Thông tư 289/2016/TT-BTC phí, lệ phí trong lĩnh vực điện ảnh

THE MINISTRY OF FINANCE

Circular No.289/2016/TT-BTC dated November 15, 2016 of the Ministry of Finance on amounts, collection, payment, management and use of fees and charges in the cinematography

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 Law on cinematography dated June 29, 2006;

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. 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 and charges in the cinematography.

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 screenplays and movie classification (including appraisal of movies); assessment fees for issuance of licenses for cooperation and joint venture in film production, provision of film production services for foreign organizations and individuals; charges for the license and control labeling applicable to tapes and visual discs containing performances in cinematography; and charges for issuance of licenses for setting up branches or representative offices of foreign movie establishments in Vietnam.

2. This Circular applies to:

a) Applicants for appraisal of screenplays and movie classification (including appraisal of movies); assessment of licenses for cooperation and joint venture in film production, provision of film production services for foreign organizations and individuals; the license and control labeling applicable to tapes and visual discs containing performances in cinematography; and issuance of licenses for setting up branches or representative offices of foreign movie establishments in Vietnam.

b) Competent authorities in appraisal of screenplays and movie classification (including appraisal of movies); assessment of licenses for cooperation and joint venture in film production, provision of film production services for foreign organizations and individuals; the license and control labeling applicable to tapes and visual discs containing performances in cinematography; and issuance of licenses for setting up branches or representative offices of foreign movie establishments in Vietnam.

c) Other organizations and individuals in connection with collection, payment, management and use of fees for appraisal of screenplays and movie classification; assessment fees for issuance of licenses for cooperation and joint venture in film production, provision of film production services for foreign organizations and individuals; charges for the license and control labeling applicable to tapes and visual discs containing performances in cinematography; charges for issuance of licenses for setting up branches or representative offices of foreign movie establishments in Vietnam.

Article 2. Payers

Applicants for appraisal of screenplays and movie classification (including appraisal of movies); assessment of licenses for cooperation and joint venture in film production, provision of film production services for foreign organizations and individuals; the license and control labeling applicable to tapes and visual discs containing performances in cinematography; and issuance of licenses for setting up branches or representative offices of foreign movie establishments in Vietnam shall pay fees/charges as prescribed in this Circular.

Article 3. Collecting authorities

Competent authorities in appraisal of screenplays and movie classification; assessment of licenses for cooperation and joint venture in film production, provision of film production services for foreign organizations and individuals; the license and control labeling applicable to tapes and visual discs containing performances in cinematography; and issuance of licenses for setting up branches or representative offices of foreign movie establishments shall be collecting authorities.

Article 4. Amount

1. Amounts of fees for appraisal of screenplays, appraisal and classification of movies as follows:

The afore-mentioned amounts apply to initial appraisals. If a screenplay or movie has many complicated matters which must be repaired for re-appraisal, the subsequent times shall be subject to the amounts equal to 50% of the corresponding amounts prescribed above. 

2. Amounts of assessment fees for issuance of licenses for cooperation and joint venture in film production, provision of film production services for foreign organizations and individuals as follows:

a) Long film project: VND 5,000,000 per project.

b) Short film project: VND 2,400,000 per project.

3. Charge for issuance of licenses for setting up branches or representative offices of foreign movie establishments in Vietnam: VND 1,000,000 per license.

4. Charge for the license and control labeling applicable to tapes and visual discs containing performances in cinematography: VND 500 per label.

5. For screenplays which have been appraised by competent agencies but fail to satisfy the prescribed conditions to be put into production, for movies which have been appraised and classified, for applications for licenses for cooperation and joint venture in film production or applications for licenses for setting up branches or representative offices of foreign movie establishments in Vietnam but fail to satisfy the prescribed conditions, the already paid fee amounts shall not be refunded.

Article 5. Cases of exemption

Fees for appraisal and classification of movies with respect to foreign film screening in Vietnam serving national political and foreign affairs objectives or in accordance with agreements on cooperation between the Government of Vietnam and foreign countries in terms of culture and art.

Foreign film projection in Vietnam serving national political and foreign affairs objectives prescribed in this Circular include: screening 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 and charges 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.

3. The collecting authority shall pay the collected fees according to rate prescribed in Article 7 of this Circular and pay 100% of charges collected to State budget according to responsive applicable State budget entries.

Article 7. Management and use of fees

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.

 10% of collected fee 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 implementation must be reported to the Ministry of Finance for consideration./.

For the Minister

The Deputy Minister

Vu Thi Mai