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MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No.:
160/2016/TT-BTC
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Hanoi, October
25, 2016
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CIRCULAR
PROVIDING FOR THE
ENTRANCE FEES TO VIETNAM MUSEUM OF ETHNOLOGY, THE COLLECTION, TRANSFER AND
MANAGEMENT THEREOF
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 the implementation
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 the implementation
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 the implementation of
a number of articles of the Law on the disabled;
Pursuant to the Government's Decree No.
215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, powers
and organizational structure of Ministry of Finance;
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At the request of the Director of the Tax Policy
Department,
Minister of Finance promulgates this Circular to
provide for the entrance fees to Vietnam Museum of Ethnology, the collection,
transfer and management thereof.
Article 1. Scope and regulated entities
1. Scope
This Circular provides for the
entrance fees to Vietnam Museum of Ethnology (affilated to Vietnam Academy of
Social Sciences), the collection, transfer and management thereof.
2. Regulated entities
This Circular applies to
organizational and/or individual entities that visit Vietnam Museum of
Ethnology, the collector of entrance fees to Vietnam Museum of Ethnology and
other entities concerned.
Article 2. Payers
Any organizations and/or individuals
must pay the entrance fees as set forth in Article 4 hereto when visiting the
Vietnam Museum of Ethnology.
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Vietnam Museum of Ethnology
(affilated to Vietnam Academy of Social Sciences) shall be responsible for
collecting entrance fees.
Article 4. Fee
Entrance fees are provided for as
follows:
1. For adults: VND 40,000/ person/
entrance.
2. For students of universities,
colleges, professional secondary schools or vocational training schools: VND
20,000/ student/ entrance.
Students hereto are holders of student
identity cards issued by education institutions in the Vietnam’s national
education system.
3. For children or students of
general education institutions: VND 10,000/ person/ entrance.
a) Children referred to in Clause 3
of this Article are aged between 6 and 16. A visitor under the age of 16 must
present his/her birth certificate, passport, ID Card or other paper to prove
his/her age where necessary.
b) Students hereto are holders of
student identity cards issued by general education institutions in the
Vietnam’s national education system.
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1. The following entities are
eligible for exemption from the entrance fees to Vietnam Museum of Ethnology:
a) Children under the age of 6;
b) Persons with very severe
disabilities as regulated in Clause 1 Article 11 of the Government's Decree No.
28/2012/ND-CP dated April 10, 2012 detailing and guiding the implementation of
a number of articles of the Law on the disabled.
2. The entrance fees paid by the
following entities who visit Vietnam Museum of Ethnology are reduced by 50%:
a) Beneficiaries of incentive
policies for cultural enjoyment as regulated in Article 2 of Decision No.
170/2003/QD-TTg dated August 14, 2003 by Prime Minister providing for “Incentive
policies for cultural enjoyment". In case it is difficult to identify
whether a visitor is eligible for incentive policies on cultural enjoyment as
regulated in Article 2 of Decision No. 170/2003/QD-TTg or not, that visitor is
only required to present a written certification granted by the People’s
Committee of Commune/Ward/District-level Town where he/she resides.
b) The elderly as defined in the
Government's Decree No. 06/2011/ND-CP dated January 14, 2011 detailing and
guiding the implementation of a number of articles of the Law on the elderly.
c) Persons with severe
disabilities as regulated in Clause 2 Article 11 of the Government's Decree No.
28/2012/ND-CP dated April 10, 2012 detailing and guiding the implementation of
a number of articles of the Law on the disabled.
The entrance fees to Vietnam
Museum of Ethnology paid by a visitor who is eligible for both incentive
policies on cultural enjoyment and benefits for the elderly or people with
severe disabilities shall be only reduced by 50%.
Article 6. Declaration,
collection and transfer of fees
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2. The collector must make
declaration and transfer of collected fees in accordance with regulations in
Clause 3 Article 19 and Clause 2 Article 26 of the Circular No. 156/2013/TT-BTC
dated November 06, 2013 by Minister of Finance providing guidance on a number
of articles of the Law on tax management; the Law on amendments to the Law on
tax management and the Government's Decree No. 83/2013/ND-CP dated July 22,
2013.
Article 7. Management and use
of fees
The collector shall retain 90%
(ninety percent) of total collected fees to cover its expenditures as regulated
in Clause 2 Article 5 of the Government's Decree No. 120/2016/ND-CP dated
August 23, 2016 detailing and guiding the implementation of a number of
articles of the Law on fees and charges, and transfer the remains as 10% of
total collected fees to state budget according to corresponding chapter,
section and sub-section in the list of state budget entries.
Article 8. Implementation
1. This Circular shall come into
force as of January 01, 2017 and supersede the Circular No. 226/2012/TT-BTC dated December 27, 2012 by
Minister of Finance providing for the entrance fees to Vietnam Museum of
Ethnology, and the collection, management and transfer thereof.
2. Other contents related to the
collection, management and transfer of fees, fee receipts, and annoucement of
fee collection policies, which are not provided for in this Circular, shall be
performed in conformity with regulations in 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 articles of the Law on fees and
charges; the Circular No. 156/2013/TT-BTC dated November 06, 2013 by Minister
of Finance providing guidance on a number of articles of the Law on tax management;
the Law on amendments to the Law on tax management and the Government's Decree
No. 83/2013/ND-CP dated July 22, 2013, and the Circular by Minister of Finance
providing for the printing, issuance, management and use of receipts of fees
and charges as government revenues and other documents on amendments and
supplements thereof (if any).
3. Difficulties that arise during the
implementation of this Circular should be promptly reported to Ministry of
Finance for consideration./.
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