When is the appraisal fee for performing arts programs waived?

19:19, 10/07/2024

In 2016, the Ministry of Finance issued Circular 288/2016/TT-BTC stipulating the rates, collection policies, payment, management, and use of the appraisal fees for performing arts programs; the appraisal fees for content on tapes, discs, software, and other materials.

According to Circular 288/2016/TT-BTC, the performance art programs that serve national political and diplomatic missions will be exempt from evaluation fees. To be specific, it includes the following programs:

- Artistic performance activities commemorating the establishment of diplomatic relations with other countries and the national holidays of other countries in Vietnam;- Organized during the visit of high-level leaders of other countries to Vietnam;- Commemorating the birthdays of leaders of certain countries in Vietnam or special foreign events celebrated in Vietnam.

Please refer to the instructions for fee declaration and payment at Circular 288/2016/TT-BTC, effective from January 1, 2017.

- Thanh Lam -

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE

0 lượt xem

- This translation is generated by OpenAI's GPT-4o model;
- The legal regulations in this article are according to Vietnamese Law;
- This English translation is for reference purposes only and not a definitive translation of the original Vietnamese texts;
- Articles may be compiled from a variety of sources;
- Applicable Terms may have expired at the time you are reading;
- If you have any questions about the copyright of the article, please contact us via email banquyen@lawnet.vn