Circular No. 136/2014/tt-Btc: Modifying, Supplementing Circular No. 122/2013/tt-Btc On 28/8/2013 Of The Ministry Of Finance

Original Language Title: Thông tư 136/2014/TT-BTC: Sửa đổi, bổ sung Thông tư số 122/2013/TT-BTC ngày 28/8/2013 của Bộ Tài chính

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Number: 136 /2014/TT-BTC
Hanoi, 15 September 2014


S Change, Digital supplements 122 /2013/TT-BTC

August 28, 201 3 of Finance Ministry


The French base for the fee and the number of charges. 38 /2001/PL-UBTVQH10 August 28, 2001;

Base of Protocol 57 /2002/NĐ-CP 03/06/2002; Digital decree 24 /2006/NĐ-CP June 6, 2006 The government guidelines for the executive order of the charge and fees;

Base of Protocol 79 /2012/NĐ-CP October 5, 2012 The government provides for performing arts, fashion shows; beauty and model; circulated, recording, recording music, stage music, and music.

Base of Protocol 54 /2010/NĐ-CP 21/5/2010 of the Government rules the details of the implementation of several provisions of the Motion Picture Law and Amendment Law, which adds some of the provisions of the Film Law;

Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government regulates the function, mandate, jurisdiction and organizational structure of the Ministry of Finance;

On the recommendation of the Chief of Tax Policy,

Secretary of the Ministry of Finance amended, Supplements Digital 122 /2013/TT-BTC August 28, 2013 specifies the recording, recording, filing, management, and use of a film, film, performing arts program; the licensing fee is eligible for film production and licensing fees to place the representative office of the facility. foreign cinema in Vietnam, as follows:

What? 1. Modified, Additional Article 1 Digital News 122 /2013/TT-BTC August 28, 2013, as follows:

" 1. The organization, personally when the authority is given the authority to judge the performing arts program (by regulation at the Digital Protocol) 79 /2012/NĐ-CP October 5, 2012 Government of the Government); appraisal of the film and film; appraisal licensing of the film production business, the licensing of the license to place the representative office of the foreign film facility in Vietnam (as specified at the Digital Protocol). 54 /2010/NĐ-CP On May 21, 2010, the Government specified that certain provisions of the Law of Motion Picture and Amendment Law, the addition of some of the provisions of the Film Act, were to submit fees, the fees prescribed by the Government.

2. No appraisal fee for the performing arts program (program, play) serving political and film duty on the foreign film show in Vietnam serving political duty, foreign affairs authorities (rule of law), and other foreign policy missions in Vietnam. Define at the Digital Decree 79 /2012/NĐ-CP October 5, 2012 and Decree No. 54 /2010/NĐ-CP 21/5/2010) appraisal, licensing ".

What? 2. The organization performs

1. This message has been in effect since 31 October 2014.

2. Other content related to the film appraisal fee, the appraisal fee of the performing arts program not mentioned at this Notice is still made under the regulation at the Digital Notice. 122 /2013/TT-BTC August 28, 2013, of the Treasury Department set the record, revenue, file, management, and use of film planning fees, films, performing arts programs; the licensing fee is eligible for film production and licensing fees to place offices. the representative of the foreign cinema facility in Vietnam.

3. Organization, individuals belonging to the filing object and the relevant agency responsible for this practice.

4. During the implementation process, if there is an entangrium, recommended organizations, individuals reflect promptly on the Ministry of Finance for consideration, additional guidance.



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