Thông tư 21/2009/TT-BTC

CIRCULAR

PRESCRIBING THE LEVELS AND COLLECTION, REMITTANCE, MANAGEMENT AND USE OF THE FEE FOR ISSUANCE AND STICKING OF CONTROL STAMPS ON PROGRAMMED TAPES AND DISCS

Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Charges and Fees, and Decree No. 24/2006/ND-CP of March 6, 2006, amending and supplementing a number of articles of Decree No. 57/2002/ND-CP of June 3, 2002;
Pursuant to the Government’s Decree No. 87/CP of December 12, 1995, on enhancing the management of cultural activities and cultural services, and stepping up the elimination of serious social evils;
Pursuant to Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
On the basis of the opinion of the Ministry of Culture, Sports and Tourism in Official Letter No. 3589/BVHTTDL-KHTC of October 15, 2008;

The Ministry of Finance hereby prescribes the levels and collection, remittance, management and use of the fee for the issuance and sticking of control stamps on programmed tapes and discs as follows:

I. GENERAL PROVISIONS

1. Organizations and individuals, when having their programmed tapes and discs controlled and stamped by competent state agencies under Article 4, Chapter II of the Regulation on circulation and trading of films, visual tapes and discs and music tapes and discs; sale and lease of publications; cultural activities and cultural services at public places; and advertisement and billboard placement, issued together with the Government’s Decree No. 87/CP of December 12, 1995, on enhancing the management of cultural activities and cultural services, and stepping up the elimination of a number of serious social evils, shall pay a fee for the issuance and sticking of control stamps on programmed tapes and discs under this Circular.

2. Programmed tape and disc control agencies shall collect a fee for the issuance and sticking of control stamps on programmed tapes and discs under this Circular.

3. In case a Treaty which the Socialist Republic of Vietnam has signed or acceded to contains different provisions, such provisions prevail.

II. SPECIFIC PROVISIONS

1. Fee levels:

a/ The levels of fee for the issuance and sticking of control stamps on programmed tapes and discs are as follows:

- For video tapes: VND 250/tape;

- For audio and video discs (CD, VCD and DVD): VND 200/disc.

b/ Basing on the fee levels specified at Point a of this Clause, programmed tape and disc control agencies shall coordinate with provincial-level Tax Departments of localities where they are headquartered in printing stamps with par values corresponding to the fee levels for issuance and sticking on controlled programmed tapes and discs.

2. Collection, remittance, management and use of the fee for the issuance and sticking of control stamps on programmed tapes and discs

2.1. Fee-collecting agencies shall publicly post up the fee levels (stamp par values) specified in this Circular at their offices where the fee is collected.

2.2. When collecting the fee, collectors shall issue and stick appropriate stamps on the controlled tapes and discs. They shall manage stamps according to the Finance Ministry’s regulations on management of charge and fee receipts.

2.3. The fee for the issuance and sticking of control stamps on programmed tapes and discs is a state budget revenue, and shall be managed and used as follows:

Fee-collecting agencies may retain 90% (ninety per cent) of the total collected fee amount to cover fee collection expenses, specifically as follows:

a/ Expenses for paper, ink and cost for stamp printing;

b/ Expenses for fee collection such as stationery, office supplies, telephone, electricity, water, working-trip allowances and duty allowances according to current standards and norms;

c/ Expenses for stamp handling, packaging, sealing, counting and transportation;

d/ Expenses for procurement of supplies, raw materials and other expenses directly related to the fee collection;

e/ Rewards and welfare for their employees directly performing fee collection jobs and related services. The average annual reward and welfare level per person must not exceed three months’ actually paid salary if the collected amount in the year is higher than that of the previous year, or two months’ actually paid salary if the amount collected in the year is lower than or equal to that of the previous year.

Fee-collecting agencies shall use all the fee amount retained under the above provisions for proper purposes with lawful vouchers according to regulations. They shall make annual settlement for actually collected and spent amounts. After making settlement strictly according to regulations, if there is some fee amount not used up in the year, it may be carried forward to the subsequent year for further spending according to regulations. Fee amounts retained by fee-collecting agencies for covering fee collection expenses are not reflected in the state budget.

3. Fee-collecting agencies shall remit into the state budget the 10% (ten per cent) fee amount according to the corresponding chapter, category, clause, section and sub-section of the current state budget index.

III. ORGANIZATION OF IMPLEMENTATION

1. This Circular takes effect 45 days from the date of its signing.

2. Other contents related to the collection, remittance, management, use, publicity and settlement of the collected fee amount for the issuance and sticking of control stamps on programmed tapes and discs not mentioned in this Circular comply with the Ministry of Finance’s Circular No. 63/2002/TT-BTC of July 24, 2002 guiding the implementation of regulations on charges and fees and Circular No. 45/206/TT-BTC of May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC and Circular No. 60/2007/TT-BTC of June 14, 2007, guiding the implementation of a number of articles of the Law on Tax Administration and guiding the implementation of the Government’s Decree No. 85/2007/ND-CP of May 25, 2007, detailing the implementation of a number of articles of the Law on Tax Administration.

3. This Circular replaces Circular No. 06/2003/TT-BTC of January 13, 2003, stipulating the collection, remittance, management and use of the fee for controlling programmed tapes and discs.

4. In the course of implementation, any arising problems should be promptly reported to the Ministry of Finance for consideration and settlement.