Guidance on Declaration and Payment of Fees and Charges in the Field of Cinematography

19:57, 10/07/2024

In 2016, the Ministry of Finance issued Circular 289/2016/TT-BTC stipulating the rate of collection, payment policies, management, and use of fees and charges in the field of cinematography.

According to Circular 289/2016/TT-BTC, the declaration and payment of fees and charges in the field of cinema are implemented as follows:

- No later than the 5th of each month, the fee-collecting organization must transfer the fees collected in the previous month into the fee account awaiting payment to the state budget opened at the State Treasury.- The fee and charge collecting organization shall declare and pay the collected fees and charges monthly, and finalize them annually as guided in Clause 3, Article 19 and Clause 2, Article 26 of Circular 156/2013/TT-BTC.- The fee and charge collecting organization shall pay the collected fees according to the rate stipulated in Article 7 of Circular 289/2016/TT-BTC and pay 100% of the collected charges into the state budget according to the corresponding chapter, item, and sub-item of the State Budget Table.

Refer to the regulations on management and use of fees in Circular 289/2016/TT-BTC which took effect from January 1, 2017.

- Thanh Lam -

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