Thông tư 288/2016/TT-BTC phí thẩm định chương trình nghệ thuật biểu diễn

THE MINISTRY OF FINANCE

Circular No.288/2016/TT-BTC dated November 15, 2016 of the Ministry of Finance on amounts, collection, payment, management and use of fees for appraisal of performance art programs; fees for appraisal of performances recorded on tapes, discs, software programs or other materials

Pursuant to the Law on fees and charges dated November 25, 2015;

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

Pursuant to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 on guidelines for the Law on fees and charges;

Pursuant to the Government s Decree No. 79/2012/ND-CP of October 05, 2012, on art performances, fashion shows, model contests and beauty contests; the marketing and trade of audio and video recordings of art performances; the Government s Decree No. 15/2016/ND-CP dated March 15, 2016 on amendments to the Government s Decree No. 79/2012/ND-CP dated October 5, 2012;

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

At the request of the Director of the Tax Policy Department,

The Minister of Finance promulgates a Circular on amounts, collection, payment, management and use of fees for appraisal of performance art programs; fees for appraisal of performances recorded on tapes, discs, software programs or other materials.

Article 1. Scope of adjustment and subject of application

1. This Circular deals with amounts, collection, payment, management and use of fees for appraisal of performance art programs; charges for appraisal of performances recorded on tapes, discs, software programs or other materials.

2. This Circular applies to:

a) Applicants for appraisal of performance art programs; appraisal of performances recorded on tapes, discs, software programs or other materials.

b) Regulatory agencies competent to appraise performance art programs and/or appraise of performances recorded on tapes, discs, software programs or other materials.

c) Other entities in connection with collection, payment, management and use of fees for appraisal of performance art programs; fees for appraisal of performances recorded on tapes, discs, software programs or other materials.

Article 2. Payers

Any entity applying for appraisal of performance art programs; appraisal of performances recorded on tapes, discs, software programs or other materials shall pay an amount of fee as prescribed in this Circular.

Article 3. Collecting authorities

Department of Performing Arts (affiliated to the Ministry of Culture, Sports and Tourism); the Services of Culture, Sports and Tourism of provinces and central-affiliated cities shall be the collecting authorities.

Article 4. Amount

1. Amounts of fees for appraisal of performance art programs as follows:

2. Amounts of fees for appraisal of performances recorded on tapes, discs, software programs or other materials as follows:

a) The song, dance, musical and theatrical performances recorded on tapes, discs:

- With regard to audio-record: VND 200,000/first block plus (+) additional fee of VND 150,000 for each subsequent block (a block takes 15-minute duration).

- With regard to video-record: VND 300,000/first block plus (+) additional fee of VND 200,000 for each subsequent block (a block takes 15-minute duration).

b) Performances recorded on compressed tapes, hard drive, software or other materials:

- With regard to audio-record:

+ Recording less than or equal to 50 songs/tracks: VND 2,000,000 performance;

+ Recording greater than 50 songs/tracks: VND 2,000,000 plus (+) additional fee of VND 50,000 per song/track. Total fee may not exceed VND 7,000,000 per performance.

- With regard to video-record:

+ Recording less than or equal to 50 songs/tracks: VND 2,500,000 performance;

+ Recording greater than 50 songs/tracks: VND 2,500,000 plus (+) additional fee of VND 75,000 per song/track. Total fee may not exceed VND 9,000,000 per performance.

3. If performances recorded on tapes, discs, software programs or other materials or performance art programs, after being appraised, do not satisfy requirements for licenses, the paid amount fees shall not be refunded.

Article 5. Cases of exemption

Fees for appraisal of performance art programs serving national political and foreign affairs objectives shall be exempted.

Performances serving national political and foreign affairs objectives prescribed in this Circular include: art performance activities on the anniversary of establishing diplomatic relations with foreign countries, celebrates independence day of foreign countries in Vietnam; occasion of visits of senior leaders of foreign countries to Vietnam; celebrating birthdays of leaders of foreign countries in Vietnam or anniversary of special foreign events being held in Vietnam.

Article 6. Statement and payment

1. No later than every 5th, the collecting entity shall deposit the amount of fees collected last month to the account of fees pending payment to State budget opened at a State Treasury.

2. The collecting authority shall make monthly and annual statements and pay fees to State budget as prescribed in Clause 3 Article 19 and Clause 2 Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance on guidelines for the Law on Tax administration; Law on amendments to the Law on Tax administration and the Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government.

Article 7. Fee management and use

1. Each collecting authority shall pay full amount of fees collected to State budget. Expenses associated with assessment and collection of fees shall be covered as specified in the collecting agency’s estimates according to regime and limits of State budget expenditures in accordance with regulations of law.

2. The collecting entity may keep 90% of the amount collected to cover expenses associated with assessment and collection as prescribed in Clause 1 Article 4 of the Government s Decree No. 120/2016/ND-CP dated August 23, 2016 on guidelines for the Law on fees and charges. The withheld amount shall be managed and used in accordance with Article 5 of Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 on guidelines for the Law on fees and charges.

The remaining collected fee of 10% shall be paid to State budget according to the applicable State budget entries.

Article 8. Implementation organization

1. This Circular takes effect on January 1, 2017 and replaces Circular No. 121/2013/TT-BTC dated August 28, 2013 of the Minister of Finance on amounts, collection, payment, management and use fees for the license and control labeling applicable to tapes and Visual Discs containing performances; charges for appraisal of performances recorded on tapes, discs, software programs or other materials, Circular No. 122/2013/TT-BTC dated August 28, 2013 and Circular No. 136/2014/TT-BTC dated September 15, 2014 amendments to Circular No. 122/2013/TT-BTC dated August 28, 2013 of the Ministry of Finance on amounts, collection, payment, management and use of fees for the appraisal for screenplays, movies, art performance programs; fees for license of eligibility for trading in film production, and fees for license of setting up representative office of foreign movie establishments in Vietnam.

2. If other contents in connection with collection, payment, use of fees, receipt documents, regime of fee collection are not guided in this Circular, they shall apply responsive guidelines in the Law on fees and charges, Decree No. 120/2016/ND-CP dated August 23, 2016 on guidelines for the Law on fees and charges; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance on guidelines for the Law on Tax administration; Law on amendments to the Law on Tax administration and the Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government and Circular of the Minister of Finance on printing, issuance, management and use of documents of collection of fees and charges payable to State budget and their amending documents (if any).

3. Any difficulties  arising in the course of the implementation must be reported to the Ministry of Finance for consideration./.

For the Minister

The Deputy Minister

Vu Thi Mai