Thông tư 01/2021/TT-BTC

CIRCULAR

FEES FOR LICENSING KARAOKE AND NIGHTCLUB SERVICES AND SUBMISSION, COLLECTION, MANAGEMENT AND USE THEREOF

Pursuant to Law on Fees and Charges dated November 25, 2015;

Pursuant to Law on State Budget dated June 25, 2015;

Pursuant to Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government on elaborating to a number of Articles of the Law on Fee and Charges;

Pursuant to Decree No. 54/2019/ND-CP dated June 19, 2019 of the Government on karaoke and nightclub businesses;

Pursuant to Decree No. 126/2020/ND-CP dated October 19, 2020 of Government on elaborating to Law on Tax Administration;

Pursuant to Decree No. 87/2017/ND-CP dated July 26, 2017 of the Government on functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the request of the Director General of the Department of Tax Policy;

Minister of Finance promulgates Circular on fees for licensing karaoke and nightclub services and submission, collection, management and use thereof.

Article 1. Scope and regulated entities

1. This Circular prescribes fees for licensing karaoke and nightclub services (certificate of eligibility for providing karaoke and nightclub services) and submission, collection, management and use thereof.

2. This Circular applies to:

a) Enterprises and business households applying for issuance of certificate of eligibility for providing karaoke and nightclub services.

b) Competent regulatory authorities capable of issuing certificates of eligibility for providing karaoke and nightclub services.

c) Other organizations and individuals related to submission, collection, management and use of fees for issuance of certificate of eligibility for providing karaoke or nightclub services.

Article 2. Fee payers

Enterprises and business households must include fees when submitting applications for issuance of certificate of eligibility for providing karaoke and nightclub services as specified under this Circular.

Article 3. Fee collectors

Departments of Culture, Sports and Tourism; Departments of Culture and Sports or Departments of Culture, Information, Sports and Tourism of provinces and central-affiliated cities or regulatory agencies for culture affairs of districts decentralized and authorized to issue certificate of eligibility for providing karaoke or nightclub service as per the law shall collect fees according to this Circular.

Article 4. Fee amount

Fee for issuance of certificate of eligibility for providing karaoke or nightclub service is as follows:

1. In central-affiliated cities and cities, townlets affiliated to provinces:

a) Fees for issuance of certificate of eligibility for providing karaoke service:

- From 1 to 3 rooms: VND 4,000,000/certificate.

- From 4 to 5 rooms: VND 6,000,000/certificate.

- 6 rooms or more: VND 12,000,000/certificate.

Fee for revision of certificate of eligibility for providing karaoke service in case of additional rooms shall be VND 2,000,000/room; total fee must not exceed VND 12,000,000/certificate/instance of revision.

b) Fee for issuance of certificate of eligibility for nightclub service is VND 15,000,000/certificate.

2. In administrative divisions other than those specified under Clause 1 of this Article:

a) Fees for issuance of certificate of eligibility for providing karaoke service:

- From 1 to 3 rooms: VND 2,000,000/certificate.

- From 4 to 5 rooms: VND 3,000,000/certificate.

- 6 rooms or more: VND 6,000,000/certificate.

Fee for revision of certificate of eligibility for providing karaoke service in case of additional rooms shall be VND 1,000,000/room; total fee must not exceed VND 6,000,000/certificate/instance of revision.

b) Fee for issuance of certificate of eligibility for nightclub service is VND 10,000,000/certificate.

3. Fee for revision of certificate of eligibility for providing karaoke or nightclub service in case of change of owners shall be VND 500,000/certificate.

Article 5. Fee declaration and submission

1. Before the end of the 5^th of each month, fee collectors must send the collected fee of the previous month to fee accounts waiting to be submitted to the budget at the State Treasury.

2. Fee collectors shall declare, submit fees monthly and make statements annually according to Law on Tax Administration and Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government on elaborating to Law on Tax Administration.

Article 6. Fee management and use

1. Fee collectors must fully submit the collected fee to the State budget. Expenditure on appraisal and fee collection allocated by the State budget in cost estimates of collectors shall conform to policies and expenditure norm of the State budget as per law.

2. In case fee collectors are regulatory authorities eligible for using collected fee to pay for operation cost according to Clause 1 Article 4 of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government on elaborating to Law on Fees and Charges may utilize 50% of the collected fee to pay for expenses under Article 5 of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government on elaborating to Law on Fees and Charges; submit 50% of collected fee to state budget under Chapter and sub-section of current state budget annex. 

Article 7. Implementation

1. This Circular comes into force from February 25, 2021 and replaces Circular No. 212/2016/TT-BTC dated November 10, 2016 of Minister of Finance on fees for licensing karaoke and nightclub services and collection, submission, management and use thereof.

2. Other details related to declaration, collection, submission, management, use and transparency of fee collection that are not specified under this Circular shall conform to Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government on elaborating to Law on Fees and Charges; Law on Tax Administration; Decree No. 126/2020/ND-CP dated October 19, 2020 of Government on elaborating to Law on Tax Administration and Circular No. 303/2016/TT-BTC dated November 15, 2016 of Minister of Finance guiding printing, issuance, management and use of certificates for collection of fees and charges for state budget.

3. In case relevant legislative documents mentioned in this Circular are revised or replaced, the new and revised, replaced documents shall prevail.

4. Difficulties that arise during the implementation should be reported to Ministry of Finance for further notice./.