TO APPLY CHARGE FOR LABELING VISUAL TAPES AND DISCS AS 500 VND/LABEL
The regulation is prescribed in Circular No. 121/2013/TT-BTC dated August 28, 2013 of the Ministry of Finance on stipulating the collection level, collection regime, remittance, fee use and management for label license and control applicable to tapes and visual discs, appraisal charges for program on tapes, discs, software programs or other materials. Specifically, organizations and individuals must submit fees of 500VND/label for granting and labeling tapes and dics containing programs by competent state agencies. Appraisal charge for songs, dance, musical and theatrical programs recorded on tapes, discs is 150,000 VND/block (a block takes 15-minute duration). While the charge applied for programs with less than or equal 50 songs recorded on compressed discs, hard drives, software programs or other materials is 1,500,000 VND/program + the increased charge of 50,000 VND/ song or melody. Total charges will not exceed 4,000,000 VND/program; songs, dance and musical programs added into the appraised song, dance and musical programs recorded on compressed discs, hard drivers, software programs or other materials will bear a charge of 50,000 VND/ song or melody added newly. Totalcharges will not exceed 4,000,000 VND/ a song, dance and musical program added newly.
For the song, dance, musical and theatrical programs produced domestically and recorded on tapes, discs, software programs or other materials, when appraising them for license of publication, charge is collected only for the first time, when they must be revised and re-appraised, collection of charge is not required, and when they are licensed for manufacture, collection of charge is not required.
Similarly, the song, dance, musical and theatrical programs imported and recorded on tapes, discs, software programs or other materials, when appraising them for license of import, charge is collected only for the first time, when they must be revised and re-appraised, collection of charge is not required, and when they are licensed for publication, collection of charge is not required.
This Circular takes effect on October 15, 2013 and supersedes the Decision No. 37/2005/QD-BTC dated June 22, 2005 of the Minister of Finance and Circular No. 21/2009/TT-BTC dated February 04, 2009
