Decision No. 68/2006/QD-BTC stipulates the amount of fees for content review and licensing fees for exporting and importing cultural products. This decision applies to organizations and individuals involved in exporting and importing cultural products that require content review.
적용 범위
Organizations and individuals exporting or importing cultural products which are required by law to be reviewed by competent state authorities regarding content and obtain a license.
핵심 사항
- The fee collection agency (the authority responsible for reviewing content and issuing licenses) shall use the entire amount of fees and licensing fees collected to cover costs for conducting the review and collecting fees.
- Organizations and individuals must pay the fees and licensing fees at the rates specified in Article 1 of this Decision when they have cultural products for export or import that require content review and a license.
- This Decision abolishes Decision No. 203/2000/QD-BTC issued by the Minister of Finance on the amount of licensing fees for content review and issuance of permits for exporting and importing cultural products.
- This Decision takes effect fifteen days from the date of publication in the Official Gazette.
- Matters related to the collection, payment, management, and use of fees for content review and licensing fees for exporting and importing cultural products not covered in this Decision shall be implemented according to the guidance provided in Circular No. 63/2002/TT-BTC of the Ministry of Finance.
🌐 이 문서의 사회적 영향
- Positive impact: Reducing the financial burden for organizations and individuals engaged in exporting and importing cultural products requiring content review.
- Negative impact: It may increase the administrative management and procedural burden for competent state authorities.
❓ 자주 묻는 질문
Which agency is responsible for collecting fees and licensing fees?
The agency with the authority to review content and issue export and import licenses for cultural products is responsible for collecting fees and licensing fees.
Which organizations and individuals must pay the fees and licensing fees?
Organizations and individuals exporting or importing cultural products which are required by law to be reviewed by competent state authorities regarding content and obtain a license.
When does this Decision take effect?
This Decision takes effect fifteen days from the date of publication in the Official Gazette.
Which agency is responsible for managing and using the collected fees and licensing fees?
Organizations and individuals paying fees and licensing fees are not specifically mentioned regarding the management and use of these fees. However, the fee collection agency is responsible for organizing the collection of fees and can use the entire amount of fees and licensing fees collected to cover costs for conducting the review.
What provisions does this Decision abolish?
This Decision abolishes Decision No. 203/2000/QD-BTC issued by the Minister of Finance on the amount of licensing fees for content review and issuance of permits for exporting and importing cultural products.
전문
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
________________________________________
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./.
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