Hanoi-Vietnam: Management and use of fees for appraisal of performance art programs

11:05, 11/07/2024

On November 15, 2016, the Vietnam Minister of Finance 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.

Under Circular, organizations and individuals submitting applications for the appraisal of performance art programs; appraisal of performances recorded on tapes, discs, software programs or other materials in Vietnam must pay fees as prescribed.

The fee collectors as prescribed by Circular 288/2016/TT-BTC are the Department of Performing Arts (affiliated to the Ministry of Culture, Sports and Tourism); and the Services of Culture, Sports and Tourism of provinces and central-affiliated cities.

The fee rates for the appraisal of performance art programs in Vietnam are as follows:

No.	Duration of a performance art program (play)	Fee rate (VND/program, play)
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

In addition, the Circular stipulates the exemption of appraisal fees for performance art programs serving national-level political and foreign affairs duties.

This Circular takes effect from January 1, 2017, and replaces Circular 121/2013/TT-BTC dated August 28, 2013, of the Minister of Finance.

Source: Financial Magazine

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