Thông tư 136/2014/TT-BTC sửa đổi Thông tư 122/2013/TT-BTC

THE MINISTRY OF FINANCE

Circular No. 136/2014/TT-BTC dated September 15, 2014 of the Ministry of Finance amending and supplementing some articles of the Circular No. 122/2013/TT-BTC dated August 28, 2013 of the Ministry of Finance

Pursuant to the Ordinance No. 38/2001/PL-UBTVQH10 dated August 28, 2001 of the Standing Committee of National Assembly on charges and fees;

Pursuant to the Decree No. 57/2002/ND-CP dated June 03, 2002; the Decree No. 24/2006/ND-CP dated March 06, 2006 detailing the implementation of Ordinance on Fees and Charges;

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

Pursuant to the Decree No. 54/2010/ND-CP dated May 21, 2010 of the Government detailing a number of articles of Cinematography Law No. 62/2006/QH11 and Law No. 31/2009/QH12 Amending and Supplementing a Number of Articles of the Cinematography Law;

Pursuant to the Decree No. 215/2013/ND-CP dated December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Head of the Department of Tax Policy,

The  Ministry of Finance amends and supplements some articles of the 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, as follows:

Article 1. Subjects of application

1. Organizations and individuals must pay charges, fees as prescribed in this Circular when they have art performance programs appraised (prescribed at the Decree No. 79/2012/ND-CP dated October 05, 2012 of the Government) and movies appraised, screenplays appraised, or when they are appraised for license of eligibility for trading in film production and appraised for license of setting up representative office of foreign movie establishments in Vietnam by competent agencies (prescribed at the Decree No. 54/2010/ND-CP dated May 21, 2010 of the Government detailing a number of articles of Cinematography Law and Law Amending and Supplementing a Number of Articles of the Cinematography Law.

2. Not collect charges for appraisal of art performance programs (programs, plays) serving for political tasks and films in the foreign film display program in Vietnam serving for political and foreign tasks permitted by agencies with function of art management (prescribed at the Decree No. 72/2012/ND-CP dated September 24, 2012 and the Decree No. 54/2010/ND-CP).

Article 2. Organization of implementation

1. This Circular takes effect on October 31, 2014.

2. Other contents relating to the collection rates of films and art performance programs which are not mentioned in this Circular shall be in accordance with the regulations prescribed at the 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.

3. Organizations or individuals in the subjects of charge collection and other relevant agencies shall implement this Circular.

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

For the Minister of Finance

The Deputy Minister

Vu Thi Mai