Thông tư 212/2016/TT-BTC

CIRCULAR

ON THE RATE, COLLECTION, SUBMISSION, ADMINISTRATION AND USE OF THE FEE FOR ASSESSMENT AND LICENSING OF KARAOKE BUSINESS AND DISCOTHEQUE

Pursuant to the Law of fees and charges dated November 25, 2015;

Pursuant to the Law of State budget dated June 25, 2015;

Pursuant to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 on details and guidelines for the implementation of certain articles of the Law of fees and charges;

Pursuant to the Government’s Decree No. 215/2013/ND-CP dated December 23, 2013 on the functions, missions, authority and organizational structure of the Ministry of Finance;

Pursuant to the Government’s Decree No. 103/2009/ND-CP dated November 06, 2009 on the regulation of cultural activities and commercial provision of public cultural services;

At the request of the Head of the Department of Tax policy,

Minister of Finance promulgates the Circular on the rate, collection, submission, administration and use of the fee for assessment and licensing of karaoke business and discotheque.

Article 1. Scope and regulated entities

1. The Circular stipulates the rate, collection, submission, administration and use of the fee for assessment and licensing of karaoke business and discotheque.

2. The Circular applies to the individuals and organizations applying for licensing of a karaoke business or discotheque; to competent government authorities that license karaoke businesses and discotheques and to other organizations and individuals concerning the collection, submission, administration of use of the fee.

Article 2. Payer

Individuals and organizations shall incur the fee defined in this Circular upon applying to competent government authorities for licensing of karaoke business or discotheque.

Article 3. Fee collection

The fee shall be collected by provincial Departments of Culture, Sports and Tourism or district-level agencies authorized to license karaoke business and discotheques pursuant to the Government’s Decree No. 103/2009/ND-CP dated November 06, 2009 on the regulation of cultural activities and commercial provision of public cultural services.

Article 4. Rate of fee

The fee is specified below:

1. In central-affiliated cities, provincial cities and towns:

a) Fee for assessment and licensing of karaoke business:

- For an establishment with 01 to 05 rooms, the fee is VND 6,000,000/license;

- For an establishment with 06 rooms or more, the fee is VND 12,000,000/license.

A licensed karaoke business shall be charged VND 2,000,000 per additional room upon its application for expansion.

b) The fee for assessment and licensing of a discotheque is VND 15,000,000/license.

2. In other regions (except those defined in Section 1 of this Article):

a) Fee for assessment and licensing of karaoke business:

- For an establishment with 01 to 05 rooms, the fee is VND 3,000,000/license;

- For an establishment with 06 rooms or more, the fee is VND 6.000.000/license.

A licensed karaoke business shall be charged VND 1,000,000 per additional room upon its application for expansion.

b) The fee for assessment and licensing of a discotheque is VND 10,000,000/license.

Article 5. Fee declaration and submission

1. On no later than the fifth of each month, the fee collectors shall deposit the fee amount collected in the previous month into the budgetary contribution account at the State Treasury.

2. The fee collectors shall declare and finalize the fees collected on monthly and annual basis, respectively, according to the guidelines in Section 3, Article 19 and Section 2, Article 26 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance on guidelines for the implementation of certain articles of the Law of tax administration; the Law on amendments to certain articles of the Law of tax administration and the Government’s Decree No. 83/2013/ND-CP dated July 22, 2013.

Article 6. Fee administration and use

1. The fee collectors shall submit all the fee amount collected to the state budget. The expenditure for assessment and fee collection shall be sourced from the state budget apportioned in the fee collection agency’s financial estimate pursuant to the regime and norm of state budget spending as per regulations.

2. If the fee collectors receive fixed operating subsidies according to the regulations of the government or Prime Minister on autonomy and self-responsibility for the disposition of tenure and administrative expenditure in government agencies, they can retain 30% of the fee amount collected for the activities of assessment and fee collection.

The fee amount retained shall be managed and used according to Section 2, Article 5 of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 on details and guidelines for the implementation of certain articles of the Law of fees and charges; The fee collectors shall submit the remaining fee amount (70%) to the state budget according to the chapters, sections and sub-sections in the state budget index.

Article 7. Implementation

1. This Circular comes into force as of January 01, 2017. It replaces the Circular No. 156/2012/TT-BTC dated September 21, 2012 by the Minister of Finance on the rate, collection, submission, administration and use of the charges for licensing of karaoke business and discotheque.

2. Other matters related to the collection, submission, administration, use, receipt and disclosure of the fee not defined in this Circular shall be governed by the Law of fees and charges; the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 on details and guidelines for the implementation of certain articles the Law of charges and fees; the Circular No. 156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance on guidelines for the implementation of certain articles of the Law of tax administration; the Law on amendments to certain articles of the Law of tax administration, the Government's Decree No. 83/2013/ND-CP dated July 22, 2013 and the Circular by the Minister of Finance on guidelines for the printing, issuance, administration and use of the receipts for collection of fees and charges for the state budget and the written amendments thereof (if available).

3. Difficulties that arise during the progress of implementation shall be reported to the Ministry of Finance for review, guidance and amendment./.