THE
MINISTRY OF FINANCE
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SOCIALIST REPUBLIC
OF VIET NAM
Independence -
Freedom - Happiness
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No.
08/2004/TT-BTC
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Hanoi,
February 9, 2004
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CIRCULAR
GUIDING
THE REGIME OF COLLECTION, PAYMENT, MANAGEMENT AND USE OF CHARGE FOR EVALUATION
OF ART PERFORMANCE PROGRAMS
Pursuant to August 28, 2001
Ordinance No. 38/2001/PL-UBTVQH on Charges and Fees;
Pursuant to the Governments Decree No. 57/2002/ND-CP of June 3, 2002 detailing
the implementation of the Ordinance on Charges and Fees;
Pursuant to the Governments Decree No. 77/2003/ND-CP of August 1, 2003 defining
the functions, tasks, powers and organizational structure of the Ministry of
Finance,
The Ministry of Finance hereby guides the regime of collection, payment,
management and use of charge for evaluation of art performance programs as
follows:
I. APPLICATION SUBJECTS AND
OBJECTS AS WELL AS CHARGE RATES
1. Units functioning to organize
art performances, when applying for the granting of "permits for public
performance of programs or plays" under the Regulation on professional
art-performance activities, promulgated together with the Culture and
Information Ministers Decision No. 32/1999/QD-BVHTT of April 29, 1999, must pay
charge for evaluation of art performance programs according to the provisions
of this Circular.
2. No charge shall be collected
for evaluation of programs or plays in service of political tasks, which are
permitted by the art-managing functional agencies.
3. The rates of charge for
evaluation of art performance programs are specified in the Charge Rates Table
attached to this Circular.
II. ORGANIZATION OF CHARGE
COLLECTION AND PAYMENT
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2. The charge-collecting
agencies are agencies which have the responsibility to organize the evaluation
and approval of art performance programs, including:
- The Department for Art
Performance (the Ministry of Culture and Information);
- The Culture and Information
Services of the provinces or centrally-run cities.
3. The agencies collecting the
charge for evaluation of art performance programs shall have the
responsibilities:
a/ To organize the collection,
payment, management and use of the charge for evaluation of art performance
programs strictly according to the provisions of this Circular and other law
provisions on charges.
b/ To register and declare the
collection, payment and settlement of the charge for evaluation of art
performance programs according to the provisions of the Finance Ministrys
Circular No. 63/2002/TT-BTC of July 24, 2002 guiding the implementation of the
law provisions on charges and fees.
III. MANAGEMENT AND USE OF
THE CHARGE FOR EVALUATION OF ART PERFORMANCE PROGRAMS
1. The agencies collecting the
charge for evaluation of art performance programs may deduct 90% of the
collected amounts of the charge for evaluation of art performance programs to
cover expenses for the organization of evaluation and charge collection.
The remaining collected charge
amount (10% of the total collected charge amount) shall be remitted into the
State budget of various levels (the amount collected by the Department for Art
Performance shall be remitted into the central budget, and those amounts
collected by the provincial/municipal Services of Culture and Information shall
be remitted into the provincial budgets) and recorded as budget revenue into
Sub-Item 09: Charge for evaluation of cultural products, of Section 039:
Charges belonging to the socio-cultural domain.
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- Payment of remuneration to
members and secretary of the Council for evaluation of art performance
programs;
- Expense for the work of
management of collection and payment of the charge for evaluation of art
performance programs;
- Addition to the units regular
expenditure funding and expenses for procurement and small repair.
3. The agencies collecting the
charge for evaluation of art performance programs shall have to draw up plans
on collection of the charge to cover the expenses mentioned at Point 2, Section
III of this Circular and include them into the units annual budget estimates;
closely manage the deducted charge amounts to cover the above-said expenses; make
book-keeping and settlement of revenues and expenditures related to the
collection of the charge for evaluation of art performance programs according
to current law provisions.
IV. IMPLEMENTATION
ORGANIZATION
This Circular takes
implementation effect 15 days after its publication in the Official Gazette.
The promulgated regulations on the charge for evaluation of art performance
programs, which are contrary to this Circular, cease to be effective.
In the course of implementation,
if any problems arise, organizations and individuals should promptly report
them to the Ministry of Finance for study and settlement.
FOR THE FINANCE
MINISTER
VICE MINISTER
Truong Chi Trung
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TABLE
OF CHARGE RATES FOR EVALUATION OF ART PERFORMANCE PROGRAMS
(Issued
together with the Finance Ministrys Circular No. 08/2004/TT-BTC of February 9,
2004)
Ordinal
number
Time
volume of an art performance program (or play)
Charge
rates
(VND/program or play)
1
Up
to 50 minutes
300,000
2
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600,000
3
Between
101 and 150 minutes
900,000
4
Over
150 minutes
900,000
+ a surcharge
Of which:
- The surcharge is determined as
follows: As from the 151st minute on, for every additional 25 minutes (the time
volume under 25 minutes shall be counted as 25 minutes) of the time volume of a
program or play, VND 150,000 shall be added.
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- The rates of the charge for
evaluation of programs and plays organized for charity and humanitarian
purposes shall be equal to 50% of the prescribed charge rates based on the time
volumes of programs and plays mentioned in the above-said Table.
- For programs and plays
involving matters in need of revision or re-evaluation, the rates of the charge
for re-evaluation of programs and plays shall be equal to 50% of the rates of
the charge for the first evaluation.-