Thông tư 214/2016/TT-BTC

CIRCULAR

FEES FOR ASSESSMENT OF CONTENTS OF NON-COMMERCIAL DOCUMENTS FOR ISSUANCE OF PUBLISHING PERMIT, CHARGES FOR ISSUANCE OF PERMIT FOR IMPORT OF NON-COMMERCIAL PUBLICATIONS AND CHARGES FOR REGISTERING IMPORT OF PUBLICATIONS FOR BUSINESS AND COLLECTION, TRANSFER, MANAGEMENT AND USE THEREOF

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the Publishing Law dated November 20, 2012;

Pursuant to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 on elaboration and guidelines for some articles of the Law on Fees and Charges;

Pursuant to the Government’s Decree No. 215/2013/ND-CP dated December 23, 2013 defining functions, tasks, entitlements and organizational structure of the Ministry of Finance;

At the request of Director of Department of Tax Policy,

The Minister of Finance hereby promulgates a Circular on fees for assessment of contents of non-commercial documents for issuance of publishing permit, charges for issuance of permit for import of non-commercial publications and charges for registering import of publications for business and collection, transfer, management and use thereof.

Article 1. Scope and regulated entities

1. This Circular deals with fees for assessment of contents of non-commercial documents for issuance of publishing permit, charges for issuance of permit for import of non-commercial publications and charges for registering import of publications for business and collection, transfer, management and use thereof.

2. This Circular applies to:

a) Applicants for issuance of the permit for publishing of non-commercial documents; applicants for issuance of the permit for import of non-commercial publications, and registration of import of publications for business.

b) Regulatory authorities that have the power to issue the permit for publishing of non-commercial documents, permit for import of non-commercial publications and certificate of registration of import of publications for business.

c) Other organizations and individuals related to collection, transfer, management and use of fees and charges.

Article 2. Fee and charge payers

Fee and charge payers include:

1. The applicants for issuance of the permit for publishing of non-commercial documents shall pay assessment fees as prescribed in this Circular.

2. The applicants for issuance of the permit for import of non-commercial publications or applicants for registration of import of publications for business shall pay charges as prescribed in this Circular.

Article 3. Collecting agencies

Collecting agencies include:

1. b) The Department of Publishing and Printing (affiliated to the Ministry of Information and Communications) that has the power to issue the permit for publishing of non-commercial documents, permit for import of non-commercial publications by central government authorities and certificate of registration of import of publications for business.

2. The Departments of Information and Communications of provinces and central-affiliated cities that have the power to issue the permit for publishing of non-commercial documents by other organizations that has legal person status, local branches or representative offices of central government authorities, and issue the permit for import of non-commercial publications by the organizations and individuals prescribed in Article 41 of the Publishing Law.

Article 4. Fees and charges

Fees and charges shall be imposed as follows:

1. Fees for assessment of contents of non-commercial documents for issuance of the publishing permit:

a) Printed document: VND 15,000 per standard page;

b) Electronic text documents: VND 6,000 per minute;

c) Audio visual documents: VND 27,000 per minute.

2. Charges for issuance of the permit for import of non-commercial publications: VND 50,000 per application.

3. Charges for registering import of publications for business: VND 50,000 per application.

Article 5. Declaration and transfer of fees and charges

1. The collecting agency shall transfer fees collected in a month to a designated account opened at the State Treasury by the 5^th of the next month.

2. The collecting agency shall prepare monthly and annual declarations of collected fees and charges as prescribed in Clause 3 Article 19 and Clause 2 Article 26 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 of the Minister of Finance and the Government’s Decree No. 83/2013/ND-CP dated July 22, 2013.

3. The collecting agency shall transfer the collected fees according to the rate prescribed in Article 6 of this Circular and 100% of the collected fees to the state budget.

Article 6. Management and use of fees

1. The collecting agency shall transfer all of the collected fees to the state budget. Budget for assessment and fee collection activities shall be part of the collecting agency’s cost estimate according to the state budget’s regime.

2. An agency whose operation is covered by the collected fees in accordance with regulations of the Government or the Prime Minister on the autonomy over the employment of permanently employed personnel and administrative expenditures by regulatory authorities may retain 90% of the collected fees to spend on assessment and fee collection activities as prescribed in Clause 2 Article 5 of the Decree No.120/2016/ND-CP dated August 23, 2016. The remaining 10% shall be transferred to the state budget.

Article 7. Implementation and implementation clause

1. This Circular comes into force from January 01, 2017.

2. Other contents in connection with collection, transfer, management, use and disclosure of fees and charges, and issuance of documents about collection of fees and charges which are not mentioned in this Circular are specified in the Law on Fees shall be compliant with the Law on Fees and Charges, Government’s Decree No.120/2016/ND-CP dated August 23, 2016, Circular No. 156/2013/TT-BTC dated November 06, 2013 of the Minister of Finance and Circular of the Minister of Finance on guidelines for printing, issuance, management and use of documents about the collection of charges and fees belonging to the state budget and amended documents (if any).

3. Difficulties that arise during the implementation should be promptly reported to the Ministry of Finance for consideration./.