Decision No. 101/2004/QD-BTC on the amount of fees for visiting the Vietnam Fine Arts Museum and the management and use of such fees

Pursuant to …;

Regulations on the level of collection and management, use of fees for visiting Vietnam Fine Arts Museum

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THE MINISTER OF FINANCE

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

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

Pursuant to Decision No. 170/2003/QD-TTg dated August 14, 2003 of the Government on "Policies for Preferential Cultural Enjoyment";

After receiving comments from the Ministry of Culture, Sports and Tourism (in Circular No. 3292/VHTT-KHTC dated September 10, 2004 and Circular No. 4370/VHTT-KHTC dated November 24, 2004);

At the request of the Director of the Tax Policy Department,

DECISION:

Article 1. Organizations and individuals visiting the Vietnam Fine Arts Museum must pay visitation fees (applicable uniformly to Vietnamese and foreign visitors) at the levels specified as follows:

1. For adults: 20,000 (twenty thousand) VND per visit per person.

2. For students and trainees from cultural and artistic schools in Vietnam, children: 7,000 (seven thousand) VND per visit per person. Among them:

a) Children under sixteen years old. In cases where it is difficult to determine whether they are under sixteen years old, any document proving that they are under sixteen years old such as birth certificates, student cards, etc., shall be sufficient;

b) Students and trainees from cultural and artistic schools in Vietnam are those holding student or trainee cards issued by cultural and artistic schools in Vietnam.

3. For subjects entitled to preferential policies for cultural enjoyment as stipulated in Article 2 of Decision No. 170/2003/QĐ-TTg dated August 14, 2003 of the Prime Minister on "Policies for Preferential Cultural Enjoyment" shall have their fees reduced by 50% of the levels specified in Clauses 1 and 2 of this Article.

Article 2. The revenue from the visitation fees for the Vietnam Fine Arts Museum prescribed in this Decision is a state budget revenue item, to be managed and used as follows:

1. Vietnam Fine Arts Museum (the fee collecting unit) may retain 90% of the collected fees to cover expenses related to the management and collection of fees as detailed below:

a) Payment of salaries or wages, allowances, contributions based on salaries or wages, according to current regulations for direct fee collectors and license fee collectors (excluding salary costs for officials and civil servants who already receive salaries according to prescribed regulations);

b) Direct expenses serving the collection of fees and license fees such as office supplies, office materials, telephone, electricity, water, travel expenses, official duties expenses according to current standards and norms;

c) Support for regular maintenance and major repairs of assets, machinery, and equipment directly serving the collection of fees and license fees;

d) Expenses for printing four-color brochures introducing the museum, exhibition system diagrams, entrance tickets for souvenirs, and other expenses related to purchasing materials and supplies directly linked to the collection of fees and license fees;

đ) Allocation to a reward fund and welfare fund for staff directly involved in fee and license fee collection within the unit. The average annual maximum amount for setting up the two reward and welfare funds per person shall not exceed three months' actual salary if the revenue for the current year exceeds the previous year, and two months' actual salary if the revenue for the current year is lower than or equal to the previous year.

2. The fee collecting unit is responsible for declaring, paying, and settling accounts for 10% of the collected fees into the state budget according to the current state budget classification.

Article 3. This Decision takes effect fifteen days from the date of publication in the Official Gazette.

Article 4. Other issues related to the collection, payment, management, use, public disclosure of fee collection systems, fee collection vouchers, etc., not mentioned in this Decision shall be implemented in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws and regulations on fees and license fees.

Article 5. Organizations and individuals subject to fee payment, the Vietnam Fine Arts Museum, and relevant agencies are responsible for implementing this Decision.