Thông tư 154/2009/TT-BTC

CIRCULAR

PROVIDING FOR THE COLLECTION, REMITTANCE, AND MANAGEMENT OF USE OF FEES FOR GRANTING ADVERTISEMENT PERMITS

Pursuant to the Government’s Decree No. 24/2003/ND-CP of March 13, 2003, detailing the implementation of the Ordinance on Advertisement;
Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, and Decree No. 24/2006/ND-CP of March 6, 2006, detailing the implementation of the Ordinance on Charges and Fees;
Pursuant to the Government’s 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. 1310/BVHTTDL-VHCS of April 4, 2009;
The Ministry of Finance provides for the collection, remittance and management of use of fees for granting advertisement permits as follows:

Article 1. Payers and rates of fees

1. When being granted advertisement permits by state management agencies under the Ordinance on Advertisement and the Government’s Decree No. 24/2003/ND-CP of March 13, 2003, detailing the implementation of the Ordinance on Advertisement, organizations and individuals shall pay fees under this Circular.

For cases otherwise provided for by treaties which the Socialist Republic of Vietnam has signed or acceded, these treaties prevail.

2. Fee rates for granting advertisement permits are specified as follows:

a/ The fee rate for advertisement on billboards, signboards, panels and in similar forms of an area of 40m2 or more: VND 600,000/permit/billboard post or flip panel x number of advertisement products.

b/ The fee rate for advertisement on billboards, signboards, panels and similar forms of an area of between 30 m2 and under 40 m2: VND 500,000 /permit/billboard post or flip panel x number of advertisement products.

c/ The fee rate for advertisement on billboards, signboards, panels and similar forms of an area of between 20 m2 and under 30 m2: VND 400,000 /permit/billboard post or flip panel x number of advertisement products.

d/ The fee rate for advertisement on billboards, signboards, panels and similar forms of an area of between 10 m2 and under 20 m2: VND 200,000 /permit/billboard post or flip panel.

e/ The fee rate for advertisement on billboards, signboards, panels and in similar forms of an area of under 10 m2: VND 100,000/permit/billboard post or flip panel.

(The total fee collected for each grant of permit must not exceed VND 4,000,000).

f/ The fee rate for advertisement on means of transport, illuminating objects, aerial objects, underwater objects, moving objects and other similar forms (collectively referred to as unit): VND 100,000/unit.

g/ The fee rate for advertisement on banners (including vertical and horizontal banners): VND 50,000/unit.

(The total fee collected for each grant of permit must not exceed VND 2,000,000/permit).

h/ In case of extension of advertisement permits, the fee rate is 50% of the corresponding rate mentioned above.

3. Fees for the grant of advertisement permits shall be collected in Vietnam dong.

4. No fee shall be collected for the grant of permits for disseminating political information defined in Clause 2, Article 1 of the Government’s Decree No. 24/2003/ND-CP of March 13, 2003, detailing the implementation of the Ordinance on Advertisement.

Article 2. Collection, remittance, management and use

2. Fee-collecting agencies under the Ministry of Culture, Sports and Tourism or provincial-level Culture, Sports and Tourism Departments of provinces and centrally run cities shall register, declare and remit collected fee amounts into the state budget under the Ministry of Finance’s Circular No. 63/2002/TT-BTC of July 24, 2002, and Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC of July 24, 2002, guiding the implementation of regulations on charges and fees; 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.

2. Fee-collecting agencies may retain 70% (seventy per cent) of total collected fee amounts to cover the following fee collection expenses:

- Expenses for printing dossiers and permits;

- Expenses in direct service of fee collection, such as those for stationery, office supplies, telephone, electricity, water, and official-duty allowance according to the current criteria and norms;

- Expenses for field assessment;

- Expenses for coordination work defined in Joint Circular No. 06/2007/TTLT/BVHTT-BYT-BNN-BXD of February 28, 2007, of the Ministry of Culture and Information, the Ministry of Health, the Ministry of Agriculture and Rural Development, and the Ministry of Construction, guiding the one-stop-shop procedures of the grant of advertisement permits;

- Expenses for procurement, regular repair and overhaul of assets, machinery and equipment in direct service of fee collection;

- Expenses for inspection and rectification of the implementation of advertisement permits and violations in advertisement activities;

- Deductions for the reward and welfare funds for assessment officers and fee collectors in their units. The average annual deduction level per capita for the reward and welfare funds must not exceed three months’ actual pay if this year’s collected fee amount is higher than that of the previous year, and must be equal to two months’ actual pay if this year’s collected fee amount is lower that of the previous year.

- Other expenses directly related to the grant of advertisement permits and fee collection.

Fee-collecting agencies shall use the total amount they are allowed to retain under the above provisions for proper purposes with lawful invoices according to regulations and make annual finalization thereof. Any unused amount may be carried forward to the subsequent year for further spending under regulations.

3. Fee-collecting agencies shall remit the remainder (30%) of the actually collected fee amount, after subtracting the amount they are allowed to retain at the rate specified in Clause 2, Article 2 above, into the state budget (according to the relevant chapter, category, clause, item and sub-item of the current state budget index).

Article 3. Organization of implementation

1. This Circular takes effect 45 days after the date of its signing. It replaces the Ministry of Finance’s Circular No. 67/2004/TT-BTC of July 7, 2004, and Circular No. 64/2008/TT-BTC of July 18, 2008, providing for the collection, remittance and management of fees for the grant of advertisement permits.

2. Organizations and individuals liable to pay fees and concerned agencies shall implement this Circular. Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for study and additional guidance.