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MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No: 181/2016/TT-BTC
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Hanoi, November
11, 2016
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CIRCULAR
REGULATION ON
COLLECTION, PAYMENT, MANAGEMENT AND USE OF ENTRANCE FEES BY VIETNAM FINE ARTS
MUSEUM
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
entrance fees by the Vietnam Fine Arts Museum.
Article 1. Scope and subject of application
1. This Circular specifies collection, payment;
management and use of entrance fees by the Vietnam Fine Arts Museum (affiliated
to the Ministry of Culture, Sports and Tourism).
2. This Circular applies to visitors, organizations
collecting fees for entry to Vietnam Fine Arts Museum (hereinafter referred to
as “entrance fee”) and other involved entities.
Article 2. Payers
Organizations and individuals that visit Vietnam
Fine Arts Museum shall pay entrance fees as stipulated in Article 4 hereof.
Article 3. Fee collectors
The Vietnam Fine Arts Museum (affiliates to the
Ministry of Culture, Sports and Tourism) shall collect entrance fees.
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The amount of entrance fees is specified as
follows:
1. Adults: 40,000/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 students at general education:
10,000 dong/ticket/person
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
identify 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
demonstrating (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.
Article 5.Entities eligible for exemption from
entrance fees
1. The following entities shall be exempted from
entrance fees:
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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% will offer to:
a) Beneficiaries of the policy on enjoyment of
cultures prescribed in Article 2 of the Decision No.170/2003/QD-TTg dated
August 14, 2003 by the Prime Minister. Where it is hard to identify whether or
not a person is a beneficiary of policies 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, (s)he shall be eligible for a discount of 50% of the entrance
fee.
Article 6. Declaration and payment of fees
1. The collector shall transfer collected entrance
fees of the immediately preceding month to a designated account opened at the
State Treasuries by 05th of every month.
2. The collector shall monthly
declare and transfer collected entrance fees and annually finalized such
collected 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.
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90% of the total collected fee may 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.174/2013/TT-BTC on collection, payment,
management and use of entrance fees by the Vietnam Fine Arts Museum dated November
27, 2013 by the Minister of Finance.
2. Any aspect concerning
collection, payment, management and use of entrance fees and their
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 (if any).
3. Any issue arising in
connection to the implementation of this Circular should be promptly reported
to the Ministry of Finance./.
PP. MINISTER
DEPUTY MINISTER
Vu Thi Mai
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