THE MINISTRY OF FINANCE

Circular No. 122/2013/TT-BTC dated August 28, 2013 of the Ministry of Finance on stipulating the collection rates, mechanism of collection, remittance, management and use of charges upon appraising screenplays, movies, art performance programs; license fees of  eligibility for film production and trading and license fees of the establishment for representative office of foreign movie in Vietnam
Pursuant to the Law on Cinematography No. 62/2006/QH11 dated June 29, 2006;
Pursuant to the Law No. 31/2009/QH12 dated June 18, 2009, amending and supplementing a number of articles Law on Cinematography No. 62/2006/QH11;
Pursuant to the Ordinance on Charges and Fees No. 38/2001/UBTVQH10 dated August 28, 2001;
Pursuant to the Government’s Decree No. 57/2002/ND-CP dated June 03, 2002, detailing the implementation of the Ordinance on Charges and Fees; and the Decree No. 24/2006/ND-CPdated March 06, 2006 amending and supplementing a number of articles of the Decree No. 57/2002/ND-CP dated June 03, 2002;
Pursuant to the Government’s Decree No. 79/2012/ND-CP dated October 05, 2012 on art performances, fashion shows, model contests and beauty contests; the circulation and trade of audio and video recordings of song, dance, musical and theatrical performances;
Pursuant to the Government's Decree No. 118/2008/ND-CP dated November 27, 2008, defining the functions, duties, power and organizational structure of the Ministry of Finance;
At the proposal of Director of Tax Policy Department,
The Minister of Finance promulgates Circular  stipulating the collection rates, regime of collection, remittance, management and use of charges upon appraising screenplays, movies, art performance programs; license fees of eligibility for film production and trading and license fees of the establishment for representative office of foreign movie in Vietnam as follows: 
Article 1. Subjects of application
1. Organizations and individuals obliged to pay charges and fees as prescribed in this Circular when they have screenplays, movies and art performance programs to be appraised, or when they are appraised for license of eligibility for film production and trading and for license of the establishment for representative office of foreign movie in Vietnam by competent agencies.
2. No appraising charges are applied for art performance programs regarding political-related programs and plays permitted by competent agencies of art management.

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