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.

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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).

2 and 20 m²: VND 100,000/board, billboard or poster (the total fee for each granting of permit must not exceed VND 1,000,000/permit).

2: VND 50,000/board, billboard or poster (the total fee for each granting of permit must not exceed VND 500,000/permit).

f/ Fee for advertising on transport means, luminescent objects, aerial objects, water objects, mobile objects and the like (referred collectively to as objects): VND 50,000/object (the total fee for each granting of permit must not exceed VND 1,000,000/permit).

- In case of extension of advertising permits, 50% of the above-said corresponding fee levels shall be collected.

3. Fee for granting advertising permits shall be collected in Vietnam dong. In cases where foreign organizations and/or individuals wish to pay fee in foreign currencies, the fee shall be collected in US dollar (USD) at the average exchange rate on the inter-bank foreign-currency market, announced by the State Bank of Vietnam at the time of fee collection.

II. ORGANIZATION OF FEE COLLECTION, REMITTANCE AND USE MANAGEMENT

1. Agencies collecting fee for granting advertising permits under the Ministry of Culture and Information or the provincial/municipal Services of Culture and Information collecting the fee for granting advertising permits (called the collecting agencies for short) shall have to register, declare and remit the fee into the State budget according to the provisions of the Finance Ministry’s Circular No. 63/2002/TT-BTC of July 24, 2002 guiding the implementation of law provisions on charges and fees.

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- Expense for printing of dossiers and permits;

- Expense in direct service of fee collection such as stationery, office supplies, telephone, electricity, water, and public-work allowances according to current criteria and norms;

- Expense for regular repair and overhaul of assets, machinery and equipment in direct service of fee collection;

- Deduction for setting up of reward funds and welfare funds for the units’ officials and employees engaged in fee evaluation and collection. The average annual per-capita level of deduction for setting up of the above-said two funds shall not exceed three months’ actually paid salaries if the current year’s collected amount is higher than that of the previous year, or be equal to two months’ actually paid salaries if the current year’s collected amount is lower than that of the previous year;

The collecting agencies must use the total deducted fee amount for the right purposes with lawful vouchers according to the prescribed regimes and make annual settlements; if such amount has not been used up, the remainder shall be transferred to the subsequent year for further spending according to the prescribed regimes.

3. Of the total actually collected fee amount, after subtracting the amount deducted at the percentages prescribed at Point 2 above, the collecting agencies must remit the remainder (30%) into the State budget (according to corresponding chapters, categories and items, Section 047, Sub-item 25 of the current State Budget Index).

4. The fee settlement shall be made simultaneously with the State budget settlement. Annually, the collecting agencies shall make settlement with the tax offices of use of fee collection receipts, the collected fee amount, the amount retained at units, the amount to be remitted into the State budget, the amount already remitted and the amount remittable into the State budget; and make settlement of the use of the deducted amount with the finance agencies of the same levels strictly according to regulations.

III. IMPLEMENTATION ORGANIZATION

1. This Circular takes effect 15 days after its publication in the Official Gazette and replaces Joint Circular No. 28/TTLB of May 30, 1996 of the Finance Ministry and the Culture and Information Ministry, prescribing the regime of collection, remittance and use management of fee for granting advertising permits.

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In the course of implementation, if any problems arise, agencies, organizations and individuals are requested to promptly report them to the Finance Ministry for study and additional guidance.

Thông tư 67/2004/TT-BTC quy định chế độ thu, nộp và quản lý sử dụng lệ phí cấp giấy phép thực hiện quảng cáo do Bộ Tài chính ban hành