THE MINISTRY OF FINANCE

Circular No.  121/2013/TT-BTC dated August 28, 2013 of the Ministry of Finance prescribing the collection level, collection regime, remittance, fee use and management for label license and control applicable to tapes and visual discs, appraisal charges for program on tapes, discs, software programs or other materials
Pursuant to the Ordinance No. 38/2001/UBTVQH10 dated August 28, 2001 on charges and fees;
Pursuant to the Decree No. 57/2002/ND-CP dated June 3, 2002 of the Government detailing the implementation of the ordinance on charges and fees; and the Decree No. 24/2006/ND-CP dated March 06, 2006 of the Government amending and supplementing a number of articles of Decree No. 57/2002/ND-CP dated June 3, 2002, detailing the implementation of the Ordinance on charges and fees;
Pursuant to the Decree No. 79/2012/ND-CP dated October 05, 2012 of the Government on art programs, fashion shows, model contests and beauty contests; the circulation and trade of audio and video recordings of art programs;
Pursuant to the Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of Director of Tax Policy Department,
The Minister of Finance promulgates Circular prescribing the collection level, collection regime, remittance, fee use and management for label license and control applicable to tapes and visual discs; appraisal charges for program on tapes, discs, software programs or other materials, as follows:
Article 1. Subjects of application
1. Organizations, individuals must submit fees of grant and control labeling for tapes, discs containing programs, when they are controlled, licensed and labeled of control for tapes and discs containing programs by competent state agencies, in accordance with this Circular.
2. Organizations and individuals with functions of manufacture, import, publication of song, dance, musical and theatrical programs must submit appraisal charges for program recorded on tapes, discs, software programs or other materials when they request for license of content approval, license of publication or license of import for song, dance, musical and theatrical programs recorded on tapes, discs, software programs or other materials as prescribed by current law on manufacture, import, circulation and trading of audio and visual tapes and discs of song, dance, musical and theatrical programs, in accordance with this Circular.