Circular No. 64/2008/TT-BTC Amending and Supplementing Circular No. 67/2004/TT-BTC dated July 7, 2004 of the Ministry of Finance on the regulations for collecting, paying, and managing the use of advertising permit fees

CIRCULAR

AMENDMENTS AND SUPPLEMENTS TO THE CIRCULAR NO. 67/2004/TT-BTC OF JULY 7, 2004 ISSUED BY THE MINISTRY OF FINANCE ON REGULATIONS FOR COLLECTION, PAYMENT, AND MANAGEMENT AND USE OF FEES FOR LICENSES FOR ADVERTISING ACTIVITIES

Pursuant to Decree No. 24/2003/NĐ-CP dated March 13, 2003 of the Government detailing the implementation of the Advertising Ordinance;
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. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending and supplementing certain articles of 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 functions, tasks, powers, and organizational structure of the Ministry of Finance;
After reaching consensus with the Ministry of Culture, Sports and Tourism through Circular No. 1595/BVHTTDL-KHTC dated May 5, 2008, the Ministry of Finance hereby issues amendments and supplements to Circular No. 67/2004/TT-BTC dated July 7, 2004 of the Ministry of Finance on regulations for collection, payment, and management and use of fees for licenses for advertising activities as follows:

1. Amendment

"2. The amount of fee for issuing a license for advertising on boards, signs, panels, and similar forms with an area of 40 square meters or more: VND 600,000 per license per board, sign, or panel.

a- Fee for advertising on boards, signs, panels, and similar forms with an area of 40 square meters or more: VND 600,000 per license per board, sign, or panel.² from 600,000 VND/per permit/per signboard, billboard.

b- Fee for advertising on boards, signs, panels, and similar forms with an area of 30 to less than 40 square meters: VND 500,000 per license per board, sign, or panel.² up to under 40 meters²: 500,000 VND/per permit/per signboard, billboard.

c- Fee for advertising on boards, signs, panels, and similar forms with an area of 20 to less than 30 square meters: VND 400,000 per license per board, sign, or panel.² up to under 30 meters²: 400,000 VND/per permit/per signboard, billboard.

d- Fee for advertising on boards, signs, panels, and similar forms with an area of 10 to less than 20 square meters: VND 200,000 per license per board, sign, or panel.² up to under 20 meters²e- Fee for advertising on boards, signs, panels, and similar forms with an area of less than 10 square meters: VND 100,000 per license per board, sign, or panel.

f- Fee for advertising on means of transportation, objects in public places, objects in the air, underwater, mobile objects, and other similar forms (collectively referred to as items): VND 100,000 per item.²g- Fee for advertising on banners (including both vertical and horizontal banners): VND 50,000 per item (the total fee collected once for issuing a license shall not exceed VND 2,000,000 per license).

h- In case of extending the validity period of a license for advertising, the fee shall be fifty percent of the corresponding fee mentioned above."

2. Supplement Clause 4

Section I

"4. No fee shall be charged for issuing a license for advertising political information as prescribed in Clause 2, Article 1 of Decree No. 24/2003/NĐ-CP dated March 13, 2003 of the Government detailing the implementation of the Advertising Ordinance."

"2. The agency collecting the fees may retain seventy percent (70%) of the total amount of fees actually collected before remitting it to the State budget for expenses related to the collection of fees as follows:

3. Amending and supplementing

- Direct expenses for collecting fees such as office supplies, office materials, telephone, electricity, water, and administrative fees according to current standards and norms;

- Expenses for on-site verification;

- Expenses for coordination work as prescribed in Joint Circular No. 06/2007/TTLT/BVHTT-BYT-BNN-BXD dated February 28, 2007 of the Ministry of Culture, Sports and Tourism - Ministry of Health - Ministry of Agriculture and Rural Development - Ministry of Construction guiding procedures for one-stop interlinked licensing for advertising;

- Expenses for purchasing and regular maintenance, major repairs of assets, machinery, and equipment directly serving the collection of fees;

- Expenses for inspecting and correcting violations in advertising activities;

- A fund for rewards and welfare benefits for staff involved in verification and fee collection in the unit.

The average annual amount allocated to the reward and welfare fund per person shall not exceed three months' salary if the revenue this year exceeds that of last year, and two months' salary if the revenue this year is lower than that of last year;

- Other direct expenses related to the issuance of licenses and collection of fees. All funds retained under the provisions above must be used for their intended purposes, documented legally according to established regulations, and settled annually; any unspent funds may be carried forward to the next year for continued use according to established regulations.

The remaining thirty percent (30%) of the total fees collected, after deducting the amounts retained as specified in Clause 2 of Section II above, shall be remitted to the State budget (corresponding chapter, category, subcategory, and item 047, sub-item 24 of the current State Budget Classification)."

This Circular takes effect fifteen days from the date of its publication in the Official Gazette.

3. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report them to the Ministry of Finance for further guidance and supplementation.

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