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THE MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
289/2016/TT-BTC
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Hanoi, November
15, 2016
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CIRCULAR
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,
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Article 1. Scope and regulated entities
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
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Article 4. Amount
1. Amounts of fees for appraisal of screenplays,
appraisal and classification of movies as follows:
No.
Description
Amount (VND)
I. Appraisal of screenplays
1
Feature movie scripts (other than regulations in
Point 3 of this section):
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With the length of up to 100 minutes (one
episode):
4.500.000
b
With the length of 101 - 150 minutes, considered
as 1.5 episodes
c
With the length of 151 - 200 minutes, considered
as 02 episodes
2
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a
With the length of up to 60 minutes
1.800.000
b
With the length of 61 minutes or more, the fee
amount shall be the same as that for feature movie scripts.
3
Screenplays made through cinematographic
cooperation or service provision with foreign countries:
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a
Feature movie scripts:
a.1
With the length of up to 100 minutes (one
episode)
7.200.000
a.2
With the length of 101 - 150 minutes, considered
as 1,5 episodes
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With the length of 151 - 200 minutes, considered
as 02 episodes
b
Scripts of short films:
b.1
With the length of up to 60 minutes
2.800.000
b.2
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II. Appraisal and classification of movies
1
Commercial films:
a
Feature film:
a.1
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3.600.000
a.2
With the length of 101 - 150 minutes, considered
as 1,5 episodes
a.3
With the length of 151 - 200 minutes, considered
as 02 episodes
b
Short film:
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b.1
With the length of up to 60 minutes:
2.200.000
b.2
With the length of 61 minutes or more, the fee
amount shall be the same as that for feature film
2
Non-commercial films:
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Feature film:
a.1
With the length of up to 100 minutes (one
episode)
2.400.000
a.2
With the length of 101 - 150 minutes, considered
as 1,5 episodes
a.3
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b
Short film:
b.1
With the length of up to 60 minutes
1.600.000
b.2
With the length of 61 minutes or more, the fee
amount shall be the same as that for feature film
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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.
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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
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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. Difficulties that arise during the
implementation must be reported to the Ministry of Finance for consideration./.
PP. MINISTER
DEPUTY MINISTER
Vu Thi Mai