MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No.:
163/2016/TT-BTC
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Hanoi, October
25, 2016
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CIRCULAR
PROVIDING FOR THE
ENTRANCE FEES TO VIETNAM NATIONAL MUSEUM OF HISTORY, 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 Law on cultural heritage dated
June 29, 2001 and the Law dated June 18, 2009 providing for amendments to the
Law on cultural heritage;
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;
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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 National Museum of History, the
collection, transfer and management thereof.
Article 1. Scope and regulated entities
1. Scope
This Circular provides for the entrance fees to
Vietnam National Museum of History (directly under the Ministry of Culture,
Sports and Tourism), and the collection, transfer and management thereof.
2. Regulated entities
This Circular applies to organizational and/or
individual entities that visit Vietnam National Museum of History, the
collector of entrance fees to Vietnam National Museum of History 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
National Museum of History.
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Vietnam National Museum of History (directly under
the Ministry of Culture, Sports and Tourism) shall be responsible for
collecting the 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 National Museum of History:
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 to Vietnam National Museum of
History paid by the following entities shall be 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 National Museum of
History 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. 170/2013/TT-BTC dated
November 19, 2013 by Minister of Finance providing for the entrance fees to
Vietnam National Museum of History, 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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