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THE MINISTRY OF
FINANCE
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SOCIALIST REPUBLIC
OF VIET NAM
Independence -
Freedom Happiness
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No.166/1998/TT-BTC
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Hanoi, December 19, 1998
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CIRCULAR
GUIDING THE
REGIME OF COLLECTION OF FEES ON REGISTRATION OF COPYRIGHT
In furtherance of Article 24 of Decree
No.76/CP of November 29, 1996 of the Government guiding the implementation of a
number of regulations on copyright in the Civil Code;
In furtherance of Decision No.276/CT of July 28, 1992 of the Chairman of the
Council of Ministers (now the Prime Minister) on the unified management of
charges and fees;
The Ministry of Finance provides the following guidance on the regime of
collection, remittance and management of fees on the granting of certificates
of registration of copyright:
I.
SUBJECT TO PAYMENT:
Organizations and individuals in the country and
organizations and individuals in foreign countries shall all have to pay fees
as stipulated in this Circular when they are granted certificates of
registration of copyright by the State management agency for copyright
protection.
II. FEE LEVELS:
1. The levels of collection of fees on the
granting of certificates of registration of copyright are stipulated as
follows:
Order
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Unit
Fee levels
1
2
3
4
1
Work realized on paper or similar materials
Dong/work
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2
Plastic work
Dong/work
50,000
3
Work realized on sound recording disk
Dong/tape
50,000
4
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Dong/disk
100,000
5
Architectural design
Dong/work
150,000
6
Applied art work
Dong/work
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7
Work realized on celluloid film, video tape or
video disk
Dong/work
250,000
8
Computer software work or software program on
computer
Dong/work
400,000
2. The above levels of collection apply to the
granting of certificates of registration of copyright for the first time. A
re-application for issue shall have to pay 50 per cent of the first collection for
each kind of corresponding works.
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III. ORGANIZATION OF COLLECTION
1. Agency organizing the collection of fees:
The State management agency on the protection of
copyright as stipulated in Decree No.76/CP of November 29, 1996 of the
Government shall organize the collection of fees on the granting of
certificates of registration of copyright as provided for in this Circular
(hereunder collectively called collecting agency).
2. Procedures of collecting and remitting fees:
a/ Organizations and individuals registering for
copyright shall have to pay fees on the issue of certificates of registration
of copyright to the collecting agency before being granted the certificates;
when paying the fee, they have the responsibility to ask the receiver to issue
to them the voucher on the collection of fees in conformity with the relevant
regulations of the Ministry of Finance.
In case the organization or individual fails to
pay the fee or does not fully pay the fee as prescribed in this Circular, they
shall not be granted with the certificate of registration of copyright.
The fee collecting agency is allowed to open a
custody account for managing separately the fees on registration of copyright
at the State Treasury where the collecting agency has its office. Depending on
the amount collected, big or small, the collecting agency shall periodically
once daily, every five days or 15 days, remit the fee already collected to that
custody account.
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- Upon receiving the declaration of the
collecting agency, the tax agency shall inspect the declaration, compare it
with the collecting vouchers already issued and used in order to determine the
amount already collected and the amount to be paid to the budget within the
period and inform the collecting agency of the amount to be remitted, the time
limit of remittance, the corresponding chapter, type and clause in entry 37,
sub-entry 15 as stipulated in the index of the State budget. The notice must be
sent to the fee collecting agency three days prior to the date when the fee
must be remitted as written in the notice. The time-limit for remittance of the
fee of the previous monthly to the budget written in the notice must not exceed
15 days of the subsequent month at the latest.
- Basing itself on the notice of the Tax agency,
the collecting agency shall fill the procedures to transfer the money from the
provisional holding account to the account of the Sate budget at the State
Treasury where the agency has its office.
3. Management of the money provisionally
deducted:
The agency which directly collects the fee is
allowed to deduct provisionally 40per cent (forty per cent) of the fee
collected in the period to spend on the organization of the collection of fees
on registration of copyright including the following tasks:
- Printing (or buying) forms, forms of
declaration, certificates and dossiers directly related to the collection of
fees.
- Other regular expenses in service of the
collection of fees on registration of copyright.
- Bonuses paid to the personnel of the agency
directly collecting fees on registration of copyright, the maximum bonus in a
year not exceeding three months of real wages.
The collecting agency must use the whole amount
of fees allowed for provisional deduction (40per cent) for the right purpose and
according to the spending norms stipulated by the State and must ensure valid
vouchers. Periodically each quarter and each year, the fee collecting agency
must settle the accounts with the higher
IV. ORGANIZATION OF IMPLEMENTATION
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b/ To declare the collection and remittance of
fees to the Tax Department in the province and city where the collecting agency
has its office; to remit fully and on schedule the amount to be paid into the
State budget at the notice of the Tax agency;
c/ To comply with the regime of book keeping,
vouchers and accountancy reporting, to monitor the collection and remittance of
fees strictly according to the current accountancy and statistics regime.
2. The tax agency of the locality where the
collecting agency has its office, has the responsibility to provide receipts on
collection of fees at the request of the collecting agency, inspect and urge
the fee collecting agency to observe the regime of collecting, remitting and
using fees strictly as directed at this Circular, manage and use the receipts
of the money collected and the regime of book keeping and accountancy vouchers
strictly as provided for by the Ministry of Finance.
3. This Circular likes effect 15 days after its
signing. All earlier regulations which are contrary to this Circular are now
annulled.
In the process of implementation should any
difficulty arise, it must be reported in time to the Ministry of Finance for
study and settlement.
FOR THE MINISTER OF
FINANCE
VICE MINISTER
Pham Van Trong
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