Thông tư 122/2013/TT-BTC

CIRCULAR

PROVIDING FOR THE COLLECTION RATES, REGIME OF COLLECTION, REMITTANCE, MANAGEMENT AND USE OF CHARGES FOR THE APPRAISAL FOR SCREENPLAYS, MOVIES, ART PERFORMANCE PROGRAMS; FEES FOR LICENSE OF ELIGIBILITY FOR TRADING IN FILM PRODUCTION, AND FEES FOR LICENSE OF SETTING UP REPRESENTATIVE OFFICE OF FOREIGN MOVIE ESTABLISHMENTS IN VIETNAM

Pursuant to the Law on cinematography No. 62/2006/QH11 of June 29, 2006;

Pursuant to the Law No. 31/2009/QH12, of June 18, 2009, amending and supplementing a number of articles Law on cinematography No. 62/2006/QH11;

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, model contests and beauty contests; the circulation and trade of audio and video 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 charges for the appraisal for screenplays, movies, art performance programs; fees for license of eligibility for trading in film production, and fees for license of setting up representative office of foreign movie establishments in Vietnam, as follows:

Article 1. Subjects of application

1. Organizations and individuals must pay charges, fees as prescribed in this Circular when they have screenplays and movies appraised, art performance programs appraised, or when they are appraised for license of eligibility for trading in film production and appraised for license of setting up representative office of foreign movie establishments in Vietnam by competent agencies.

2. Not collect charges for appraisal of art performance programs regarding programs, plays serving for political tasks permitted by agencies with function of art management. 

Article 2. Collection rates of charges and fees

1. Charges for appraisal for screenplays, movies shall comply with the collection level table as follows:

Note: The collection levels defined above are applied to appraisal for the first time. If a screenplay or movie has many complicated matters which must be repaired for re-appraisal, the subsequent times shall be subject to the collection level equal to 50% of the corresponding levels prescribed above.  

2. Charges for appraisal for art performance programs shall comply with the collection level table as follows:

Note:

- The collection levels of charges for appraisal of programs, plays for charitable and humanitarian purposes will be 50% of the prescribed collection levels of charges according to the time length of programs, plays mentioned at above table.

- If programs, plays have matters, which need amendment for re-appraisal, the collection levels of charges for appraisal of programs, plays at subsequent times shall be subject to the collection levels equal to 50% of the collection levels of charges for the appraisal at the first time.

3. Fees for license of cinematographic practice (including appraisal of dossier):

a) License of eligibility for film production and trading:  600,000 VND / license.

b) License for open of representative office of foreign cinematographic establishments in Vietnam: 600,000 VND / license.

4. For films, screenplays, performance programs and dossiers of cinematographic practice which have been conducted for appraisal by competent agencies but fail to satisfy the prescribed conditions through evaluation, hence have not been licensed for production or cinematographic practice, the already paid fee and charge amounts shall not be refunded.

Article 3. Management and use of charges and fees

1. Agencies collecting charges and fees are organizations and units which are assigned to conduct appraisal for screenplays and movies, appraisal for art performance programs, appraisal for license of eligibility for film trading and production, and appraisal for license of representative office of foreign cinematographic establishments in Vietnam.

2. Fees for license of eligibility for film trading and production and fees for license of representative office of foreign cinematographic establishments in Vietnam 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 appraisal for license of eligibility for film trading and production and license of representative office of foreign cinematographic establishments in Vietnam will be allocated from state budget according to the approved annual estimates.  

3. Charges for appraisal of screenplays, movies, and art performance programs 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.

4. 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. 171/2000/QD-BTC of October 27, 2000, of the Minister of Finance, promulgating the collection levels of fees for approving screenplays, movies and licensing cinematographic practice, and Circular No. 08/2004/TT-BTC of February 09, 2004, of the Ministry of Finance, guiding the regime of collection, payment, management and use of charge for evaluation of art performance programs.

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