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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:
203/2000/QD-BTC
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Hanoi, December 21, 2000
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DECISION
ISSUING THE FEE LEVELS FOR EVALUATING
CONTENTS AND GRANTING PERMITS FOR EXPORT AND IMPORT OF CULTURAL PRODUCTS
THE MINISTER OF FINANCE
Pursuant to the Government’s Decree No. 15/CP of March 2, 1993 on the tasks,
powers and State management responsibilities of the ministries and
ministerial-level agencies;
Pursuant to the Government’s
Decree No. 178/CP of October 28, 1994 on the tasks, powers and organizational
structure of the Ministry of Finance;
Pursuant to the Government’s
Decree No. 04/1999/ND-CP of January 30, 1999 on fees and charges belonging to
the State budget;
In order to enhance the management of export and import cultural products after
consulting the Ministry of Culture and Information and at the proposal of
General Director of Tax,
DECIDES:
Article 1.- To issue the Table of fee levels for evaluating
contents and granting permits for export and import of cultural products.
Article 2.- Organizations and individuals exporting and/or
importing cultural products, which must be evaluated in term of their contents
and granted permits by the competent State bodies as prescribed by law, shall
have to pay fees according to the collection levels stipulated in Article 1 of
this Decision.
Article 3.- Agencies collecting fees for evaluating contents
and granting permits for export and import of cultural products shall be
entitled to deduct 50% of collected fee amount before remitting them into the
State budget in order to cover expenses for organization of fee collection; the
remainder must be remitted into the State budget (after subtracting the amount
deducted according to above-mentioned percentage).
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Article 4.- Tax agencies in localities where the
fee-collecting agencies are based shall have to guide and inspect the fee
collection in accordance with the provisions of this Decision and the Ministry
of Finance’s Circular No.
54/1999/TT-BTC of May 10, 1999 guiding the implementation of the Government’s Decree No. 04/1999/ND-CP of January 30, 1999 on
fees and charges belonging to the State budget.
Article 5.- This Decision takes effect 15 days after its
signing; all provisions on fees and charges for granting permits for export and
import of cultural products and evaluating contents of export and import
cultural products, which are contrary to this Decision are annulled.
Article 6.- Payers of fees for granting permits for export
and import of cultural products and evaluating contents of such products,
agencies tasked to organize the fee collection and the concerned agencies shall
have to implement this Decision.
FOR THE MINISTER OF FINANCE
VICE MINISTER
Vu Van Ninh
TABLE
OF FEE LEVELS FOR EVALUATING CONTENTS AND
GRANTING PERMITS FOR EXPORT AND IMPORT OF CULTURAL PRODUCTS
(Issued together with the Minister
of Finance’s Decision No. 203/2000/QD-BTC of December 21, 2000)
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1. Commercial goods: 0.2% (two thousandth) of
the value of the export or import goods lot.
2. Non-commercial goods are stipulated as
follows:
Ordinal
numbers
Cultural
products
Collection
levels
1.
Audio tapes:
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VND2,000/tape
- Documents, messages
VND5,000/tape
2.
VIDEO tapes and disks; cinematographic films;
CD-ROM and DVD disks used for computer; photomagnetic disks
VND7,000/tape, disk
3.
CD and MD disks with music, foreign language
teaching, floppy disks
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4.
Hard disks, CARTRIDGE tapes for computers.
12,000/disk, tape
5.
Plastic disks with music programs
VND500/disk
6.
Books, newspapers, magazines (with contents
having to be evaluated):
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- Export
VND200/copy
- Import
VND1,000/copy
7.
Other printed or photocopied documents:
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VND100/page
- In foreign language
VND500/page
8.
Assorted calendars:
- Wall calendars with one page, table
calendars
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- Wall calendars with many pages
VND1,000/calendar
9.
Fine art articles, art works
1% (one percent) of the value of the object
{According to the collection level specified in
above percentage (%), the minimum payable fee amount is VND 200,000 and the
maximum amount shall not exceed VND10,000,000 (ten million)}.
B/ FEES
FOR GRANTING PERMITS FOR EXPORT AND IMPORT OF CULTURAL PRODUCTS:
1. Commercial goods: VND50,000/permit
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