This content is specifically regulated in Circular 289/2016/TT-BTC stipulating the rates, collection policies, remittance, management, and usage of fees and charges in the field of cinematography. The document replaces Circular 136/2014/TT-BTC.
According to Circular 289/2016/TT-BTC, the program for screening foreign films in Vietnam that serves national political and diplomatic tasks or as per cooperation agreements between the Government of Vietnam and foreign countries in the field of culture and arts will be exempted from film evaluation and classification fees. To be specific:
- Activities screening films to commemorate the establishment of diplomatic relations with other countries, and national days of foreign countries in Vietnam;- Organized events during visits of high-ranking leaders of foreign countries to Vietnam;- Commemorations of the birthdays of certain foreign leaders in Vietnam or to mark special foreign events held in Vietnam.
Refer to the regulations on declaration, collection, and payment of fees and charges at Circular 289/2016/TT-BTC effective from January 1, 2017.
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