|
MINISTRY OF
FINANCE
--------
|
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
----------------
|
|
No.
212/2016/TT-BTC
|
Hanoi, November
10, 2016
|
CIRCULAR
ON THE RATE,
COLLECTION, SUBMISSION, ADMINISTRATION AND USE OF THE FEE FOR ASSESSMENT AND
LICENSING OF KARAOKE BUSINESS AND DISCOTHEQUE
Pursuant to the Law of fees and charges dated
November 25, 2015;
Pursuant to the Law of State budget dated June
25, 2015;
Pursuant to the Government’s Decree No.
120/2016/ND-CP dated August 23, 2016 on details and guidelines for the
implementation of certain articles of the Law of fees and charges;
Pursuant to the Government’s Decree No.
215/2013/ND-CP dated December 23, 2013 on the functions, missions, authority
and organizational structure of the Ministry of Finance;
Pursuant to the Government’s Decree No.
103/2009/ND-CP dated November 06, 2009 on the regulation of cultural activities
and commercial provision of public cultural services;
At the request of the Head of the Department of
Tax policy,
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article 1. Scope and regulated entities
1. The Circular stipulates the
rate, collection, submission, administration and use of the fee for assessment
and licensing of karaoke business and discotheque.
2. The Circular applies to the
individuals and organizations applying for licensing of a karaoke business or
discotheque; to competent government authorities that license karaoke
businesses and discotheques and to other organizations and individuals
concerning the collection, submission, administration of use of the fee.
Article 2. Payer
Individuals and organizations shall incur the fee
defined in this Circular upon applying to competent government authorities for
licensing of karaoke business or discotheque.
Article 3. Fee collection
The fee shall be collected by provincial
Departments of Culture, Sports and Tourism or district-level agencies
authorized to license karaoke business and discotheques pursuant to the
Government’s Decree No. 103/2009/ND-CP dated November 06, 2009 on the
regulation of cultural activities and commercial provision of public cultural
services.
Article 4. Rate of fee
The fee is specified below:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a) Fee for assessment and licensing of karaoke
business:
- For an establishment with 01
to 05 rooms, the fee is VND 6,000,000/license;
- For an establishment with 06
rooms or more, the fee is VND 12,000,000/license.
A licensed karaoke business shall be charged VND
2,000,000 per additional room upon its application for expansion.
b) The fee for assessment and licensing of a
discotheque is VND 15,000,000/license.
2. In other regions (except
those defined in Section 1 of this Article):
a) Fee for assessment and licensing of karaoke
business:
- For an establishment with 01
to 05 rooms, the fee is VND 3,000,000/license;
- For an establishment with 06
rooms or more, the fee is VND 6.000.000/license.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b) The fee for assessment and licensing of a
discotheque is VND 10,000,000/license.
Article 5. Fee declaration and submission
1. On no later than the fifth
of each month, the fee collectors shall deposit the fee amount collected in the
previous month into the budgetary contribution account at the State Treasury.
2. The fee collectors shall
declare and finalize the fees collected on monthly and annual basis,
respectively, according to the guidelines in Section 3, Article 19 and Section
2, Article 26 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 by
the Minister of Finance on guidelines for the implementation of certain
articles of the Law of tax administration; the Law on amendments to certain
articles of the Law of tax administration and the Government’s Decree No.
83/2013/ND-CP dated July 22, 2013.
Article 6. Fee administration and use
1. The fee collectors shall
submit all the fee amount collected to the state budget. The expenditure for
assessment and fee collection shall be sourced from the state budget
apportioned in the fee collection agency’s financial estimate pursuant to the
regime and norm of state budget spending as per regulations.
2. If the fee collectors
receive fixed operating subsidies according to the regulations of the
government or Prime Minister on autonomy and self-responsibility for the
disposition of tenure and administrative expenditure in government agencies,
they can retain 30% of the fee amount collected for the activities of
assessment and fee collection.
The fee amount retained shall be managed and used
according to Section 2, Article 5 of the Government’s Decree No. 120/2016/ND-CP
dated August 23, 2016 on details and guidelines for the implementation of
certain articles of the Law of fees and charges; The fee collectors shall
submit the remaining fee amount (70%) to the state budget according to the
chapters, sections and sub-sections in the state budget index.
Article 7. Implementation
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Other matters related to
the collection, submission, administration, use, receipt and disclosure of the
fee not defined in this Circular shall be governed by the Law of fees and
charges; the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 on
details and guidelines for the implementation of certain articles the Law of
charges and fees; the Circular No. 156/2013/TT-BTC dated November 06, 2013 by
the Minister of Finance on guidelines for the implementation of certain
articles of the Law of tax administration; the Law on amendments to certain
articles of the Law of tax administration, the Government's Decree No.
83/2013/ND-CP dated July 22, 2013 and the Circular by the Minister of Finance
on guidelines for the printing, issuance, administration and use of the
receipts for collection of fees and charges for the state budget and the
written amendments thereof (if available).
3. Difficulties that arise
during the progress of implementation shall be reported to the Ministry of
Finance for review, guidance and amendment./.
p.p. MINISTER
DEPUTY MINISTER
Vu Thi Mai