| THE MINISTRY OF FINANCE ----- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ------- |
| No: 06/2003/TT-BTC | Hanoi , January 13, 2003 |
CIRCULAR
RESCRIBING 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 Governments Decree No. 57/2002/ND-CP of June 3, 2002 detailing the implementation of the Ordinance on Charges and Fees;
Pursuant to the Governments 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 Ministrys 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 Governments 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.
