CIRCULAR NO 2892016TT BTC DATED NOVEMBER 15, 2016, ON AMOUNTS, COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES AND CHARGES IN THE CINEMATOGRAPHY

This Circular deals with amounts, collection, payment, management and use of fees for appraisal of screenplays and movie classification including appraisal of movies; assessment fees for

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THE MINISTRY OF

FINANCE

-SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness

CIRCULAR

ON AMOUNTS, COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES AND

CHARGES IN THE CINEMATOGRAPHY

Pursuant to the Law on fees and charges dated November 25, 2015;

Pursuant to the Law on State budget dated June 25, 2015;

Pursuant to the Law on cinematography dated June 29, 2006;

Pursuant to the Government’s Decree No 120/2016/ND-CP dated August 23, 2016 on guidelines for the Law on fees and charges;

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

At the request of the Director of the Tax Policy Department,

The Minister of Finance promulgates a Circular on amounts, collection, payment, management and use of fees and charges in the cinematography.

Article 1 Scope and regulated entities

1 This Circular deals with amounts, collection, payment, management and use of fees for appraisal

of screenplays and movie classification (including appraisal of movies); assessment fees for

issuance of licenses for cooperation and joint venture in film production, provision of film

production services for foreign organizations and individuals; charges for the license and control labeling applicable to tapes and visual discs containing performances in cinematography; and charges for issuance of licenses for setting up branches or representative offices of foreign movie establishments in Vietnam

2 This Circular applies to:

a) Applicants for appraisal of screenplays and movie classification (including appraisal of movies); assessment of licenses for cooperation and joint venture in film production, provision of film production services for foreign organizations and individuals; the license and control labeling applicable to tapes and visual discs containing performances in cinematography; and issuance of licenses for setting up branches or representative offices of foreign movie establishments in

Vietnam

b) Competent authorities in appraisal of screenplays and movie classification (including appraisal of movies); assessment of licenses for cooperation and joint venture in film production, provision of film production services for foreign organizations and individuals; the license and control labeling applicable to tapes and visual discs containing performances in cinematography; and issuance of

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licenses for setting up branches or representative offices of foreign movie establishments in

Vietnam

c) Other organizations and individuals in connection with collection, payment, management and use

of fees for appraisal of screenplays and movie classification; assessment fees for issuance of

licenses for cooperation and joint venture in film production, provision of film production services for foreign organizations and individuals; charges for the license and control labeling applicable to tapes and visual discs containing performances in cinematography; charges for issuance of licenses for setting up branches or representative offices of foreign movie establishments in Vietnam

Article 2 Payers

Applicants for appraisal of screenplays and movie classification (including appraisal of movies); assessment of licenses for cooperation and joint venture in film production, provision of film production services for foreign organizations and individuals; the license and control labeling applicable to tapes and visual discs containing performances in cinematography; and issuance of licenses for setting up branches or representative offices of foreign movie establishments in

Vietnam shall pay fees/charges as prescribed in this Circular

Article 3 Collecting authorities

Competent authorities in appraisal of screenplays and movie classification; assessment of licenses for cooperation and joint venture in film production, provision of film production services for foreign organizations and individuals; the license and control labeling applicable to tapes and visual discs containing performances in cinematography; and issuance of licenses for setting up branches

or representative offices of foreign movie establishments shall be collecting authorities

Article 4 Amount

1 Amounts of fees for appraisal of screenplays, appraisal and classification of movies as follows:

I Appraisal of screenplays

1 Feature movie scripts (other than regulations in Point 3 of this

section):

a With the length of up to 100 minutes (one episode): 4.500.000

b With the length of 101 - 150 minutes, considered as 1.5 episodes

c With the length of 151 - 200 minutes, considered as 02 episodes

2 Scripts of short films, including documentaries, scientific films,

cartoons (other than regulations in Point 3 of this Section):

b With the length of 61 minutes or more, the fee amount shall be the

same as that for feature movie scripts

3 Screenplays made through cinematographic cooperation or service

provision with foreign countries:

a Feature movie scripts:

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a.1 With the length of up to 100 minutes (one episode) 7.200.000

a.2 With the length of 101 - 150 minutes, considered as 1,5 episodes

a.3 With the length of 151 - 200 minutes, considered as 02 episodes

b Scripts of short films:

b.2 With the length of 61 minutes or more, the fee amount shall be the

same as that for feature movie scripts

II Appraisal and classification of movies

1 Commercial films:

a Feature film:

b Short film:

same as that for feature film

2 Non-commercial films:

a Feature film:

b Short film:

same as that for feature film

The afore-mentioned amounts apply to initial appraisals If a screenplay or movie has many

complicated matters which must be repaired for re-appraisal, the subsequent times shall be subject

to the amounts equal to 50% of the corresponding amounts prescribed above

2 Amounts of assessment fees for issuance of licenses for cooperation and joint venture in film production, provision of film production services for foreign organizations and individuals as follows:

a) Long film project: VND 5,000,000 per project

b) Short film project: VND 2,400,000 per project

3 Charge for issuance of licenses for setting up branches or representative offices of foreign movie establishments in Vietnam: VND 1,000,000 per license

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4 Charge for the license and control labeling applicable to tapes and visual discs containing

performances in cinematography: VND 500 per label

5 For screenplays which have been appraised by competent agencies but fail to satisfy the

prescribed conditions to be put into production, for movies which have been appraised and

classified, for applications for licenses for cooperation and joint venture in film production or applications for licenses for setting up branches or representative offices of foreign movie

establishments in Vietnam but fail to satisfy the prescribed conditions, the already paid fee amounts shall not be refunded

Article 5 Cases of exemption

Fees for appraisal and classification of movies with respect to foreign film screening in Vietnam serving national political and foreign affairs objectives or in accordance with agreements on

cooperation between the Government of Vietnam and foreign countries in terms of culture and art Foreign film projection in Vietnam serving national political and foreign affairs objectives

prescribed in this Circular include: screening activities on the anniversary of establishing diplomatic relations with foreign countries, celebrates independence day of foreign countries in Vietnam; occasion of visits of senior leaders of foreign countries to Vietnam; celebrating birthdays of leaders

of foreign countries in Vietnam or anniversary of special foreign events being held in Vietnam

Article 6 Statement and payment

1 No later than every 5th, the collecting entity shall deposit the amount of fees collected last month

to the account of fees pending payment to State budget opened at a State Treasury

2 The collecting authority shall make monthly and annual statements and pay fees and charges as prescribed in Clause 3 Article 19 and Clause 2 Article 26 of Circular No 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance on guidelines for the Law on Tax administration; Law

on amendments to the Law on Tax administration and the Decree No 83/2013/ND-CP dated July

22, 2013 of the Government

3 The collecting authority shall pay the collected fees according to rate prescribed in Article 7 of this Circular and pay 100% of charges collected to State budget according to responsive applicable State budget entries

Article 7 Management and use of fees

1 Each collecting authority shall pay full amount of fees collected to State budget Expenses

associated with assessment and collection of fees shall be covered as specified in the collecting agency’s estimates according to regime and limits of State budget expenditures in accordance with regulations of law

2 The collecting entity may keep 90% of the amount collected to cover expenses associated with assessment and collection as prescribed in Clause 1 Article 4 of the Government's Decree No 120/2016/ND-CP dated August 23, 2016 on guidelines for the Law on fees and charges The

withheld amount shall be managed and used in accordance with Article 5 of Government’s Decree

No 120/2016/ND-CP dated August 23, 2016 on guidelines for the Law on fees and charges

10% of collected fee shall be paid to State budget according to the applicable State budget entries

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Article 8 Implementation

1 This Circular comes into force from January 1, 2017 and replaces Circular No 121/2013/TT-BTC dated August 28, 2013 of the Minister of Finance on amounts, collection, payment,

management and use fees for the license and control labeling applicable to tapes and Visual Discs containing performances; charges for appraisal of performances recorded on tapes, Discs, software programs or other materials, Circular No 122/2013/TT-BTC dated August 28, 2013 and Circular

No 136/2014/TT-BTC dated September 15, 2014 amendments to Circular No 122/2013/TT-BTC dated August 28, 2013 of the Ministry of Finance on amounts, collection, payment, management and use of fees for the appraisal for screenplays, movies, art performance programs; fees for license

of eligibility for trading in film production, and fees for license of setting up representative office of foreign movie establishments in Vietnam

2 If other contents in connection with collection, payment, use of fees, receipt documents, regime

of fee collection are not guided in this Circular, they shall apply responsive guidelines in the Law

on fees and charges, Decree No 120/2016/ND-CP dated August 23, 2016 on guidelines for the Law

on fees and charges; Circular No 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance on guidelines for the Law on Tax administration; Law on amendments to the Law on Tax administration and the Decree No 83/2013/ND-CP dated July 22, 2013 of the Government and Circular of the Minister of Finance on printing, issuance, management and use of documents of collection of fees and charges payable to State budget and their amending documents (if any)

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

PP MINISTER DEPUTY MINISTER

Vu Thi Mai

-This translation is made by L aw S oft and for reference purposes only Its copyright is owned by

L aw S oft and protected under Clause 2, Article 14 of the Law on Intellectual Property.Your

comments are always welcomed

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