amount for publishing wall calendars into the State budget.

3) To encourage units to reasonably use wall calendars for promotional, advertising, transactional purposes... no collection amount will be charged for publishing wall calendars within a range of 2,000 (two thousand) copies; from the 2,001st copy, the collection amount for publishing wall calendars must be paid according to the prescribed regulations.

II. COLLECTION ITEMS FOR PUBLISHING WALL CALENDARS

1) According to Decision No. 188/CT dated June 21, 1988 of the Chairman of the Council of Ministers, the state-owned collection rate for cultural products is determined at 5% of sales revenue. To facilitate management and payment, the collection amount for publishing wall calendars is specified as an absolute amount per copy.

2) The collection amount for publishing wall calendars is specifically defined for common-sized wall calendars as follows:

- Single or double-page calendar: 100đ / copy

- Triple or quadruple-page calendar: 150đ / copy

- Calendar with five to seven pages: 250đ / copy

- Calendar with more than seven pages: 350đ / copy

3) For exceptional cases not conforming to the above rates due to special size characteristics... the Ministry of Finance and the Ministry of Information shall specify the specific collection amounts.

III. PROCEDURES FOR DECLARING THE COLLECTION AMOUNT FOR PUBLISHING WALL CALENDARS

1) Time of payment for the collection amount for publishing wall calendars:

Based on the characteristics of production and circulation... the time of payment for the collection amount for publishing wall calendars is stipulated concurrently with the issuance of the publication permit.

Units publishing wall calendars, based on the permitted quantity, shall collect the declaration form for paying the collection amount for publishing wall calendars and deposit the amount into the State budget at the State-Owned Collection Bureau (Ministry of Finance).

Based on proof of payment into the State budget for the permitted quantity of wall calendars, the Publication Department issues the publication permit according to current regulations.

2) Determination of the amount to be paid for publishing wall calendars:

The collection amount for publishing wall calendars payable for each permit is calculated as follows:

Quantity of copies Permitted quantity up to 2000 copies X Collection amount per copy specified for the type of calendar

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Example: For a single-page calendar, publishing 20,000 copies, the collection amount for publishing is calculated as follows:

(20,000 copies - 2,000 copies) x 100đ = 1,800,000đ

The implementation procedure for the collection amount for publishing wall calendars is carried out according to current regulations.

IV. IMPLEMENTATION PROVISIONS

1) Units paying the collection amount for publishing wall calendars have the responsibility to timely and fully pay the amount due into the State budget, and the State budget will not refund this collection amount under any circumstances.

2) In case units exceed the permitted quantity for publication, upon discovery, they will be prosecuted and fined 100% of the amount owed. In serious cases, all products will be confiscated.

3) Production and business units that have paid the collection amount for publishing wall calendars are exempt from value-added tax or corporate income tax when selling products. Private households and collective businesses trading in wall calendars shall comply with the current tax payment system.

4) This Circular takes effect from the date of signature./.