CIRCULAR

AMENDING AND SUPPLEMENTING THE FINANCE MINISTRY’S CIRCULAR No. 67/2004/TT-BTC OF JULY 7, 2004, PROVIDING FOR THE REGIME OF COLLECTION, REMITTANCE, AND MANAGEMENT OF USE OF THE FEES FOR GRANTING ADVERTISEMENT PERMITS

Pursuant to the Government’s Decree No. 24/2003/ND-CP of March 13, 2003, detailing the implementation of the Ordinance on Advertisement;
Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Charges and Fees;
Pursuant to the Government’s Decree No. 24/2006/ND-CP of March 6, 2006, amending and supplementing a number of articles of the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Charges and Fees;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

After reaching agreement with the Ministry of Culture, Sports and Tourism in Official Letter No. 1595/BVHTTDL-KHTC of May 5, 2008, the Ministry of Finance guides the amendment and supplementation of the Finance Ministry’s Circular No. 67/2004/TT-BTC of July 7, 2004, providing for the regime of collection, remittance and management of use of the fees for granting advertisement permits, as follows:

1. Clause 2 of Section I is amended as follows:

“2. Fee rates for granting advertisement permits are specified as follows:

a/ Fee rate for advertisement on billboards, signboards, panels and in similar forms of an area of 40m2 or more: 600,000 dong/permit/billboard, signboard or panel.

b/ Fee rate for advertisement on billboards, signboards, panels and in similar forms of an area of between 30m2 and under 40m2: 500,000 dong/permit/billboard, signboard or panel.

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d/ Fee rate for advertisement on billboards, signboards, panels and in similar forms of an area of between 10m2 and under 20m2: 200,000 dong/permit/billboard, signboard or panel.

e/ Fee rate for advertisement on billboards, signboards, panels and in similar forms of an area of under 10m2: 100,000 dong/permit/billboard, signboard or panel.

f/ Fee rate for advertisement on means of transport, illuminating objects, aerial objects, underwater objects, moving objects and other similar advertising forms (collectively called unit): 100,000 dong/unit.

g/ Fee rate for advertisement on banners (including vertical and horizontal banners): 50,000 dong/unit (the total fee amount for each time of permit grant not exceed  2,000,000 dong/permit).

h/ In case of extension of advertisement permits, the fee rate is 50% of above-mentioned fee rates.”

2. Section I is added with Clause 4 as follows:

“4. Fee for the granting for advertisement permits is not collected for political information defined in Clause 2, Article 1 of the Government’s Decree No. 24/2003/ND-CP of March 13, 2003, detailing the implementation of the Ordinance on Advertisement.”

3. Clauses 2 and 3 of Section II are amended and supplemented as follows:

“2. Fee-collecting agencies may retain 70% (seventy per cent) of total collected fees before remitting it into the state budget to cover fee collection expenses:

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- Expenses in direct service of fee collection, such as those for stationery, office supplies, telephone, electricity, water, and official duty allowance according to the current criteria and norms;

- Expenses for actual assessment;

- Expenses for coordinating activities prescribed in the Joint Circular No. 06/2007/TTLT/BVHTT-BYT-BNN-BXD of February 28, 2008, of the Ministry of Culture and Information, the Ministry of Health, the Ministry of Agriculture and Rural Development, and the Ministry of Construction, guiding the one-stop shop procedures of the grant of advertisement permits;

- Expenses for procurement, regular repairs, overhauls of assets, machinery and equipment in direct service of the fee collection;

- Expenses for inspection and rectification for the implementation of advertisement permits and violations in advertisement activities;

- Appropriations for the reward and welfare funds for officials and employees directly engaged in the assessment and fee collection at their units. The maximum appropriation level for the reward and welfare funds must not exceed three months’ actually paid salary if this year’s collected fee amounts are higher than those of previous year, and must be equal to two months’ actually paid salary if this year’s collected fee amounts are lower those of previous year.

- Other expenses directly related to the grant of advertisement permits and fee collection.

The total appropriation amounts according to the above provisions shall be used by fee-collecting agencies for right purposes with lawful invoices according to regulations and annually settled. In case these amounts are not used up, they may be carried forward to the next year for further spending under regulations.

3. The remainder (30%) of actually collected fee amounts, after subtracting appropriations at the rate prescribed in Clause 2 of Section II, shall be remitted by fee-collecting agencies into the state budget (relevant chapter, category, clause, heading 047, sub-heading 24 of the current state budget index).”

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5. Any difficulty arising in the course of implementation should be promptly reported by organizations or individuals to the Finance Ministry for study and additional guidance.

FOR THE MINISTER OF FINANCE
DEPUTY MINISTER




Do Hoang Anh Tuan