Details of fees for appraisal of performance art programs in Vietnam

19:19, 10/07/2024

On November 15, 2016, the Ministry of Finance (Hanoi, Vietnam) issued Circular 288/2016/TT-BTC on amounts, collection, payment, management and use of fees for appraisal of performance art programs; fees for appraisal of performances recorded on tapes, discs, software programs or other materials.

According to the provisions of Circular 288/2016/TT-BTC, the amounts of fees for appraisal of performance art programs in Vietnam are specified as follows:

No.	Duration of a performing arts program (performance)	Fee rate (VND/program, performance)
1	Up to 50 minutes	1,500,000
2	From 51 to 100 minutes	2,000,000
3	From 101 to 150 minutes	3,000,000
4	From 151 to 200 minutes	3,500,000
5	Over 201 minutes	5,000,000

Additionally, the management and use of fees are implemented as follows:

- The fee-collecting organization must submit all collected fees to the state budget.- In case the fee-collecting organization is allocated operational expenses, it can retain 90% of the total collected fees to cover the appraisal and fee collection costs.- The remaining 10% of the fees must be submitted to the state budget according to the corresponding chapters, items, sub-items of the state budget catalog.

See the case of fee exemption at Circular 288/2016/TT-BTC, effective from January 1, 2017.

- Thanh Lam -

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