Nội dung toàn văn Decision No. 68/2006/QD-BTC providing for the rates and the collection, remittan
THE MINISTER OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 68/2006/QD-BTC | Hanoi, December 06, 2006 |
DECISION
PROVIDING FOR THE RATES AND THE COLLECTION, REMITTANCE, MANAGEMENT AND USE OF THE CHARGE FOR CONTENT EVALUATION, AND THE FEES FOR LICENSING THE IMPORT OR EXPORT, OF CULTURAL PRODUCTS
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, revising 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. 88/2002/ND-CP of November 7, 2002, on management of the import and export of cultural products for non-business purposes;
Pursuant to the Government’s Decree No. 12/2006/ND-CP of January 23, 2006, detailing the implementation of the Commercial Law regarding international goods purchase and sale and goods purchase and sale agency, processing and transit with foreign countries;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, obligations and competence, and organizational structure of the Ministry of Finance;
After obtaining the Culture and Information Ministry’s opinions (in Official Letter No. 4473/BVHTT-KHTC of October 30, 2006, and Official Letter No. 4653/BVHTT-KHTC of November 10, 2006);
At the proposal of the director of the Tax Policy Department,
DECIDES:
Article 1.- To promulgate together with this Decision the Table of rates of the charges for content evaluation, and the fees for licensing the import or export, of cultural products.
Article 2.- Organizations and individuals importing or exporting cultural products which are subject to content evaluation and import or export licensing by competent state agencies under law shall pay the charges and fees thereof at the rates specified in Article 1 of this Decision.
Article 3.- Agencies competent to evaluate the contents, and license the import or export, of cultural products (collecting agencies) shall collect the charge for content evaluation, and the fee for licensing the import or export, of cultural products and may use all (100%) the collected charge and fee amounts to cover expenses for content evaluation and charge and fee collection according to regulations.
Article 4.- This Decision takes effect 15 days after its publication in “CONG BAO.” To annul the Finance Minister’s Decision No. 203/2000/QD-BTC of December 21, 2000, promulgating the levels of the fee for content evaluation and licensing the import or export of cultural products.
Article 5.- Other matters related to the collection, remittance, management and use of the charge for content evaluation, and the fee for licensing the import or export, of cultural products which are not mentioned in this Decision shall comply with the guidance in the Finance Ministry’s Circular No. 63/2002/TT-BTC of July 24, 2002, guiding the implementation of legal provisions on charges and fees, and Circular No. 45/2006/TT-BTC of May 25, 2006, revising Circular No. 63/2002/TT-BTC.
Article 6.- Charge and fee payers, charge and fee-collecting agencies and concerned agencies shall implement this Decision.
| FOR THE MINISTER OF FINANCE |
TABLE OF RATES OF THE CHARGE FOR CONTENT EVALUATION, AND THE FEE FOR LICENSING THE IMPORT OR EXPORT, OF CULTURAL PRODUCTS
(Promulgated together with the Finance Minister’s Decision No. 68/2006/QD-BTC of December 6, 2006)
I. Charge for content evaluation of imported or exported cultural products
No. | Type of cultural product | Unit of calculation | Charge rate (VND) |
1 | Types of publications |
|
|
1.1 | Books, newspapers and magazines of all types | Book, newspaper, magazine | 10,000 |
1.2 | Printed paintings, photos and calendars of all types | Painting, photo, calendar | 20,000 |
1.3 | Publications of other types | Publication | 5,000 |
2 | Audio-visual products recorded on any materials |
|
|
2.1 | Feature films of a time length of up to 100 minutes | Part | 50,000 |
2.2 | Feature films of a time length of 101 minutes or more | Part | 80,000 |
2.3 | Documentary or scientific films, animated cartoons, etc., of a time length of up to 60 minutes | Part | 20,000 |
2.4 | Documentary or scientific films, animated cartoons, etc., of a time length of 61 minutes or more | Part | 40,000 |
2.5 | Others (including electronic books) | Part | 20,000 |
3 | Fine-art works on any materials |
|
|
3.1 | Newly produced fine-art works | Work | 10,000 |
3.2 | Fine-art works being imitation antiques | Work | 50,000 |
Note: The charge for content evaluation of imported or exported cultural products shall be collected only for cultural products which are subject to content evaluation as selected by competent agencies upon each time of evaluation. The evaluation shall be effected in accordance with the law on management of the import or export of cultural products (not be based on the quantity of products of each goods lot).
II. The fee for licensing the import or export of cultural products is VND 20,000/license.-
