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THE MINISTRY
OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No.
27/2013/TT-BTC
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Hanoi, March
12, 2013
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CIRCULAR
REGULATING THE
LEVELS, REGIME OF COLLECTION, REMITTANCE, MANAGEMENT AND USE OF CHARGE FOR
SIGHTSEEING OF THE VIETNAM MUSEUM OF ETHNOLOGY
Pursuant to the Ordinance No.
38/2001/PL-UBTVQH10, of August 28, 2001, on charges and fees;
Pursuant to the Government’s Decree No.
57/2002/ND-CP, of June 03, 2002 detailing the implementation of the Ordinance
on charges and fees; the Decree No. 24/2006/ND-CP, of March 06, 2006 amending
and supplementing a number of articles of the Decree No. 57/2002/ND-CP, of June
03, 2002;
Pursuant to the Decree No. 92/2002/ND-CP
dated November 11, 2002 of the Government detailing the implementation of a
number of articles of the Cultural Heritage Law;
Pursuant to the Government’s Decree No.
06/2011/ND-CP, of January 14, 2011 detailing and guiding a number of articles
of the Law on the Elderly;
Pursuant to Government’s Decree No.
28/2012/ND-CP, of April 10, 2012 detailing and guiding implementation of a
number of articles of the Law on the disabled;
Pursuant to the Decision No. 170/2003/QD-TTg,
of August 14, 2003 of the Prime Minister on “The preferential treatment policy
on cultural enjoyment”
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At the proposal of Head of Tax Policy
Department,
The Minister of Finance promulgates the
Circular regulating the levels, regime of collection, remittance, management
and use of charge for sightseeing of the Vietnam museum of ethnology as
follows:
Article 1. Subjects of paying charge
1. Organizations and individuals have
sightseeing of Vietnam Museum of Ethnology must pay charge for sightseeing as
prescribed in Article 2 of this Circular.
2. The sightseeing of Vietnam Museum of
Ethnology is free for the following cases:
a) Children under 6 years old;
b) Visitors are the special-serious disabled as
prescribed in clause 1, Article 11 of the Government’s Decree No.
28/2012/ND-CP, of April 10, 2012 detailing and guiding implementation of a
number of articles of the Law on the disabled;
Article 2. Levels of charge
The levels of charge are stipulated as follows:
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2. For students, pupils (trainees) in
universities, colleges, intermediate schools, vocational schools: VND
15,000/person/time.
Students and pupils (trainees) mean persons
possessing student, pupil, or trainee cards issued by schools in the people
education system of Vietnam.
3. For children and pupils in general education
establishments: VND 10,000/person/time.
a) Children of between 6 and under 16 years old.
In the case it is difficult to define at the age of under 16, it just required
to have any paper in order to prove that a person is under 16 years old.
b) Pupils mean persons possessing pupil cards
issued by schools in the people education system of Vietnam.
Article 3. Subjects to be reduced
charge
To discount 50% of charge for sightseeing of
Vietnam Museum of Ethnology in the following cases:
1. Subjects who are enjoyed the preferential
treatment policy on cultural enjoyment specified in Article 2 of the Decision
No. 170/2003/QD-TTg, of August 14, 2003 of the Prime Minister on “the
preferential treatment policy on cultural enjoyment”. In the case it is
difficult to define subject enjoyed preferential treatment policy on cultural
enjoyment specified in Article 2 of the Decision No. 170/2003/QD-TTg, it is
just required to have a written confirmation from People’s Committees of
communes, wards or townships where the subject resides.
2. The elderly specified in the Government’s
Decree No. 06/2011/ND-CP, of January 14, 2011 detailing and guiding
implementation of a number of articles of the Law on the elderly;
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If a person who is subject to both the
preferential treatment policy on cultural enjoyment and the elderly or serious
disabled specified in clause 3 this Article, he/she is discounted only 50%
charge for sightseeing of Vietnam Museum of Ethnology
Article 4. Management and use of
collected charges
Charge for sightseeing of Vietnam Museum of
Ethnology is the revenue of the state budget and it is managed and used as
follows:
1. The agency collecting charge shall deduct 90%
of the collected charge in order to cover charge collection in accordance with
regulation.
2. The remaining charge (10%), agency collecting
charge shall remit to state budget in accordance with chapter, section of the
current index of state budget.
3. Other contents relating to the collection,
remittance, management, use and make regime of charge collection public, that
are not guided in this Circular, shall comply with guidance in the Circular No.
63/2002/TT-BTC, of July 24, 2002, of the Ministry of Finance guiding the
implementation of law provisions on charges and fees; the Circular No.
45/2006/TT-BTC, of May 25, 2006 amending and supplementing the Circular No.
63/2002/TT-BTC, of July 24, 2002, the Circular No. 28/2011/TT-BTC, of February
28, 2011, of the Ministry of Finance guiding implementation of a number of
articles of the Law on Tax Administration and the Government’s Decree No.
85/2007/ND-CP of May 25, 2007, and the Government’s Decree No. 106/2010/ND-CP
of October 28, 2010 and the Circular No. 153/2012/TT-BTC, of September 17,
2012, of the Ministry of Finance, guiding the printing, issuance, management
and use of documents for the collection of charges and fees belonging to the state
budget (if any).
Article 5. Implementation organization
1. This Circular takes effect on April 25, 2013.
To annul the Decision No. 34/2007/QD-BTC, of May 15, 2007, of the Minister of
Finance regulating the levels, regime of collection, remittance, management and
use of charge for sightseeing of Vietnam Museum of Ethnology.
2. In the course of implementation, any arising
problems should be reported to the Ministry of Finance for consideration
research and guidance.
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FOR THE
MINISTER OF FINANCE
DEPUTY MINISTER
Vu Thi Mai