Circular No. 121/2013/TT-BTC dated August 28, 2013 of the Ministry of Finance prescribing the collection level, collection regime, remittance, fee use and management for label license and control applicable to tapes and visual discs, appraisal charges for program on tapes, discs, software programs or other materials

THE MINISTRY OF FINANCE

Circular No.  121/2013/TT-BTC dated August 28, 2013 of the Ministry of Finance prescribing the collection level, collection regime, remittance, fee use and management for label license and control applicable to tapes and visual discs, appraisal charges for program on tapes, discs, software programs or other materials

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

Pursuant to the Decree No. 57/2002/ND-CP dated June 3, 2002 of the Government detailing the implementation of the ordinance on charges and fees; and the Decree No. 24/2006/ND-CP dated March 06, 2006 of the Government amending and supplementing a number of articles of Decree No. 57/2002/ND-CP dated June 3, 2002, detailing the implementation of the Ordinance on charges and fees;

Pursuant to the Decree No. 79/2012/ND-CP dated October 05, 2012 of the Government on art programs, fashion shows, model contests and beauty contests; the circulation and trade of audio and video recordings of art programs;

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

At the proposal of Director of Tax Policy Department,

The Minister of Finance promulgates Circular prescribing the collection level, collection regime, remittance, fee use and management for label license and control applicable to tapes and visual discs; appraisal charges for program 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 programs, when they are controlled, licensed and labeled of control for tapes and discs containing programs 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 programs must submit appraisal charges for program 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 programs 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 programs, in accordance with this Circular.

a) Not collect appraisal charges for program on tapes, discs, software programs or other material regarding programs 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 programs 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 programs 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 programs 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 programs; The State agencies conducting appraisal and approval for song, dance, musical and theatrical programs recorded on tapes, discs, software programs or other materials shall collect, remit, manage and use appraisal charges for program recorded on tapes, discs, software programs or other materials.

Article 2. Charge’s and fee’s collection levels

1. Fee for label license and control applicable to tapes and visual discs containing programs is: 500 VND/label.

2. Appraisal charges for program recorded on tapes, discs, software programs or other materials shall be as follows:

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

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

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

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

- The song, dance and musical programs which are added into the appraised song, dance and musical programs 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 program added newly.

Article 3. Charge’s and fee’s management anduse

1. Fees for label license and control applicable to tapes and visual discs containing programs 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 programs will be allocated from state budget according to the approved annual estimates.

2. Appraisal charges for program 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. Implementation organization

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

2. To replace the Decision No. 37/2005/QD-BTC dated June 22, 2005 of the Minister of Finance, providing for the collection levels, regime of collection, remittance, management and use of charges for appraisal for programs recorded on tapes, discs, software programs or other materials, and Circular No. 21/2009/TT-BTC dated 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.

For the Minister of  Finance

Deputy Minister

Vu Thi Mai