CIRCULAR NO 2892016TT BTC DATED NOVEMBER 15, 2016, ON AMOUNTS, COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES AND CHARGES IN THE CINEMATOGRAPHY

THE MINISTRY OF
FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 289/2016/TT-BTC

Hanoi, November 15, 2016

CIRCULAR
ON AMOUNTS, COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES AND
CHARGES IN THE CINEMATOGRAPHY
Pursuant to the Law on fees and charges dated November 25, 2015;
Pursuant to the Law on State budget dated June 25, 2015;
Pursuant to the Law on cinematography dated June 29, 2006;
Pursuant to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 on guidelines
for the Law on fees and charges;
Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the
functions, tasks, entitlements and organizational structure of the Ministry of Finance;
At the request of the Director of the Tax Policy Department,
The Minister of Finance promulgates a Circular on amounts, collection, payment, management and
use of fees and charges in the cinematography.
Article 1. Scope and regulated entities
1. This Circular deals with amounts, collection, payment, management and use of fees for appraisal
of screenplays and movie classification (including appraisal of movies); assessment fees for
issuance of licenses for cooperation and joint venture in film production, provision of film
production services for foreign organizations and individuals; charges for the license and control
labeling applicable to tapes and visual discs containing performances in cinematography; and

charges for issuance of licenses for setting up branches or representative offices of foreign movie
establishments in Vietnam.
2. This Circular applies to:
a) Applicants for appraisal of screenplays and movie classification (including appraisal of movies);
assessment of licenses for cooperation and joint venture in film production, provision of film
production services for foreign organizations and individuals; the license and control labeling
applicable to tapes and visual discs containing performances in cinematography; and issuance of
licenses for setting up branches or representative offices of foreign movie establishments in
Vietnam.
b) Competent authorities in appraisal of screenplays and movie classification (including appraisal of
movies); assessment of licenses for cooperation and joint venture in film production, provision of
film production services for foreign organizations and individuals; the license and control labeling
applicable to tapes and visual discs containing performances in cinematography; and issuance of


licenses for setting up branches or representative offices of foreign movie establishments in
Vietnam.
c) Other organizations and individuals in connection with collection, payment, management and use
of fees for appraisal of screenplays and movie classification; assessment fees for issuance of
licenses for cooperation and joint venture in film production, provision of film production services
for foreign organizations and individuals; charges for the license and control labeling applicable to
tapes and visual discs containing performances in cinematography; charges for issuance of licenses
for setting up branches or representative offices of foreign movie establishments in Vietnam.
Article 2. Payers
Applicants for appraisal of screenplays and movie classification (including appraisal of movies);
assessment of licenses for cooperation and joint venture in film production, provision of film
production services for foreign organizations and individuals; the license and control labeling
applicable to tapes and visual discs containing performances in cinematography; and issuance of
licenses for setting up branches or representative offices of foreign movie establishments in
Vietnam shall pay fees/charges as prescribed in this Circular.

Article 3. Collecting authorities
Competent authorities in appraisal of screenplays and movie classification; assessment of licenses
for cooperation and joint venture in film production, provision of film production services for
foreign organizations and individuals; the license and control labeling applicable to tapes and visual
discs containing performances in cinematography; and issuance of licenses for setting up branches
or representative offices of foreign movie establishments shall be collecting authorities.
Article 4. Amount
1. Amounts of fees for appraisal of screenplays, appraisal and classification of movies as follows:
No.

Description

Amount
(VND)

I. Appraisal of screenplays
1 Feature movie scripts (other than regulations in Point 3 of this
section):
a

With the length of up to 100 minutes (one episode):

b

With the length of 101 - 150 minutes, considered as 1.5 episodes

c

With the length of 151 - 200 minutes, considered as 02 episodes

2

Scripts of short films, including documentaries, scientific films,
cartoons (other than regulations in Point 3 of this Section):

a

With the length of up to 60 minutes

b

With the length of 61 minutes or more, the fee amount shall be the
same as that for feature movie scripts.

3

Screenplays made through cinematographic cooperation or service
provision with foreign countries:

a

Feature movie scripts:

4.500.000

1.800.000


a.1 With the length of up to 100 minutes (one episode)

7.200.000

a.2 With the length of 101 - 150 minutes, considered as 1,5 episodes
a.3 With the length of 151 - 200 minutes, considered as 02 episodes
b

Scripts of short films:

b.1 With the length of up to 60 minutes

2.800.000

b.2 With the length of 61 minutes or more, the fee amount shall be the
same as that for feature movie scripts
1

Commercial films:

a

Feature film:

a.1 With the length of up to 100 minutes (one episode)

3.600.000

a.2 With the length of 101 - 150 minutes, considered as 1,5 episodes
a.3 With the length of 151 - 200 minutes, considered as 02 episodes
b

Short film:

b.1 With the length of up to 60 minutes:

2.200.000

b.2 With the length of 61 minutes or more, the fee amount shall be the
same as that for feature film
2

Non-commercial films:

a

Feature film:

a.1 With the length of up to 100 minutes (one episode)

2.400.000

a.2 With the length of 101 - 150 minutes, considered as 1,5 episodes
a.3 With the length of 151 - 200 minutes, considered as 02 episodes
b

Short film:

b.1 With the length of up to 60 minutes

1.600.000

b.2 With the length of 61 minutes or more, the fee amount shall be the
same as that for feature film
The afore-mentioned amounts apply to initial appraisals. If a screenplay or movie has many
complicated matters which must be repaired for re-appraisal, the subsequent times shall be subject
to the amounts equal to 50% of the corresponding amounts prescribed above.
2. Amounts of assessment fees for issuance of licenses for cooperation and joint venture in film
production, provision of film production services for foreign organizations and individuals as
follows:
a) Long film project: VND 5,000,000 per project.
b) Short film project: VND 2,400,000 per project.
3. Charge for issuance of licenses for setting up branches or representative offices of foreign movie
establishments in Vietnam: VND 1,000,000 per license.


4. Charge for the license and control labeling applicable to tapes and visual discs containing
performances in cinematography: VND 500 per label.
5. For screenplays which have been appraised by competent agencies but fail to satisfy the
prescribed conditions to be put into production, for movies which have been appraised and
classified, for applications for licenses for cooperation and joint venture in film production or
applications for licenses for setting up branches or representative offices of foreign movie
establishments in Vietnam but fail to satisfy the prescribed conditions, the already paid fee amounts
shall not be refunded.
Article 5. Cases of exemption
Fees for appraisal and classification of movies with respect to foreign film screening in Vietnam
serving national political and foreign affairs objectives or in accordance with agreements on
cooperation between the Government of Vietnam and foreign countries in terms of culture and art.
Foreign film projection in Vietnam serving national political and foreign affairs objectives
prescribed in this Circular include: screening activities on the anniversary of establishing diplomatic
relations with foreign countries, celebrates independence day of foreign countries in Vietnam;
occasion of visits of senior leaders of foreign countries to Vietnam; celebrating birthdays of leaders

of foreign countries in Vietnam or anniversary of special foreign events being held in Vietnam.
Article 6. Statement and payment
1. No later than every 5th, the collecting entity shall deposit the amount of fees collected last month
to the account of fees pending payment to State budget opened at a State Treasury.
2. The collecting authority shall make monthly and annual statements and pay fees and charges as
prescribed in Clause 3 Article 19 and Clause 2 Article 26 of Circular No. 156/2013/TT-BTC dated
November 6, 2013 of the Minister of Finance on guidelines for the Law on Tax administration; Law
on amendments to the Law on Tax administration and the Decree No. 83/2013/ND-CP dated July
22, 2013 of the Government.
3. The collecting authority shall pay the collected fees according to rate prescribed in Article 7 of
this Circular and pay 100% of charges collected to State budget according to responsive applicable
State budget entries.
Article 7. Management and use of fees
1. Each collecting authority shall pay full amount of fees collected to State budget. Expenses
associated with assessment and collection of fees shall be covered as specified in the collecting
agency’s estimates according to regime and limits of State budget expenditures in accordance with
regulations of law.
2. The collecting entity may keep 90% of the amount collected to cover expenses associated with
assessment and collection as prescribed in Clause 1 Article 4 of the Government's Decree No.
120/2016/ND-CP dated August 23, 2016 on guidelines for the Law on fees and charges. The
withheld amount shall be managed and used in accordance with Article 5 of Government’s Decree
No. 120/2016/ND-CP dated August 23, 2016 on guidelines for the Law on fees and charges.
10% of collected fee shall be paid to State budget according to the applicable State budget entries.


Article 8. Implementation
1. This Circular comes into force from January 1, 2017 and replaces Circular No. 121/2013/TTBTC dated August 28, 2013 of the Minister of Finance on amounts, collection, payment,
management and use fees for the license and control labeling applicable to tapes and Visual Discs
containing performances; charges for appraisal of performances recorded on tapes, Discs, software
programs or other materials, Circular No. 122/2013/TT-BTC dated August 28, 2013 and Circular

No. 136/2014/TT-BTC dated September 15, 2014 amendments to Circular No. 122/2013/TT-BTC
dated August 28, 2013 of the Ministry of Finance on amounts, collection, payment, management
and use of fees for the appraisal for screenplays, movies, art performance programs; fees for license
of eligibility for trading in film production, and fees for license of setting up representative office of
foreign movie establishments in Vietnam.
2. If other contents in connection with collection, payment, use of fees, receipt documents, regime
of fee collection are not guided in this Circular, they shall apply responsive guidelines in the Law
on fees and charges, Decree No. 120/2016/ND-CP dated August 23, 2016 on guidelines for the Law
on fees and charges; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of
Finance on guidelines for the Law on Tax administration; Law on amendments to the Law on Tax
administration and the Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government and
Circular of the Minister of Finance on printing, issuance, management and use of documents of
collection of fees and charges payable to State budget and their amending documents (if any).
3. Difficulties that arise during the implementation must be reported to the Ministry of Finance for
consideration./.

PP. MINISTER
DEPUTY MINISTER

Vu Thi Mai

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