Decision No. 03/2008/QD-BTC On the regulation of the amount of fees, collection, payment, management, and use of visitation fees at Bach Ma National Park and Cuc Phuong National Park

Pursuant to …;

Regarding the regulation on the level of collection, the system of collection, submission, management, and use of visit fees at

Bach Ma National Park and Cuc Phuong National Park

____________________________

THE MINISTER OF FINANCE

Pursuant to Decree No. 57/2002/ND-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No. 24/2006/ND-CP dated March 6, 2006 of the Government amending and supplementing certain articles of Decree No. 57/2002/ND-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No. 77/2003/ND-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

After receiving opinions from the Ministry of Agriculture and Rural Development and upon the proposal of the Director of the Tax Policy Department,

DECISION:

Article 1. Organizations and individuals visiting Bach Ma National Park and Cuc Phuong National Park must pay visit fees (applicable uniformly for Vietnamese and foreigners) according to the following levels of collection:

a) For adults, it is 20,000 VND/person/trip.

b) For students, pupils, and children, it is 10,000 VND/trip.

Article 2. The revenue from the collection of visit fees at the national parks mentioned in this Decision is a revenue belonging to the state budget, to be managed and used as follows:

1. The fee collecting unit (the management agencies of Bach Ma National Park and Cuc Phuong National Park assigned by the Ministry of Agriculture and Rural Development to organize the collection of fees) shall retain 90% (ninety percent) of the collected fees to cover costs for management and collection of fees in accordance with prescribed regulations.

2. The fee collecting unit shall be responsible for declaring, submitting, and settling accounts for 10% (ten percent) of the collected fees into the state budget in accordance with the current state budget classification.

Article 3. Other contents related to the collection, submission, management, use, receipt, and publicizing of the fee collection regime not mentioned in this Decision shall be implemented in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002, and Circular No. 45/2006/TT-BTC dated May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002, issued by the Ministry of Finance guiding the implementation of legal provisions on fees and charges.

Article 4. Effectiveness

1. This Decision takes effect 15 days after its publication in the Official Gazette.

2. This Decision replaces Decision No. 149/1999/QD-BTC dated November 30, 1999 of the Minister of Finance regarding the issuance of the level of collection of visit fees for Bach Ma National Park.

Article 5. Organizations and individuals subject to payment of fees, the management agencies of Bach Ma National Park and Cuc Phuong National Park assigned by the Ministry of Agriculture and Rural Development to organize the collection of fees, and relevant agencies are responsible for implementing this Decision./.