Number: 97 /2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Hanoi, July 24, 2014
IT ' S SMART
Income regulation, record mode, file, management and use
charge of judicial oversight in the field of media information
The French base for the fee and the number of charges. 38 /2001/PL-UBTVQH10 August 28, 2001 of the Standing Committee of the National Assembly;
Base of Protocol 57 /2002/NĐ-CP June 3, 2002 the Government rules out the implementation of the ordinance of fees and fees; the digital decree. 24 /2006/NĐ-CP March 06, 2006 by the Government on the amendment, adding some of the provisions of the Digital Protocol 57 /2002/NĐ-CP June 3, 2002 the Government rules out the implementation of the ordinance and fees;
Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government stipulated the functions, duties, powers, and organizational structure of the Ministry of Finance;
On the recommendation of the Chief of Tax Policy,
The Minister of Finance issued a degree of income regulation, revenue, filing, management, and usage of judicial oversight in the field of communication information, as follows:
1. Agency, organization, and individual when filing a referendum, requiring judicial oversight in the field of information and communication must pay a charge of judicial oversight by regulation in this Information.
2. The person who asks for the examiner is to be wounded, the patient's body, the infected person, the poor, the lonely, the lonely, the orphan, the orphan, the disability does not have to pay for the judicial jurisdiction in accordance with the provisions. This fee is paid by the state budget.
The rate of judicial oversight in the field of communication information is issued by the Judicial Oversight Fee issued by this Information. The fee is not included in the judicial custody of the judicial examiner, the judicial examiner of the judiciary, according to the judicial regulatory regime.
1. The cost agency is:
a) the Ministry of Information and Communications charges judicial jurisdiction over the cases of the referendum, required for a request at the Ministry of Information and Communications;
b) The Department of Information and Communications charges judicial jurisdiction over the cases of the requisiation, the requirements for the monitoring at the Department of Information and Media.
2. The judicial regulatory fee in the field of media information is a collection of state budgets. The toll body was quoted 95 percent on the proceeds of the proceeds before paying into the state budget to cover the regulatory content at the U.S. Digital Information. 45 /2006/TT-BTC May 25, 2006 of the Ministry of Finance amended, Additional Digital Information. 63 /2002/TT-BTC July 24, 2002 guidelines for the implementation of the legal provisions for fees and fees; the remaining amount (5%) of the toll is filed into the state budget according to chapter, item, subsection of the current state budget item.
3. The content related to the collection, filing, management, use, which publicly set the cost of judicial jurisdiction in the field of non-regulation media information at this Smart is made in accordance with the guidelines at Digital Media. 63 /2002/TT-BTC July 24, 2002, Digital News 45 /2006/TT-BTC May 25, 2006, Digital News 156 /2013/TT-BTC November 6, 2013 by the Ministry of Finance directed the implementation of a number of provisions of the Tax Management Law; The Amendment Law, which complements certain provisions of the Tax Management Law and the Digital Protocol. 83 /2013/NĐ-CP July 22, 2013 by the Government and the Digital News 153 /2012/TT-BTC September 17, 2012 of the Ministry of Finance directed the printing, release, management and use of the types of certificates from the expense collection, state budget fees, and modified, supplemated (if available).
1. This message came into effect on 15 September 2014.
2. During the implementation process, if there is an entanging, suggest organizations, individuals who reflect promptly on the Ministry of Finance to study, guide ./.
Đỗ Anh Tuan