|
THE MINISTRY
OF FINANCE
-----------
|
SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
--------------
|
|
No. 122/2013/TT-BTC
|
Hanoi, August
28, 2013
|
CIRCULAR
PROVIDING FOR THE
COLLECTION RATES, REGIME OF COLLECTION, REMITTANCE, MANAGEMENT AND USE OF
CHARGES 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
Pursuant to the Law on cinematography No.
62/2006/QH11 of June 29, 2006;
Pursuant to the Law No. 31/2009/QH12, of June
18, 2009, amending and supplementing a number of articles Law on cinematography
No. 62/2006/QH11;
Pursuant to the Ordinance on charges and fees
No. 38/2001/UBTVQH10, of August 28, 2001;
Pursuant to the Government’s Decree No.
57/2002/ND-CP, of June 03, 2002, detailing the implementation of the Ordinance
on charges and fees; and the Decree No. 24/2006/ND-CP, of March 06, 2006
amending and supplementing a number of articles of the Decree No.
57/2002/ND-CP, of June 03, 2002;
Pursuant to the Government’s Decree No.
79/2012/ND-CP, of October 05, 2012 on art performances, fashion shows, model
contests and beauty contests; the circulation and trade of audio and video
recordings of song, dance, musical and theatrical performances;
Pursuant to the Government's Decree No.
118/2008/ND-CP dated November 27, 2008, defining the functions, duties, power
and organizational structure of the Ministry of Finance;
...
...
...
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
The Minister of Finance promulgates
Circular providing for the collection rates, regime of collection,
remittance, management and use of charges 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, as follows:
Article 1. Subjects of application
1. Organizations and individuals must pay charges,
fees as prescribed in this Circular when they have screenplays and movies
appraised, art performance programs appraised, or when they are appraised for
license of eligibility for trading in film production and appraised for license
of setting up representative office of foreign movie establishments in Vietnam
by competent agencies.
2. Not collect charges for appraisal of art
performance programs regarding programs, plays serving for political tasks
permitted by agencies with function of art management.
Article 2. Collection rates of charges and fees
1. Charges for appraisal for screenplays, movies
shall comply with the collection level table as follows:
No.
Content
Collection
level (VND)
...
...
...
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
Appraisal for screenplays, including films of
film productions, films which are made for orders, made with aids,
cooperation from foreign countries and made as service for foreign
countries:
a) Feature movie scripts
- With the length of up to 100 minutes (one
volume):
- With the length of 101 - 150 minutes (1.5
volume):
- With the length of 151 - 200 minutes,
calculated as 2 volumes.
3,600,000
5,400,000
...
...
...
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
- With the length of up to 60 minutes:
- With the length of 61 minutes or more, the fee
level shall be the same as that for feature films.
1,500,000
c) Screenplays made through cinematographic
cooperation or service provision with foreign countries:
c.1) Feature film:
- With the length of up to 100 minutes (one
volume):
- With the length of 101 - 150 minutes (1.5
volume):
...
...
...
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
6,000,000
8,000,000
c.2) Short film:
- With the length of up to 60 minutes:
- With the length of 61 minutes or more, the fee
level shall be the same as that for feature films.
2,400,000
...
...
...
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
Film appraisal:
a) Feature film:
- With the length of up to 100 minutes (one
volume):
- With the length of 101 - 150 minutes (1.5
volume):
- With the length of 151 - 200 minutes,
calculated as 2 volumes.
b) Short films (documentaries, scientific films,
cartoons…):
- With the length of up to 60 minutes:
- With the length of 61 minutes or more, the fee
level shall be the same as that for feature films.
...
...
...
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
1,800,000
2,700,000
1,100,000
Note: The collection
levels defined above are applied to appraisal for the first time. If a screenplay
or movie has many complicated matters which must be repaired for re-appraisal,
the subsequent times shall be subject to the collection level equal to 50% of
the corresponding levels prescribed above.
2. Charges for appraisal for art performance
programs shall comply with the collection level table as follows:
No.
The time length
of an art performance program (a play)
...
...
...
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
1
Up to 50 minutes
1,000,000
2
From 51 to 100 minutes
1,500,000
3
From 101 to 150 minutes
2,500,000
...
...
...
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
From 151 to 200 minutes
3,000,000
5
From 201 minutes or more
3,500,000
Note:
- The collection levels of charges for appraisal of
programs, plays for charitable and humanitarian purposes will be 50% of the
prescribed collection levels of charges according to the time length of
programs, plays mentioned at above table.
- If programs, plays have matters, which need
amendment for re-appraisal, the collection levels of charges for appraisal of
programs, plays at subsequent times shall be subject to the collection levels
equal to 50% of the collection levels of charges for the appraisal at the first
time.
3. Fees for license of cinematographic practice
(including appraisal of dossier):
...
...
...
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) License for open of representative office of
foreign cinematographic establishments in Vietnam: 600,000 VND / license.
4. For films,
screenplays, performance programs and dossiers of cinematographic practice
which have been conducted for appraisal by competent agencies but fail to
satisfy the prescribed conditions through evaluation, hence have not been
licensed for production or cinematographic practice, the already paid fee and charge
amounts shall not be refunded.
Article 3. Management and use of charges and
fees
1. Agencies collecting charges and fees are
organizations and units which are assigned to conduct appraisal for screenplays
and movies, appraisal for art performance programs, appraisal for license of
eligibility for film trading and production, and appraisal for license of
representative office of foreign cinematographic establishments in Vietnam.
2. Fees for license of
eligibility for film trading and production and fees for license of
representative office of foreign cinematographic establishments in Vietnam are
revenues of state budget. Agencies collecting fees shall remit 100% of
total collected fees into state budget according to chapters, items of the
current state budget index.
Expenses related to the appraisal for license of
eligibility for film trading and production and license of representative
office of foreign cinematographic establishments in Vietnam will be allocated
from state budget according to the approved annual estimates.
3. Charges for appraisal of
screenplays, movies, and art performance programs are revenues of state budget.
The agencies collecting charges are entitled to deduct 90% of the
collected amounts to cover for appraisal and charge collection in accordance
with regulation. The remaining amounts (10%) shall be remitted to state budget
according to chapters, items of the current state budget index.
4. Other contents relating to
collection, remittance, management, use, public of regime of collection of
charges and fees not guided in this Circular shall comply with guides in the
Circular No. 63/2002/TT-BTC, of July 24, 2002 of the Ministry of Finance
guiding the implementation of the law provisions on charges and fees, the
Circular No. 45/2006/TT-BTC, of May 25, 2006, amending and supplementing the
Circular No. 63/2002/TT-BTC, of July 24, 2002, the Circular No. 28/2011/TT-BTC,
of February 28, 2011, of the Ministry of Finance, guiding implementation of a
number of articles of the Law on Tax Administration and the Government’s Decree
No. 85/2007/ND-CP, of May 25, 2007 and the Government’s Decree No.
106/2010/ND-CP, of October 28, 2010, the Circular No. 153/2012/TT-BTC, of
September 17, 2012 of the Ministry of Finance, guiding the printing, issuance,
management and use of documents for the collection of charges and fees
belonging to the state budget; and documents of amendments, supplementations
(if any).
Article 4. Organization of 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. It replaces the Decision No. 171/2000/QD-BTC, of
October 27, 2000, of the Minister of Finance, promulgating the collection
levels of fees for approving screenplays, movies and licensing cinematographic
practice, and Circular No. 08/2004/TT-BTC, of February 09, 2004, of the
Ministry of Finance, guiding the regime of collection, payment, management and
use of charge for evaluation of art performance programs.
3. Any problems arising in the course of
implementation should be promptly reported to the Ministry of Finance for study
and guide.
FOR THE
MINISTER OF FINANCE
DEPUTY MINISTER
Vu Thi Mai