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MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No: 161/2016/TT-BTC
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Hanoi, October
25, 2016
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CIRCULAR
REGULATION ON
COLLECTION, PAYMENT, MANAGEMENT AND USE OF ENTRANCE FEES BY THE MUSEUM OF THE
CULTURES OF VIETNAM’S ETHNIC GROUPS
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 Government’s Decree No.
120/2016/ND-CP dated August 23, 2016 detailing and guiding application of a
number of Articles of the Law on Fees and Charges;
Pursuant to the Government’s Decree No.
06/2011/ND-CP dated January 14, 2011 detailing and guiding application of a
number of Articles of the Law on the Elderly;
Pursuant to the Government’s Decree No.
28/2012/ND-CP dated April 10, 2012 detailing and guiding application of a
number of Articles of the Law on Persons with Disabilities;
Pursuant to the
Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the
functions, rights, obligations and organizational structure of the Ministry of
Finance;
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Upon request by the Director of the Department
of Tax Policy,
The Minister of Finance hereby issues this
Circular specifying regulation on collection, payment, management and use of
fees for entry to the Museum of the Cultures of Vietnam’s Ethnic Groups.
Article 1. Scope and subject of application
1. Scope of application
This Circular specifies collection, payment,
management and use of fees for entry to the Museum of the Cultures of Vietnam's
Ethnic Groups affiliated to the Ministry of Culture, Sports and Tourism
(hereinafter referred to as “entrance fee”)
2. Subject of application
This Circular applies to visitors, organizations
collecting fees for entry to Museum of the Cultures of Vietnam's Ethnic Groups
and other involved entities.
Article 2. Payers
Visitors to the Museum of the Cultures of Vietnam's
Ethnic Groups shall pay entrance fees as stipulated in Article 4 hereof.
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The Museum of the Cultures of Vietnam's Ethnic
Groups (affiliates to the Ministry of Culture, Sports and Tourism) shall take
charge of collecting entrance fees.
Article 4. Amount of entrance fees
The amount of entrance fees is specified as
follows:
1. Adults:
30,000/person/ticket
2. Students of universities,
colleges and vocational schools: 20,000 dong/ticket/person.
Students herein refer to those who have student ID
cards issued by universities, colleges and vocational schools of Vietnam’s
national education system.
3. Children and general
education students: 10,000 dong/ticket
a) Children mentioned in clause 3 of this Article
refer to those from the age of 06 to under 16. Where it is difficult to
determine whether or not a visitor is younger than 16 years old, that visitor
must present his/her certificate of birth, passport, ID card or any proof to
demonstrate that (s)he is younger than 16 years old.
b) Students in general education refers to those
who have student ID cards issued by schools of Vietnam’s national education
system.
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1. The following entities
shall be exempted from entrance fees:
a) Children under the age of 06;
b) Persons suffering from serious disabilities
stipulated in Article 11 of the Government’s Decree No. 28/2012/ND-CP dated
April 10, 2012 detailing and guiding application of a number of Articles of the
Law on Persons with Disabilities.
2. A discount of 50% of
entrance fees shall be offer to:
a) Beneficiaries of the policy on enjoyment of
cultures prescribed in Article 2 of the Decision No.170/2003/QD-TTg on policies
on enjoyment of cultures dated August 14, 2003 by the Prime Minister. Where it
is hard to identify whether or not a person is a beneficiary of the policy on
enjoyment of cultures as prescribed in Article 2 of the Decision
No.170/2003/QD-TTg, a certifying document issued by the People’s Committee of
the commune where that person resides is required.
b) The elderly specified in the Government’s Decree
No. 06/2011/ND-CP dated January 14, 2011 detailing and guiding application of a
number of Articles of the Law on the Elderly;
c) Persons suffering from serious disabilities stipulated
in clause 2 Article 11 of the Government’s Decree No. 28/2012/ND-CP dated April
10, 2012 detailing and guiding application of a number of Articles of the Law
on Persons with Disabilities.
In either cases where a beneficiary of the policy
on enjoyment of cultures is also the elderly or the person with serious
disabilities shall be eligible for a discount of 50% of the entrance fee.
Article 6. Entrance fee declaration and payment
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2. The collector shall declare
and transfer collected entrance fees in accordance with clause 3, Article 19
and clause 2, Article 26 of Circular No.156/2013/TT-BTC dated November 06, 2013
by the Minister of Finance guiding application of a number of Articles of the
Law on Tax Administration; Law on amendment and supplement of a number of
Article of the Law on Taxation and the Government’s Decree No.83/2013/ND-CP
dated July 22, 2013.
Article 7. Management and use of entrance fees
90% of the total collected fee shall be retained by
the collector to cover expenses as stipulated in clause 2, Article 5 of the
Decree No.120/2016/ND-CP dated August 23, 2016 detailing and guiding a number
of Article of the Law on Fees and Charges; 10% of that shall be transferred to
the State budget according to the state budget index system.
Article 8.Implementation
1. This Circular enters into
force from January 01, 2017 and replaces the Circular No.27/2013/TT-BTC on
collection, payment, management and use of entrance fees to the Museum of the
Cultures of Vietnam's Ethnic Groups dated March 12, 2013 by the Minister of
Finance.
2. Any aspect concerning
collection, payment, management and use of entrance fees and documentation not
mentioned herein shall conform to the Law on Fees and Charges; the Government’s
Decree No.120/2016/ND-CP dated August 23, 2016 detailing and guiding the
implementation of a number of Article of the Law on Fees and Charges; Circular
No.156/2013/TT-BTC dated November 06, 2013 by the Ministry of Finance guiding
application of a numbers of Articles of the Law on Tax Administration and the
Government’s Decree No.83/2013/ND-CP dated July 22, 2013; and the Circular on
guideline for printing, publication, management and use of fee and charge
collection documentation.
3. Any issue arising in
connection to the implementation of this Circular should be promptly reported
to the Ministry of Finance. /.
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