Guidelines for Declaring and Submitting the Assessment Fees for Performing Arts Programs

19:19, 10/07/2024

Circular 288/2016/TT-BTC has been signed and issued by the Ministry of Finance, stipulating the rates, collection policies, remittance, management, and usage of fees for the appraisal of performing arts programs; fees for the appraisal of program content on tapes, discs, software, and other materials.

The declaration and payment of appraisal fees for performing arts programs, programs on tapes, discs, and software are guided by Circular 288/2016/TT-BTC as follows:

- No later than the 5th of each month, the fee-collecting organization must remit the collected fees of the previous month into the fee account awaiting budget submission opened at the State Treasury.- The fee-collecting organization shall declare and submit the collected fees to the state budget monthly and finalize annually following the guidance in Clause 3, Article 19, and Clause 2, Article 26 of Circular 156/2013/TT-BTC.

Note: Programs on tapes, discs, software, and other materials, as well as performing arts programs, after appraisal do not meet the licensing conditions, then the appraisal fees already paid will not be refunded.

Circular 288/2016/TT-BTC takes effect from January 1, 2017.

- Thanh Lam -

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