Bản dịch văn bản 06/2003/TT-BTC
thong-tu-06-2003-tt-btc
Cơ quan ban hành: Bộ Tài chính
Ngày ban hành: 2003-01-13

CIRCULAR No CIRCULAR No. 06/2003/TT-BTC OF JANUARY 13, 2003 PRESCRIBING THE REGIMES OF COLLECTION, REMITTANCE AND USE MANAGEMENT OF FEES FOR CHECKING PROGRAMMED TAPES AND DISCS Pursuant to the Ordinance on Charges and Fees of August 28, 2001 and 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. 87/CP of December 12, 1995 enhancing the management of cultural activities and cultural services, and stepping up the elimination of a number of serious social evils; In order to exercise the State management over checking programmed tapes and discs, and after getting the Culture and Information Ministry’s comments, the Ministry of Finance hereby prescribes the regimes of collection, remittance and use management of fees for checking programmed tapes and discs as follows: I. FEE PAYERS AND LEVELS: 1. Organizations and individuals, when having their programmed tapes and/or discs checked and stamped by competent State agencies as prescribed in Article 4, Chapter II of the Regulation on circulation and trading of films, visual tapes and discs as well as audio tapes and discs; sale and lease of publications; cultural activities and cultural services at public places; and signboard advertisement, inscription and placement, issued together with the Government’s Decree No. 87/CP of December 12, 1995 enhancing the management of cultural activities and cultural services, and stepping up the elimination of a number of serious social evils, must pay fees according to the provisions of this Circular. In cases where an international treaty which the Socialist Republic of Vietnam has signed or acceded to contains different provisions, such provisions shall apply. 2. The rates of fees for checking programmed tapes and discs are concretely as follows: - For video tapes: VND 250/tape; - For audio discs and video discs (CD, VCD, DVD): VND 150/disc. Basing themselves on the fee rates prescribed at this Point, the programmed tape- and disc-checking agencies shall coordinate with the provincial/municipal Tax Departments of the localities where they are headquartered in printing stamps with par values corresponding to the fee rates in order to grant and stick stamps on the programmed tapes and/or discs already checked. II. ORGANIZATION OF COLLECTION, REMITTANCE AND USE MANAGEMENT 1. The agencies collecting fees for checking programmed tapes and discs shall: a/ Publicly post up the fee rates (stamp par values) at their headquarters where fees are collected. b/ When collecting fees, the collecting agencies must grant and stick stamps of the corresponding types on the tapes and/or discs already checked. The collecting agencies shall have to manage stamps according to the regime of management of charge and fee collection receipts, prescribed by the Finance Ministry. c/ Register, declare, collect, remit and settle fee money according to the provisions of the Finance Ministry’s Circular No. 63/2002/TT-BTC of July 24, 2002 guiding the implementation of law provisions on charges and fees. 2. The agencies collecting fees for checking programmed tapes and discs may retain 90% of the total fee amount actually collected before remitting them into the State budget in order to cover fee collection expenses according to the following specific contents: - Expenses for paper, ink and stamp printing; - Expenses in direct service of fee collection such as stationery, office supplies, telephone, electricity, water, working-trip allowances and public-duty allowances according to the current criteria and norms; - Expenses for stamp processing, packaging, sealing, counting and transporting; - Expenses for procurement of supplies, raw materials and other expenses directly related to fee collection; - Deduction of the commendation fund and welfare fund for officials and employees who directly collect fees in the units. The average total level of deduction of the above-said two funds shall not exceed three months’ actually paid salary per head a year if the collected amount is higher than that of the previous year, or be equal to two months’ actually paid salary if the amount collected in the implementation year is lower than or equal to that of the previous year. The whole fee amount deducted under the above-said stipulations must be used by the fee-collecting agencies for the right purposes with lawful vouchers according to the prescribed regime and annual settlement; if such amount is not used up, it may be transferred to the subsequent year for further spending according to the prescribed regime. 3. The total collected amount of fees for checking programmed tapes and discs, after subtracting the amount deducted according to the 90% prescribed at Point 2 of this Section, the remaining 10% must be remitted into the State budget according to the corresponding chapters, categories and clauses, Section 046 of the current State Budget Index by the agencies collecting fees for granting and sticking check stamps on programmed tapes and discs according to the procedures and time limit prescribed in the Finance Ministry’s Circular No. 63/2002/TT-BTC of July 24, 2002 guiding the implementation of law provisions on charges and fees. 4. Annually, basing themselves on the rates of fees for checking programmed tapes and discs, the spending contents guided in this Circular and the current financial spending regime, the agencies collecting fees for checking programmed tapes and discs shall make detailed fee revenue-expenditure estimates according to the current State Budget Index and send them to the managing agencies for approval, then sum up and send them to the competent finance bodies of the same level for approval. 5. To make the fee settlement simultaneously with the State budget settlement. Annually, the fee-collecting agencies shall settle the use of fee receipts, the collected fee amount, the amount left for the units, the amount to be remitted into the State budget, the remitted amount, and the amount remaining to be remitted into the State budget, with the tax offices; and settle the use of the deducted amount with the finance offices of the same level strictly according to regulations. III. IMPLEMENTATION ORGANIZATION 1. This Circular takes implementation effect 15 days after its signing. All provisions on fees for granting and sticking check stamps on programmed tapes and discs, which are contrary to this Circular, are hereby annulled. 2. The provincial/municipal Finance-Pricing Services, the Tax Departments, the agencies collecting fees for checking programmed tapes and discs, and fee payers shall have to strictly implement the provisions of this Circular. In the course of implementation, if any problems arise, agencies, organizations and individuals are requested to promptly report them to the Ministry of Finance for study and additional guidance. For the Finance Minister Vice Minister TRUONG CHI TRUNG