Decision No. 104/2007/QD-BTC On the regulation of the fee collection rate, collection system, management, and utilization for visiting fees at the Vietnam Museum of Ethnic Cultures

Pursuant to …;

Regarding the regulation on the level of collection, collection system, submission, management, and utilization of the fee for visiting the Vietnam Museum of Ethnic Cultures

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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;

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

After receiving the opinions of the Vietnam Academy of Social Sciences and upon the proposal of the Director of the Tax Policy Department,

DECISION:

Article 1. Organizations and individuals visiting the Vietnam Museum of Ethnic Cultures must pay the visitation fee (applicable uniformly to Vietnamese and foreigners) at the levels specified as follows:

1. For adults: 25,000 VND per person per visit.

2. For students: 5,000 VND per person per visit. In this case, students are those holding student cards issued by educational institutions within the national education system in Vietnam.

3. For high school students and children: 3,000 VND per person per visit. In this case:

a) Children are persons under sixteen years old. In cases where it is difficult to determine whether a person is under sixteen years old, any document proving that the person is under sixteen years old such as birth certificates, student cards, etc., will suffice.

b) Pupils are those holding pupil cards issued by educational institutions within the national education system in Vietnam.

4. For subjects enjoying cultural benefit policies as stipulated in Article 2 of Decision No. 170/2003/QD-TTg dated August 14, 2003 of the Prime Minister on "Policies for Enjoyment of Cultural Benefits" when visiting, only a confirmation letter about the subject's eligibility for reduced prices from the People's Committee of the commune, ward, or town where the subject resides is required, entitling them to a 50% reduction in the prescribed fees under Clause 1, Clause 2, and Clause 3 of this Article.

Article 2. The revenue from the visitation fee for the Vietnam Museum of Ethnic Cultures as stipulated in this Decision is a state budget revenue item, to be managed and utilized as follows:

1. The fee collecting unit (Vietnam Museum of Ethnic Cultures) is entitled to retain 90% (ninety percent) of the collected fee revenue to cover costs for management and collection according to the prescribed regulations.

2. The fee collecting unit is responsible for declaring, submitting, and settling accounts for 10% (ten percent) of the collected fee revenue into the state budget according to the current state budget classification.

Article 3. This Decision shall take effect fifteen days after its publication in the Official Gazette.

Article 4. Other contents related to the collection, submission, management, utilization, receipt, and public disclosure of the fee not mentioned in this Decision shall be implemented in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002 guiding the implementation of legal provisions on fees and charges, and Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC.

Article 5. Organizations and individuals subject to the payment of fees, the Vietnam Museum of Ethnic Cultures, and relevant agencies are responsible for implementing this Decision.