Circular No. 01/2021/TT-BTC fees of licensing karaoke or discotheque service

CIRCULAR

Prescribing the rates, collection, remittance, management and use of the appraisal charges for grant of licenses for provision of karaoke or discotheque service

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

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

Pursuant to the Government’s Decree’s No. 120/2016/ND-CP dated August 23, 2016, detailing and guiding the implementation of a number of articles of the Law on Fees and Charges;

Pursuant to the Government’s Decree No. 54/2019/ND-CP dated June 19, 2019, on provision of karaoke and discotheque services;

Pursuant to the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration;

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

At the proposal of the Director of the Tax Policy Department;

The Minister of Finance hereby promulgates the Circular prescribing the rates, collection, remittance, management and use of the appraisal charges for grant of licenses for provision of karaoke or discotheque service.

Article 1. Scope of regulation and subjects of application

1. This Circular prescribes the rates, collection, remittance, management and use of the appraisal charges for grant of licenses for provision of karaoke or discotheque service.

2. This Circular applies to:

a) Enterprises and business households requesting for grant of licenses for provision of karaoke or discotheque service.

b) State agencies competent to grant licenses for provision of karaoke or discotheque service.

c) Other organizations and individuals involved in the collection, remittance, management and use of appraisal charges for grant of licenses for provision of karaoke or discotheque service.

Article 2. Charge payers

An enterprise or business household that submits a dossier of request the state competent agency for grant of license for provision of karaoke or discotheque service must pay charge in accordance with this Circular.

Article 3. Charge-collecting agencies

Departments of Culture, Sports and Tourism; Departments of Culture and Sports or Departments of Culture, Information, Sports and Tourism of provinces and centrally run cities or state management agencies in charge of culture at district level that are decentralized or authorized to grant licenses for provision of karaoke or discotheque service according to regulations on charge collection as prescribed in this Circular.

Article 4. Charge rates

The appraisal rates for grant of licenses for provision of karaoke or discotheque service are prescribed as follows:

1. In centrally run cities and provincial cities and towns:

a) The appraisal rates for grant of licenses for provision of karaoke service:

- For an establishment with 01 to 03 rooms: VND 4,000,000/license.

- For an establishment with 04 to 05 rooms: VND 6,000,000/license.

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

The appraisal rate for modification of a license for provision of karaoke service is VND 2,000,000 per additional room in case of expansion, but the total charge rate for each appraisal must not exceed VND 12,000,000/license.

b) The appraisal rates for grant of licenses for provision of discotheque service is VND 15,000,000/license.

2. In other areas (other than those specified in Clause 1 of this Article):

a) The appraisal rates for grant of licenses for provision of karaoke service:

- For an establishment with 01 to 03 rooms: VND 2,000,000/license.

- For an establishment with 04 to 05 rooms: VND 3,000,000/license.

- For an establishment with 06 rooms or more: VND 6,000,000/license.

The appraisal rate for modification of a license for provision of karaoke service is VND 1,000,000 per additional room in case of expansion, but the total charge rate for each appraisal must not exceed VND 6,000,000/license.

b) The appraisal rates for grant of licenses for provision of discotheque service is VND 10,000,000/license.

3. The appraisal rate for modification of a license for provision of karaoke or discotheque service is VND 500,000/license in case of changing the owner.

Article 5. Declaration and remittance

1. By the 5^th every month at the latest, the charge-collecting agency shall deposit the charge amounts collected in the previous month into the State Treasury account of charges pending remittance into the state budget.

2. The charge-collecting agency shall declare and pay charges on a monthly basis and conduct annual settlement according to the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration.

Article 6. Management and use of charges

1. The charge-collecting agency shall remit 100% collected charge amounts into the State Budget. Expenses for appraisal and charge and charge collection activities shall be included in state budget estimates of charge-collecting agency based on State Budget expenditure norms and policies under regulations.

2. Charge-collecting agencies being state agencies subject to allocation of fixed operating funds from charge revenues under Clause 1, Article 4 of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding a number of articles of the Law on Charges and Fees, may retain 50% of the collected charge amounts for covering expenses specified in Article 5 of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding a number of articles of the Law on Charges and Fees; and remit 10% of these amounts into the State Budget according to corresponding chapters, items and sub-items of the State Budget Index.

Article 7. Implementation organization

1. This Circular takes effect on February 25, 2021 and replaces the Minister of Finance’s Circular No. 212/2016/TT-BTC dated November 10, 2016, prescribing the rates, collection, remittance, management and use of the appraisal charges for grant of licenses for provision of karaoke or discotheque service.

2. Other matters related to the declaration, collection, remittance, management and of charges and publicity of the regulations on charge collection which are not mentioned in this Circular must comply with the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, detailing and guiding the implementation of a number of articles of the Law on Charges and Fees; the Law on Tax Administration; the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration, and the Minister of Finance’s Circular No. 303/2016/TT-BTC of November 15, 2016, guiding the printing, issuance, management and use of different types of receipts of charges and fees belonging to the State Budget.

3. If the legislative documents referred to in this Circular are amended, supplemented or replaced, the new ones shall prevail.

4. Any problem arising in the course of implementation should be promptly reported to the Ministry of Finance for consideration and guidance./.