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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.
64/2008/TT-BTC
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Hanoi,
July 18, 2008
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CIRCULAR
AMENDING
AND SUPPLEMENTING THE FINANCE MINISTRY’S CIRCULAR No. 67/2004/TT-BTC OF JULY 7,
2004, PROVIDING FOR THE REGIME OF COLLECTION, REMITTANCE, AND MANAGEMENT OF USE
OF THE 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,
detailing the implementation of the Ordinance on Charges and Fees;
Pursuant to the Government’s Decree No. 24/2006/ND-CP of March 6, 2006,
amending and supplementing a number of articles of the Government’s Decree No.
57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on
Charges and Fees;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining
the functions, tasks, powers and organizational structure of the Ministry of
Finance;
After reaching agreement with
the Ministry of Culture, Sports and Tourism in Official Letter No.
1595/BVHTTDL-KHTC of May 5, 2008, the Ministry of Finance guides the amendment
and supplementation of the Finance Ministry’s Circular No. 67/2004/TT-BTC of
July 7, 2004, providing for the regime of collection, remittance and management
of use of the fees for granting advertisement permits, as follows:
1. Clause 2 of Section I is
amended as follows:
“2. Fee rates for granting
advertisement permits are specified as follows:
a/ Fee rate for advertisement on
billboards, signboards, panels and in similar forms of an area of 40m2 or more:
600,000 dong/permit/billboard, signboard or panel.
b/ Fee rate for advertisement on
billboards, signboards, panels and in similar forms of an area of between 30m2
and under 40m2: 500,000 dong/permit/billboard, signboard or panel.
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d/ Fee rate for advertisement on
billboards, signboards, panels and in similar forms of an area of between 10m2
and under 20m2: 200,000 dong/permit/billboard, signboard or panel.
e/ Fee rate for advertisement on
billboards, signboards, panels and in similar forms of an area of under 10m2:
100,000 dong/permit/billboard, signboard or panel.
f/ Fee rate for advertisement on
means of transport, illuminating objects, aerial objects, underwater objects,
moving objects and other similar advertising forms (collectively called unit):
100,000 dong/unit.
g/ Fee rate for advertisement on
banners (including vertical and horizontal banners): 50,000 dong/unit (the
total fee amount for each time of permit grant not exceed 2,000,000
dong/permit).
h/ In case of extension of
advertisement permits, the fee rate is 50% of above-mentioned fee rates.”
2. Section I is added with
Clause 4 as follows:
“4. Fee for the granting for
advertisement permits is not collected for political information defined in
Clause 2, Article 1 of the Government’s Decree No. 24/2003/ND-CP of March 13,
2003, detailing the implementation of the Ordinance on Advertisement.”
3. Clauses 2 and 3 of Section
II are amended and supplemented as follows:
“2. Fee-collecting agencies may
retain 70% (seventy per cent) of total collected fees before remitting it into
the state budget to cover fee collection expenses:
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- 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 actual
assessment;
- Expenses for coordinating
activities prescribed in the Joint Circular No. 06/2007/TTLT/BVHTT-BYT-BNN-BXD
of February 28, 2008, 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 repairs, overhauls of assets, machinery and equipment in direct service
of the fee collection;
- Expenses for inspection and
rectification for the implementation of advertisement permits and violations in
advertisement activities;
- Appropriations for the reward
and welfare funds for officials and employees directly engaged in the
assessment and fee collection at their units. The maximum appropriation level
for the reward and welfare funds must not exceed three months’ actually paid
salary if this year’s collected fee amounts are higher than those of previous
year, and must be equal to two months’ actually paid salary if this year’s
collected fee amounts are lower those of previous year.
- Other expenses directly
related to the grant of advertisement permits and fee collection.
The total appropriation amounts
according to the above provisions shall be used by fee-collecting agencies for
right purposes with lawful invoices according to regulations and annually
settled. In case these amounts are not used up, they may be carried forward to
the next year for further spending under regulations.
3. The remainder (30%) of
actually collected fee amounts, after subtracting appropriations at the rate
prescribed in Clause 2 of Section II, shall be remitted by fee-collecting
agencies into the state budget (relevant chapter, category, clause, heading
047, sub-heading 24 of the current state budget index).”
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5. Any difficulty arising
in the course of implementation should be promptly reported by organizations or
individuals to the Finance Ministry for study and additional guidance.
FOR
THE MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan
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