Decision No. 37/2005/QD-BTC on the level of collection, collection regime, payment, management, and use of fees for program evaluation on tapes, discs, software, and other materials.

Pursuant to …;

Regulations on the level of collection, collection system, payment, management, and use of fees for program certification on tapes, discs, software, and other materials After receiving comments from the Ministry of Culture-Sports and Tourism (in Circular No. 5198/VHTT-KHTC dated December 12, 2003, and Circular No. 4392/VHTT-KHTC dated November 25, 2004);

THE MINISTER OF FINANCE

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

This Decision promulgates the Table of Collection Levels for Fees for Program Certification on Tapes, Discs, Software, and Other Materials.
At the request of the Director of the Tax Policy Department,

DECISION:

Article 1. 1. Organizations and individuals with functions of producing, importing, and distributing music programs and stage performances when applying for issuance permits or import permits for music programs and stage performances recorded on tapes, discs, software, and other materials according to current laws on production, export, import, circulation, and business of sound tapes, sound discs, video tapes, video discs, music, and stage performances must pay the fee for program certification on tapes, discs, software, and other materials as stipulated in this Decision.

Article 2.

2. No fees for program certification on tapes, discs, software, and other materials shall be collected for programs serving political tasks as decided by the Ministry of Culture-Sports and Tourism and People's Committees of provinces and centrally-run cities.

3. For domestic-produced music programs and stage performances recorded on tapes, discs, software, and other materials, only the initial fee for certification to issue distribution permits will be collected; no fees will be charged for repairs, re-certification, or production permits.

4. For imported music programs and stage performances recorded on tapes, discs, software, and other materials, only the initial fee for certification to issue import permits will be collected; no fees will be charged for repairs, re-certification, or distribution permits.

5. For music programs and stage performances recorded on tapes, discs, software, and other materials that do not meet the conditions and are not granted distribution or import permits after certification, the paid certification fees will not be refunded.

State agencies responsible for certifying and reviewing music programs and stage performances recorded on tapes, discs, software, and other materials (the Performing Arts Administration or Provincial Departments of Culture-Sports and Tourism under centrally-run cities) have the responsibility to collect, pay, manage, and use fees for program certification on tapes, discs, software, and other materials as stipulated in this Decision (hereinafter referred to as the fee collection agency).

Article 3. The fee for program certification on tapes, discs, software, and other materials is a revenue item belonging to the state budget, managed and used as follows:

Article 4. 1. The fee collection agency is allowed to retain 90% (ninety percent) of the collected fees before paying them into the state budget to cover expenses for organizing certification and collecting fees, specifically as follows:

a) Allowance for members and secretaries of the Certification Board for music programs and stage performances recorded on tapes, discs, software, and other materials;

b) Supplementary funding for minor repairs of equipment directly serving fee collection; purchasing supplies, raw materials, office supplies, communication services, and other related expenses according to the law on fees and charges.

The retained funds as stipulated in Clause 1 of this Article shall not be reflected in the state budget and must be managed and used for their intended purpose, with complete legal documentation, and settled according to actual figures at year-end. After settling according to regulations, any unspent funds in the year may be carried over to the next year for continued use according to prescribed regulations.

2. The fee collection agency is responsible for declaring, paying, and settling 10% (ten percent) of the collected fees into the state budget according to the current State Budget Classification.

This Decision takes effect 15 days after its publication in the Official Gazette. Other contents related to the collection, payment, management, use, and public disclosure of fee systems not mentioned in this Decision shall be implemented according to the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002, issued by the Ministry of Finance guiding the implementation of laws on fees and charges.

Article 5. Organizations and individuals subject to fee payment, the fee collection agency for program certification on tapes, discs, software, and other materials, and relevant agencies are responsible for implementing this Decision./.

Article 6. - Supreme People's Procuracy,