Thông tư 121/2013/TT-BTC

CIRCULAR

PROVIDING FOR THE COLLECTION RATES, REGIME OF COLLECTION, REMITTANCE, MANAGEMENT AND USE OF FEES FOR THE LICENSE AND CONTROL LABELING APPLICABLE TO TAPES AND VISUAL DISCS CONTAINING PERFORMANCES; CHARGES FOR APPRAISAL OF PERFORMANCES RECORDED ON TAPES, DISCS, SOFTWARE PROGRAMS OR OTHER MATERIALS

Pursuant to the Ordinance on charges and fees No. 38/2001/UBTVQH10, of August 28, 2001;

Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 03, 2002, detailing the implementation of the Ordinance on charges and fees; and the Decree No. 24/2006/ND-CP of March 06, 2006 amending and supplementing a number of articles of the Decree No. 57/2002/ND-CP of June 03, 2002;

Pursuant to the Government’s Decree No. 79/2012/ND-CP of October 05, 2012 on art performances, fashion shows, beauty and model contests; the circulation and trading of audio and visual recordings of song, dance, musical and theatrical performances;

Pursuant to the Government's Decree No. 118/2008/ND-CP dated November 27, 2008, defining the functions, duties, power and organizational structure of the Ministry of Finance;

At the proposal of Director of Tax Policy Department,

The Minister of Finance promulgates Circular providing for the collection rates, regime of collection, remittance, management and use of fees for the license and control labeling applicable to tapes and Visual Discs containing performances; charges for appraisal of performances recorded on tapes, Discs, software programs or other materials, as follows:

Article 1. Subjects of application

1. Organizations, individuals must submit fees of grant and control labeling for tapes, discs containing performances, when they are controlled, licensed and labeled of control for tapes and discs containing performances by competent state agencies, in accordance with this Circular.

2. Organizations and individuals with functions of manufacture, import, publication of song, dance, musical and theatrical performances must submit charges for appraisal of performances recorded on tapes, discs, software programs or other materials when they request for license of content approval, license of publication or license of import for song, dance, musical and theatrical performances recorded on tapes, discs, software programs or other materials as prescribed by current law on manufacture, import, circulation and trading of audio and visual tapes and discs of song, dance, musical and theatrical performances, in accordance with this Circular.

a) Not collect charges for appraisal of performances on tapes, discs, software programs or other material regarding performances serving the political tasks under decisions of the Ministry of Culture, Sports and Tourism and People’s Committees of provinces and central-affiliated cities.

b) For the song, dance, musical and theatrical performances produced domestically and recorded on tapes, discs, software programs or other materials, when appraising them for license of publication, charge is collected only for the first time, when they must be revised and re-appraised, collection of charge is not required, and when they are licensed for manufacture, collection of charge is not required.

c) For the song, dance, musical and theatrical performances imported and recorded on tapes, discs, software programs or other materials, when appraising them for license of import, charge is collected only for the first time, when they must be revised and re-appraised, collection of charge is not required, and when they are licensed for publication, collection of charge is not required.

d) For the song, dance, musical and theatrical performances recorded on tapes, discs, software programs or other materials, which after appraisal, fail to be eligible as prescribed and are refused for license of publication or license of import, the paid charges for the appraisal will not be returned.

3. Agencies collecting charges and fees: Agencies controlling tapes and discs shall collect, remit, manage and use fees for the license and control labeling applicable to tapes and discs containing performances; The State agencies conducting appraisal and approval for song, dance, musical and theatrical performances recorded on tapes, discs, software programs or other materials shall collect, remit, manage and use charges for appraisal of performances recorded on tapes, discs, software programs or other materials.

Article 2. Collection rates of charges and fees

1. Fee for license and control labeling for tapes and visual discs containing performances is: 500 VND/label.

2. Charges for appraisal of performances recorded on tapes, discs, software programs or other materials shall be as follows:

a) The song, dance, musical and theatrical performances recorded on tapes, discs: 150,000 VND/block (a block takes 15-minute duration).

b) Performances recorded on compressed discs, hard drives, software programs or other materials:

- Recording of less than or equal 50 songs, melodies: 1,500,000 VND/performance.

- Recording of more than 50 songs or melodies: 1,500,000 VND/performance + the increased charge of 50,000 VND/ song or melody. Total charges will not exceed 4,000,000 VND/performance.

- The song, dance and musical performances which are added into the appraised song, dance and musical performances recorded on compressed discs, hard drivers, software programs or other materials: 50,000 VND/ song or melody added newly. Total charges will not exceed 4,000,000 VND/ a song, dance and musical performance added newly.

Article 3. Management and use of charges and fees

1. Fees for license and control labeling for tapes and visual discs containing performances are revenues of state budget. Agencies collecting fees shall remit 100% of total collected fees into state budget according to chapters, items of the current state budget index. Expenses related to the license and control labeling for tapes, visual discs containing performances will be allocated from state budget according to the approved annual estimates.

2. Charges for appraisal of performances recorded on tapes, discs, software programs or other materials are revenues of state budget. The agencies collecting charges are entitled to deduct 90% of the collected amounts to cover for appraisal and charge collection in accordance with regulation. The remaining amounts (10%) shall be remitted to state budget according to chapters, items of the current state budget index.

3. Other contents relating to collection, remittance, management, use, public of regime of collection of charges and fees not guided in this Circular shall comply with guides in the Circular No. 63/2002/TT-BTC of July 24, 2002 of the Ministry of Finance guiding the implementation of the law provisions on charges and fees, the Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing the Circular No. 63/2002/TT-BTC of July 24, 2002, the Circular No. 28/2011/TT-BTC of February 28, 2011, of the Ministry of Finance, guiding implementation of a number of articles of the Law on Tax Administration and the Government’s Decree No. 85/2007/ND-CP of May 25, 2007 and the Government’s Decree No. 106/2010/ND-CP of October 28, 2010, the Circular No. 153/2012/TT-BTC of September 17, 2012 of the Ministry of Finance, guiding the printing, issuance, management and use of documents for the collection of charges and fees belonging to the state budget; and documents of amendments, supplementations (if any).

Article 4. Organization of implementation

1. This Circular takes effect on October 15, 2013.

2. It replaces the Decision No. 37/2005/QD-BTC of June 22, 2005 of the Minister of Finance, providing for the collection rates, regime of collection, remittance, management and use of charges for appraisal for performances recorded on tapes, discs, software programs or other materials, and Circular No. 21/2009/TT-BTC of February 04, 2009, of the Ministry of Finance, prescribing the levels and collection, remittance, management and use of the fee for issuance and sticking of control stamps on programmed tapes and discs.

3. Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for study and guide.