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THE MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
159/2016/TT-BTC
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Hanoi, October
25, 2016
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CIRCULAR
ON AMOUNT OF
ENTRANCE FEES AND COLLECTION, PAYMENT, MANAGEMENT AND USE OF ENTRANCE FEES TO
VIETNAM NATIONAL VILLAGES FOR ETHNIC CULTURE AND TOURISM
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 on guidelines for the Law on fees and
charges;
Pursuant to the Government’s Decree No.
06/2011/ND-CP dated January 14, 2011 on guidelines for the Law on elder people;
Pursuant to the Government’s Decree No.
28/2012/ND-CP dated April 10, 2012 on guidelines for the Law on disabled
people;
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;
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The Minister of Finance promulgates a Circular
on amount of entrance fees and collection, payment, management and use of
entrance fees to Vietnam National Villages for Ethnic Culture and Tourism
(Vinaculto).
Article 1. Scope and regulated entities
1. Scope
This Circular deals with amount of entrance fees
and collection, payment, management and use of entrance fees to Vinaculto
(affiliated to the Ministry of Culture, Sports and Tourism).
2. Regulated entities
This Circular applies to visitors and collecting
entity in terms of entrance fees to Vinaculto and other entities in connection
with collection of entrance fees to Vinaculto.
Article 2. Payers
Visitors to Vinaculto shall pay entrance fees as
prescribed in Article 4 of this Circular.
Article 3. Collecting entity
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Article 4. Amount
Amount of fees as follows:
1. For adults: VND 30,000 per person.
2. For students/learners of universities, colleges,
vocational secondary schools: VND 10,000 per person.
Students/learners are persons who obtain
student/learner cards issued by schools under Vietnam national education
system.
3. For children/students of compulsory education
institutions: VND 5.000 per person.
a) Children prescribed in Clause 3 of this Article
are persons aged 6 to under 16. If it is difficult to determine that a person
is whether under 16 years of age, he/she must present his/her birth
certificate, passport, ID card or any of other documents proving that he/she is
under 16 years of age.
b) Students/ are persons who obtain student/learner
cards issued by schools under Vietnam national education system.
Article 5. Entities eligible for fee reduction
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a) Children aged under 6;
b) The severe disabled people as prescribed in
Clause 1 Article 3 and Point a Clause 3 Article 4 of the Government’s Decree
No. 28/2012/ND-CP dated April 10, 2012 on guidelines for the Law on disabled
people.
2. The following entities shall be eligible for a
reduction of 50% in entrance fees to Vinaculto:
a) Beneficiaries of preferential policies for
cultural enjoyment prescribed in Article 2 of Decision No. 170/2003/QD-TTg
dated August 14, 2003 of the Prime Minister on “Preferential policies for
cultural enjoyment”. If it is difficult to determine a person whether enjoys
preferential policies for cultural enjoyment prescribed in Article 2 of
Decision No. 170/2003/QD-TTg, only a document certifying that such person
eligible for the preferential policies for cultural enjoyment issued by People’s Committee of commune, ward, town is required.
b) Elder people prescribed in Article 2 of the Law
on elder people who are Vietnamese citizens aged 60 or older.
c) The severe disabled people as prescribed in
Clause 2 Article 3 and Point b Clause 3 Article 4 of the Government’s Decree
No. 28/2012/ND-CP dated April 10, 2012 on guidelines for the Law on disabled
people.
If a visitor is eligible for multiple cases of
reduction prescribed in Clause 2 of this Article, he/she is only eligible for a
reduction of 50% in entrance fees to Vinaculto.
Article 6. Statement, collection, payment of
fees
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.
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Article 7. Management and use of fees
The collecting entity may keep 90% of total amount
collected to cover expenses as prescribed in Clause 2 Article 5 of the
Government's Decree No. 120/2016/ND-CP dated August 23, 2016 on guidelines for
the Law on fees and charges; and pay 10% of the amount collected to State
budget according to responsive State budget entries.
Article 8. Implementation
1. This Circular comes into force from January 1,
2017, replaces Circular No. 64/2014/TT-BTC dated May 19, 2014 of the Minister
of Finance on amount of entrance fees, collection, payment, management and use
of entrance fees to Vinaculto.
2. If other contents in connection with collection
and payment of fees 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 and replacing documents (if any).
3. Difficulties that arise during the
implementation must be reported to the Ministry of Finance for consideration./.
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