Decision No. 68/2006/QD-BTC On the regulation of the amount of fees for content review and licensing fees for exporting and importing cultural products

Pursuant to …;

Regarding the establishment of the level of collection, the system of collection, submission, management, and utilization of fees for content review and licensing fees for the export and import of cultural products

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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. 88/2002/NĐ-CP dated November 7, 2002 of the Government on the management of the export and import of cultural products not for commercial purposes;

Pursuant to Decree No. 12/2006/NĐ-CP dated January 23, 2006 of the Government detailing the implementation of the Law on Trade regarding international trade activities and foreign trade agency activities;

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;

After receiving the opinions of the Ministry of Culture - Information (in Circular No. 4473/BVHTT-KHTC dated October 30, 2006 and Circular No. 4653/BVHTT-KHTC dated November 10, 2006);

At the proposal of the Director of the Tax Policy Department.

DECISION:

Article 1. This Decision annexes the Schedule of Collection Levels for Content Review Fees and Licensing Fees for Export and Import of Cultural Products.

Article 2. Organizations and individuals exporting or importing cultural products that must be reviewed by competent state authorities and obtain a permit as prescribed by law shall pay the fees and charges according to the levels set forth in Article 1 of this Decision.

Article 3. The competent authority responsible for reviewing content and issuing permits for the export and import of cultural products (the collecting entity) has the duty to organize the collection of content review fees and licensing fees for the export and import of cultural products and may use the entire amount (100%) of the collected fees and charges to cover the costs associated with the review process and the collection of fees and charges as regulated.

Article 4. This Decision takes effect fifteen days from the date of publication in the Official Gazette. Decree No. 203/2000/QĐ-BTC dated December 21, 2000 of the Minister of Finance establishing the level of collection of content review fees and licensing fees for the export and import of cultural products is hereby repealed.

Article 5. Matters related to the collection, submission, management, and utilization of content review fees and licensing fees for the export and import of cultural products not addressed in this Decision shall be implemented in accordance with the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of legal provisions on fees and charges and Circular No. 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance amending and supplementing Circular No. 63/2002/TT-BTC.

Article 6. Organizations and individuals subject to payment of fees and charges, fee-collecting entities, and relevant agencies are responsible for implementing this Decision./.