Circular No. 122/2013/TT-BTC dated August 28, 2013 of the Ministry of Finance on stipulating the collection rates, mechanism of collection, remittance, management and use of charges upon appraising screenplays, movies, art performance programs; license fees of eligibility for film production and trading and license fees of the establishment for representative office of foreign movie in Vietnam

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Issuing body:	Ministry of Finance	Effective date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Official number:	122/2013/TT-BTC	Signer:	Vu Thi Mai
Type:	Circular	Expiry date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Issuing date:	28/08/2013	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Finance - Banking , Tax - Fee - Charge , Culture - Sports - Tourism

SUMMARY

TO APPLY APPRAISAL CHARGE FOR FEATURE FILM AS 1,800,000 VND/VOLUME

In this Circular, from October 15, 2013, the appraisal charge for feature film with duration up to 100 minutes (01 volume) takes up 1,800,000 VND, those with duration up to 101 - 150 minutes (1.5 volume) takes up 2,700,000; film duration up to 151 - 200 minutes will be ascribed as 02 volumes; appraisal charge for short films (Documentary and scientific films, cartoons…) with duration up to 60 minutes takes up 1,100,000 VND and those with duration up to 61 minutes or more will bear charge as that for feature films.

Similarly, appraisal charge for feature film scripts is 3,600,000 VND/volume and 5,400,000 VND for 1.5 volume; the charge applied for short film scripts is 1,500,000 VND/volume with duration up to 60 minutes.
Simultaneously, appraisal charges for art performance programs with duration up to 50 minutes shall take up 1,000,000 VND and the charge may increase by every 500,000 VND for those with duration from 51 to 100 minutes, 101 to 150 minutes, 151t o 200 minutes and from 201 minutes upwards. No appraising charges are applied for art performance programs regarding political-related programs and plays permitted by competent agencies of art management.

Besides, the Circular also elaborates the fee for license issuance of eligibility for film production and trading and license of issuance for representative office establishment of foreign cinematographer as 600,000 VND/ license.

This Circular takes effect on October 15, 2013 and supersedes the Decision No. 171/2000/QD-BTC dated October 27, 2000 of the Minister of Finance and Circular No. 08/2004/TT-BTC dated February 09, 2004.

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Effect status: Known

THE MINISTRY OF FINANCE

Circular No. 122/2013/TT-BTC dated August 28, 2013 of the Ministry of Finance on stipulating the collection rates, mechanism of collection, remittance, management and use of charges upon appraising screenplays, movies, art performance programs; license fees of eligibility for film production and trading and license fees of the establishment for representative office of foreign movie in Vietnam

Pursuant to the Law on Cinematography No. 62/2006/QH11 dated June 29, 2006;

Pursuant to the Law No. 31/2009/QH12 dated 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 dated August 28, 2001;

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

Pursuant to the Government’s Decree No. 79/2012/ND-CP dated 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 stipulating the collection rates, regime of collection, remittance, management and use of charges upon appraising screenplays, movies, art performance programs; license fees of eligibility for film production and trading and license fees of the establishment for representative office of foreign movie in Vietnam as follows:

Article 1. Subjects of application

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

2. No appraising charges are applied for art performance programs regarding political-related programs and plays permitted by competent agencies of art management.

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