THE MINISTER OF FINANCE
Pursuant to the Government�s Decree No.15/CP of March 2, 1993 defining the tasks, powers and management responsibilities of the ministries and ministerial-level agencies;
Pursuant to the Government�s Decree No.178/CP of October 28, 1994 defining the tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Government�s Decree No.04/1999/ND-CP of January 30, 1999 on charges and fees belonging to the State budget;
Pursuant to the Government�s Decree No.48/CP of July 17, 1995 on cinematographic organization and operation; Decree No.87/CP of December 12, 1996 on enhancing the management of cultural activities and services and stepping up the eradication of a number of serious social evils;
After reaching agreement with the Ministry of Culture and Information and at the proposal of the General Director of Tax,
DECIDES:
Article 1.- Organizations and individuals having their screenplays, movies approved and being licensed for cinematographic practice, by the competent State bodies in charge of cinematographic management shall have to pay fees at the levels prescribed in this Decision.
Article 2.- The collection levels of fees for approving screenplays and movies and licensing the cinematographic practice shall be as follows:
1. Approving the scripts of movies, including movies produced by various studios, movies produced on order, or with foreign aid and cooperation and cinematographic services with foreign countries:
a) Feature movie scripts:
- With the length of up to 100 minutes (one volume): VND 1,200,000 (one million and two hundred thousand) per volume.
- With the length of 101-150 minutes (1.5 volume): VND 1,800,000 (one million and eight hundred thousand) per movie.
- With the length of 151-200 minutes: calculated as 2 volumes.
b) Scripts of short films, including documentaries, scientific films, cartoons:
- With the length of up to 60 minutes: VND 500,000 (five hundred thousand) per volume.
- With the length of 61 minutes or more, the fee level shall be the same as that for feature films.
c) Screenplays made through cinematographic cooperation or services with foreign countries:
c1- Feature films:
- With the length of up to 100 minutes (one volume): VND 2,000,000 (two million) per volume.
- With the length of from 101-150 minutes (1.5 volume): VND 3,000,000 (three million) per film.
- With the length of from 151-200 minutes: calculated as 2 volumes.
c2- Short films:
- With the length of up to 60 minutes: VND 800,000 (eight hundred thousand) per volume.
- With the length of 61 minutes or more: the fee level shall be the same as for feature films.
2. Approving films:
a) Feature films:
- With the length of up to 100 minutes (one volume): VND 600,000 (six hundred thousand) per volume.
- With the length of from 101 to 150 minutes (1.5 volume): VND 900,000 (nine hundred thousand) per film.
- With the length of from 151 to 200 minutes: calculated as 2 volumes.
b) Short films (documentaries, scientific films, cartoons�):
- With the length of up to 60 minutes: VND 350,000 (three hundred and fifty thousand) per volume.
- With the length of 61 minutes or more, the collection level shall be the same as for feature films.
3. Licensing the cinematographic practice (including the evaluation of dossiers):
- Licensing the film production activities (3 years): VND 100,000
- Licensing the temporaty film production (1 film): VND 200,000.
- Licensing the directing or cinematographic practice�: VND 50,000.
The above-prescribed collection levels shall apply to each registration, each licensing. Where a script or cinematographic work involves many complicated matters, which need amendment for approval, the subsequent time shall be subject to the collection level equal to 50% of the corresponding levels prescribed above. For scripts and cinematographic works which fail to satisfy the prescribed conditions through evaluation, hence have not been licensed for production or cinematographic practice, the already paid fee amount shall not be refunded.
Article 3.- The fee-collecting agencies may deduct 90% (ninety percent) of the collected fee amount before remitting it into the State budget to cover expenses for approving screenplays, films, evaluating dossiers and organizing fee collection; the remaining collected fee amount (10%) must be remitted into the State budget. The collecting agencies shall have to collect fees, pay into the State budget and manage the use of collected fees strictly according to the provisions of Circular No. 54/1999/TT-BTC of May 10, 1999 of the Ministry of Finance guiding the implementation of the Government�s Decree No.04/1999/ND-CP of January 30, 1999 on fees and charges belonging to the State budget.
Article 4.- The tax offices of the localities, where the fee-collecting agencies are located, shall have to guide and inspect the fee collection in strict accordance with this Decision and Circular No. 54/1999/TT-BTC of May 10, 1999 of the Ministry of Finance guiding the implementation of the Government�s Decree No. 04/1999/ND-CP of January 30, 1999 on fees and charges belonging to the State budget.
Article 5.- This Decision takes effect 15 days after its signing. All provisions on charges and fees for approving screenplays, films and licensing the cinematographic practice contrary to this Decision shall be annulled.
Article 6.- The payers of fees for approving screenplays and films and for licensing cinematographic practice, the agencies tasked to collect the fees and concerned bodies shall have to implement this Decision.
For the Minister of Finance
Vice Minister
VU VAN NINH