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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. 154/2009/TT-BTC
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Hanoi, July 30, 2009
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CIRCULAR
PROVIDING FOR THE COLLECTION,
REMITTANCE, AND MANAGEMENT OF USE OF FEES FOR GRANTING ADVERTISEMENT PERMITS
Pursuant to the Government’s Decree No. 24/2003/ND-CP of
March 13, 2003, detailing the implementation of the Ordinance on Advertisement;
Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, and
Decree No. 24/2006/ND-CP of March 6, 2006, detailing the implementation of the
Ordinance on Charges and Fees;
Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008,
defining the functions, tasks, powers and organizational structure of the
Ministry of Finance;
On the basis of the opinion of the Ministry of Culture, Sports and Tourism in
Official Letter No. 1310/BVHTTDL-VHCS of April 4, 2009;
The Ministry of Finance provides for the collection, remittance and management
of use of fees for granting advertisement permits as follows:
Article 1. Payers and rates of fees
1. When being granted advertisement
permits by state management agencies under the Ordinance on Advertisement and
the Government’s Decree No. 24/2003/ND-CP of March 13, 2003, detailing the
implementation of the Ordinance on Advertisement, organizations and individuals
shall pay fees under this Circular.
For cases otherwise provided for by
treaties which the Socialist Republic of Vietnam has signed or acceded, these
treaties prevail.
2. Fee rates for granting
advertisement permits are specified as follows:
a/ The fee rate for advertisement on
billboards, signboards, panels and in similar forms of an area of 40m2 or more:
VND 600,000/permit/billboard post or flip panel x number of advertisement
products.
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c/ The fee rate for advertisement on
billboards, signboards, panels and similar forms of an area of between 20 m2
and under 30 m2: VND 400,000 /permit/billboard post or flip panel x number of
advertisement products.
d/ The fee rate for advertisement on
billboards, signboards, panels and similar forms of an area of between 10 m2
and under 20 m2: VND 200,000 /permit/billboard post or flip panel.
e/ The fee rate for advertisement on
billboards, signboards, panels and in similar forms of an area of under 10 m2:
VND 100,000/permit/billboard post or flip panel.
(The total fee collected for each
grant of permit must not exceed VND 4,000,000).
f/ The fee rate for advertisement on
means of transport, illuminating objects, aerial objects, underwater objects,
moving objects and other similar forms (collectively referred to as unit): VND
100,000/unit.
g/ The fee rate for advertisement on
banners (including vertical and horizontal banners): VND 50,000/unit.
(The total fee collected for each
grant of permit must not exceed VND 2,000,000/permit).
h/ In case of extension of
advertisement permits, the fee rate is 50% of the corresponding rate mentioned
above.
3. Fees for the grant of
advertisement permits shall be collected in Vietnam dong.
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Article 2. Collection, remittance, management
and use
2. Fee-collecting agencies under the
Ministry of Culture, Sports and Tourism or provincial-level Culture, Sports and
Tourism Departments of provinces and centrally run cities shall register,
declare and remit collected fee amounts into the state budget under the
Ministry of Finance’s Circular No. 63/2002/TT-BTC of July 24, 2002, and
Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing
Circular No. 63/2002/TT-BTC of July 24, 2002, guiding the implementation of
regulations on charges and fees; Circular No. 60/2007/TT-BTC of June 14, 2007,
guiding the implementation of a number of articles of the Law on tax
Administration and guiding the implementation of the Government’s Decree No.
85/2007/ND-CP of May 25, 2007, detailing the implementation of a number of
articles of the Law on Tax Administration.
2. Fee-collecting agencies may
retain 70% (seventy per cent) of total collected fee amounts to cover the
following fee collection expenses:
- Expenses for printing dossiers and
permits;
- Expenses in direct service of fee
collection, such as those for stationery, office supplies, telephone,
electricity, water, and official-duty allowance according to the current
criteria and norms;
- Expenses for field assessment;
- Expenses for coordination work
defined in Joint Circular No. 06/2007/TTLT/BVHTT-BYT-BNN-BXD of February 28,
2007, of the Ministry of Culture and Information, the Ministry of Health, the
Ministry of Agriculture and Rural Development, and the Ministry of
Construction, guiding the one-stop-shop procedures of the grant of
advertisement permits;
- Expenses for procurement, regular
repair and overhaul of assets, machinery and equipment in direct service of fee
collection;
- Expenses for inspection and
rectification of the implementation of advertisement permits and violations in
advertisement activities;
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- Other expenses directly related to
the grant of advertisement permits and fee collection.
Fee-collecting agencies shall use
the total amount they are allowed to retain under the above provisions for
proper purposes with lawful invoices according to regulations and make annual
finalization thereof. Any unused amount may be carried forward to the
subsequent year for further spending under regulations.
3. Fee-collecting agencies shall
remit the remainder (30%) of the actually collected fee amount, after
subtracting the amount they are allowed to retain at the rate specified in
Clause 2, Article 2 above, into the state budget (according to the relevant
chapter, category, clause, item and sub-item of the current state budget
index).
Article 3. Organization of implementation
1. This Circular takes effect 45
days after the date of its signing. It replaces the Ministry of Finance’s
Circular No. 67/2004/TT-BTC of July 7, 2004, and Circular No. 64/2008/TT-BTC of
July 18, 2008, providing for the collection, remittance and management of fees
for the grant of advertisement permits.
2. Organizations and individuals
liable to pay fees and concerned agencies shall implement this Circular. Any
problems arising in the course of implementation should be promptly reported to
the Ministry of Finance for study and additional guidance.
FOR THE MINISTER OF FINANCE
VICE MINISTER
Do Hoang Anh Tuan
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