Circular No. 154/2009/TT-BTC of July 30, 2009, providing for the collection, remittance, and management of use of fees for granting advertisement permits

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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:	154/2009/TT-BTC	Signer:	Do Hoang Anh Tuan
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:	30/07/2009	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Commerce - Advertising, Tax - Fee - Charge

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THE MINISTRY OF FINANCE -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness ---------
No. 154/2009/TT-BTC	Hanoi, July 30, 2009

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.

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Circular No. 154/2009/TT-BTC of July 30, 2009, providing for the collection, remittance, and management of use of fees for granting advertisement permits

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