Circular 156/2012/tt-Btc: Specify Collectible, Mode, Submission, Management And Use Of Business License Fees Karaoke, Business License Fees Nightclub

Original Language Title: Thông tư 156/2012/TT-BTC: Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng lệ phí cấp giấy phép kinh doanh karaoke, lệ phí cấp giấy phép kinh doanh vũ trường

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FINANCE MINISTRY
Number: 156 /2012/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, September 21, 2012
IT ' S SMART
Income regulation, record mode, file, management, and use of license-level fees
Karaoke business.
_____________________

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 June 3, 2002 The Government regulates the implementation of the ordinance of fees and fees; Protocol No. 24 /2006/NĐ-CP 06/3/2006 amended, adding some of the provisions of the Digital Protocol 57 /2002/NĐ-CP June 3, 2002;
Base of Protocol 118 /2008/NĐ-CP November 27, 2008 of the Government Regulation, mandate, authority, and organizational structure of the Ministry of Finance;
Base of Protocol 103 /2009/NĐ-CP June 6, 2009, the government has enacted cultural and cultural activities.
Implementation of Resolution 69 /NQ-CP on 27 December 2010 of the Government on the simplification of administrative procedure under the management function of the Ministry of Culture, Sports and Tourism;
On the recommendation of the Secretary of Tax Policy,
The Minister of Finance issued a degree of income regulation, revenue, filing, management, and use of a karaoke business licensing fee, the fee for licensing of the business of the space of the universe, as follows:
Number one. Apply Scope and Apply Objects
1. This information specifies the collection, file, management, and use of a karaoke business licensing fee and the fee-level licensing fee.
2. The organization, personally when the state governing body has the authority to grant karaoke business licenses, the prescribed arms business license at the United States Digital Protocol. 103 /2009/NĐ-CP June 6, 2009, the Government of the Government of the Statute Of Cultural and Cultural Services Administration enacted by the Government of the Republic of China shall be subject to regulatory fees.
Article 2. Authority to collect fee
The agency is allowed to perform a karaoke business license, which grants a license to obtain a license for a karaoke business license fee, a fee for the licensing of the license business (the latter being called a toll-free agency).
Third. Expense collection level
The level of licensing fees for a karaoke business license and a fee for the licensing of the business of the business are as follows:
1. In the central-central cities (Hanoi, Ho Chi Minh, Hai Phong, Poems, Da Nang) and in cities, municipal communes of the province:
a) The rate of licensing of a karaoke business license:
-From 01 to 05, the fee was $6,000,000.
-From the 06-room to the top, the fee was $12,000,000.
b) The level of the licence fee fee is 15,000,000 vil/paper.
2. In the other area (except for the specified areas at Clause 1 This Article):
a) The rate of licensing of a karaoke business license:
-From 01 to 05, the fee was $3,000,000.
-From 06 rooms or more, the cost of a fee of $6,000,000.
b) The rate of licence fee-level licensing fees is 10,000,000 copper/paper.
Article 4. Manage and use fees
A karaoke business licensing fee, the charter of licensing business licenses is a collection of state budgets, which is administered and used as follows:
1. The cost agency is requoted 30% (thirty percent) of the amount of annual fee collection to cover the cost of the prescribed fees in accordance with the U.S. Digital Information. 63 /2002/TT-BTC 24/7/2002 of the Ministry of Finance guided the implementation of the legal provisions for fees, fees, and Digital Information. 45 /2006/TT-BTC April 25, 2006, revised, Supplements Digital 63 /2002/TT-BTC and the test, which oversees the implementation of the regulations in the license.
2. The remaining amount of 70% (seventy percent) of the cost of the fee must submit to the state budget according to the chapter, the type, the corresponding amount of the current state budget item.
Article 5. Organization implemented
1. This message came into effect from 5 November 2012.
2. Other content related to the collection, filing, management, use, certification, public record of unmentioned fees at this Notice is made in accordance with the guidelines at No. 1. 63 /2002/TT-BTC 24/7/2002; Digital News 45 /2006/TT-BTC April 25, 2006, revised, Supplements Digital 63 /2002/TT-BTC 24/7/2002 of the Ministry of Finance directed the implementation of the legal provisions for fees, fees, and Digital Information. 28 /2011/TT-BTC 28 February 2011 by the Ministry of Finance directed to implement some of the provisions of the Tax Management Law, the guiding implementation of the digital decree. 85 /2007/NĐ-CP 25 May 2007 and Decree No. 106 /2010/NĐ-CP October 28, 2010.
3. In the course of execution, if there is an entanging, recommend the agencies, organizations, individuals that reflect on time about the Ministry of Finance to study, guide ./.

KT. MINISTER.
Chief.

(signed)

The dancer.