THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No. 67/2004/TT-BTC
Hanoi, July 7, 2004
 
CIRCULAR
PRESCRIBING THE REGIME OF COLLECTION, REMITTANCE AND USE MANAGEMENT OF THE FEE FOR GRANTING ADVERTISING PERMITS
Pursuant to August 28, 2001 Ordinance No. 38/2001/PL-UBTVQH10 on Charges and Fees 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 November 16, 2001 Advertisement Ordinance No. 39/2001/PL-UBTVQH10 and the Government’s Decree No. 24/2003/ND-CP of March 13, 2003 detailing the implementation of the Advertisement Ordinance;
After obtaining opinions of the Ministry of Culture and Information,
The Finance Ministry hereby prescribes the regime of collection, remittance and use management of the fee for granting advertising permits as follows:
I. FEE PAYERS AND LEVELS
1. Organizations and individuals, when being granted advertising permits by State management agencies according to the provisions of the Advertisement Ordinance and the Government’s Decree No. 24/2003/ND-CP of March 13, 2003 detailing the implementation of the Advertisement Ordinance, must pay fee according to the provisions of this Circular.
In cases where international treaties which the Socialist Republic of Vietnam has signed or acceded to otherwise provide for, the provisions of such treaties shall apply.
2. The levels of fee for granting advertising permits are specified as follows:
2 or more: VND 400,000/permit/board, billboard or poster.
2 and 40 m2: VND 300,000/permit/board, billboard or poster.
2 and 30 m2: VND 200,000/board, billboard or poster (the total fee for each granting of permit must not exceed VND 1,000,000/permit).