Bản dịch văn bản 08/2004/TT-BTC
thong-tu-08-2004-tt-btc
Cơ quan ban hành: Bộ Tài chính
Ngày ban hành: 2004-02-09

CIRCULAR No CIRCULAR No. 08/2004/TT-BTC OF FEBRUARY 9, 2004 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 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 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 Minister’s 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 1. The organization of collection and payment of the charge for evaluation of art performance programs must comply with the current law provisions on charges belonging to the State budget. 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 Ministry’s 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. 2. The charge-collecting agencies may use the deducted charge amounts left for the units as prescribed at Point 1, Section III of this Circular to cover the following expenses: - 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 TABLE OF CHARGE RATES FOR EVALUATION OF ART PERFORMANCE PROGRAMS (Issued together with the Finance Ministry’s 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 Between 51 and 100 minutes 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. - The rates of the charge for evaluation of instrumental music and dance programs 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. - 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.-