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MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No. 01/2021/TT-BTC
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Hanoi, January 7,
2021
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CIRCULAR
FEES
FOR LICENSING KARAOKE AND NIGHTCLUB SERVICES AND SUBMISSION, COLLECTION,
MANAGEMENT AND USE THEREOF
Pursuant to Law on Fees and Charges dated
November 25, 2015;
Pursuant to Law on State Budget dated June 25,
2015;
Pursuant to Decree No. 120/2016/ND-CP dated
August 23, 2016 of the Government on elaborating to a number of Articles of the
Law on Fee and Charges;
Pursuant to Decree No. 54/2019/ND-CP dated June
19, 2019 of the Government on karaoke and nightclub businesses;
Pursuant to Decree No. 126/2020/ND-CP dated
October 19, 2020 of Government on elaborating to Law on Tax Administration;
Pursuant to Decree No. 87/2017/ND-CP dated July
26, 2017 of the Government on functions, tasks, powers, and organizational
structure of the Ministry of Finance;
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Minister of Finance promulgates Circular on fees
for licensing karaoke and nightclub services and submission, collection,
management and use thereof.
Article 1. Scope and regulated
entities
1. This Circular prescribes
fees for licensing karaoke and nightclub services (certificate of eligibility
for providing karaoke and nightclub services) and submission, collection,
management and use thereof.
2. This Circular applies to:
a) Enterprises and business households applying for
issuance of certificate of eligibility for providing karaoke and nightclub
services.
b) Competent regulatory authorities capable of
issuing certificates of eligibility for providing karaoke and nightclub
services.
c) Other organizations and individuals related to
submission, collection, management and use of fees for issuance of certificate
of eligibility for providing karaoke or nightclub services.
Article 2. Fee payers
Enterprises and business households must include
fees when submitting applications for issuance of certificate of eligibility
for providing karaoke and nightclub services as specified under this Circular.
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Departments of Culture, Sports and Tourism;
Departments of Culture and Sports or Departments of Culture, Information,
Sports and Tourism of provinces and central-affiliated cities or regulatory
agencies for culture affairs of districts decentralized and authorized to issue
certificate of eligibility for providing karaoke or nightclub service as per
the law shall collect fees according to this Circular.
Article 4. Fee amount
Fee for issuance of certificate of eligibility for
providing karaoke or nightclub service is as follows:
1. In central-affiliated
cities and cities, townlets affiliated to provinces:
a) Fees for issuance of certificate of eligibility
for providing karaoke service:
- From 1 to 3 rooms: VND
4,000,000/certificate.
- From 4 to 5 rooms: VND
6,000,000/certificate.
- 6 rooms or more: VND
12,000,000/certificate.
Fee for revision of certificate of eligibility for
providing karaoke service in case of additional rooms shall be VND
2,000,000/room; total fee must not exceed VND 12,000,000/certificate/instance
of revision.
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2. In administrative divisions
other than those specified under Clause 1 of this Article:
a) Fees for issuance of certificate of eligibility
for providing karaoke service:
- From 1 to 3 rooms: VND
2,000,000/certificate.
- From 4 to 5 rooms: VND
3,000,000/certificate.
- 6 rooms or more: VND
6,000,000/certificate.
Fee for revision of certificate of eligibility for
providing karaoke service in case of additional rooms shall be VND
1,000,000/room; total fee must not exceed VND 6,000,000/certificate/instance of
revision.
b) Fee for issuance of certificate of eligibility
for nightclub service is VND 10,000,000/certificate.
3. Fee for revision of
certificate of eligibility for providing karaoke or nightclub service in case
of change of owners shall be VND 500,000/certificate.
Article 5. Fee declaration and
submission
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2. Fee collectors shall
declare, submit fees monthly and make statements annually according to Law on
Tax Administration and Decree No. 126/2020/ND-CP dated October 19, 2020 of the
Government on elaborating to Law on Tax Administration.
Article 6. Fee management and
use
1. Fee collectors must fully
submit the collected fee to the State budget. Expenditure on appraisal and fee
collection allocated by the State budget in cost estimates of collectors shall conform
to policies and expenditure norm of the State budget as per law.
2. In case fee collectors are
regulatory authorities eligible for using collected fee to pay for operation
cost according to Clause 1 Article 4 of Decree No. 120/2016/ND-CP dated August
23, 2016 of the Government on elaborating to Law on Fees and Charges may
utilize 50% of the collected fee to pay for expenses under Article 5 of Decree
No. 120/2016/ND-CP dated August 23, 2016 of the Government on elaborating to
Law on Fees and Charges; submit 50% of collected fee to state budget under
Chapter and sub-section of current state budget annex.
Article 7. Implementation
1. This Circular comes into
force from February 25, 2021 and replaces Circular No. 212/2016/TT-BTC dated
November 10, 2016 of Minister of Finance on fees for licensing karaoke and
nightclub services and collection, submission, management and use thereof.
2. Other details related to
declaration, collection, submission, management, use and transparency of fee
collection that are not specified under this Circular shall conform to Decree
No. 120/2016/ND-CP dated August 23, 2016 of the Government on elaborating to
Law on Fees and Charges; Law on Tax Administration; Decree No. 126/2020/ND-CP
dated October 19, 2020 of Government on elaborating to Law on Tax
Administration and Circular No. 303/2016/TT-BTC dated November 15, 2016 of
Minister of Finance guiding printing, issuance, management and use of
certificates for collection of fees and charges for state budget.
3. In case relevant legislative
documents mentioned in this Circular are revised or replaced, the new and
revised, replaced documents shall prevail.
4. Difficulties that arise
during the implementation should be reported to Ministry of Finance for further
notice./.
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PP. MINISTER
DEPUTY MINISTER
Vu Thi Mai