THE MINISTRY OF FIN ANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No. . 21/2009/TT-BTC
Hanoi, February 4, 2009 
 
CIRCULAR
PRESCRIBING THE LEVELS AND COLLECTION, REMITTANCE, MANAGEMENT AND USE OF THE FEE FOR ISSUANCE AND STICKING OF CONTROL STAMPS ON PROGRAMMED TAPES AND DISCS
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, and Decree No. 24/2006/ND-CP of March 6, 2006, amending and supplementing a number of articles of Decree No. 57/2002/ND-CP of June 3, 2002;
Pursuant to the Government’s Decree No. 87/CP of December 12, 1995, on enhancing the management of cultural activities and cultural services, and stepping up the elimination of serious social evils;
Pursuant to Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
On the basis of the opinion of the Ministry of Culture, Sports and Tourism in Official Letter No. 3589/BVHTTDL-KHTC of October 15, 2008;
The Ministry of Finance hereby prescribes the levels and collection, remittance, management and use of the fee for the issuance and sticking of control stamps on programmed tapes and discs as follows:
I. GENERAL PROVISIONS
1. Organizations and individuals, when having their programmed tapes and discs controlled and stamped by competent state agencies under Article 4, Chapter II of the Regulation on circulation and trading of films, visual tapes and discs and music tapes and discs; sale and lease of publications; cultural activities and cultural services at public places; and advertisement and billboard placement, issued together with the Government’s Decree No. 87/CP of December 12, 1995, on enhancing the management of cultural activities and cultural services, and stepping up the elimination of a number of serious social evils, shall pay a fee for the issuance and sticking of control stamps on programmed tapes and discs under this Circular.
2. Programmed tape and disc control agencies shall collect a fee for the issuance and sticking of control stamps on programmed tapes and discs under this Circular.

3. In case a Treaty which the Socialist Republic of Vietnam has signed or acceded to contains different provisions, such provisions prevail.