Circular No. 126/2012/TT-BTC stipulates the level of fees for visiting national parks Bach Ma, Cuc Phuong, Ba Vi, Tam Dao, Yokdon, and Cat Tien. This Circular applies to organizations and individuals when visiting these national parks, with different fee levels depending on the category and free admission for children under six years old or less than 1.2 meters tall.
Scope of application
Organizations and individuals when visiting national parks Bach Ma, Cuc Phuong, Ba Vi, Tam Dao, Yokdon, and Cat Tien
Key points
- Visitors must pay fees: Adults 40,000 VND/person/trip; Students and children 20,000 VND/person/trip.
- Severely disabled persons are exempt from fees; moderately disabled persons are subject to a fee level of 50% of the prescribed rate; elderly persons aged 60 years and above are subject to a fee level of 50% of the prescribed rate for adults.
- The revenue from visitation fees belongs to the state budget, of which 80% is allocated for covering management and collection costs, and 20% is remitted to the state budget.
- This Circular takes effect from October 1, 2012, and revokes Decision No. 03/2008/QD-BTC regarding the level of fees for visiting Bach Ma and Cuc Phuong National Parks.
- Other matters related to the collection, payment, management, use, and public disclosure of non-guided fee regimes are implemented according to other circulars of the Ministry of Finance.
🌐 Social impact of this document
- Positive impact: Helps protect and develop national parks through the collection of visitation fees.
- Negative impact: May impose financial burdens on visitors, particularly students, pupils, and children.
- Persons with disabilities and the elderly are granted fee reductions, facilitating easier access to visits.
❓ Frequently asked questions
What is the level of fees for visiting national parks?
Adults must pay 40,000 VND/person/trip; students, pupils, and children must pay 20,000 VND/person/trip.
Who is eligible for free admission at national parks?
Children under six years old or less than 1.2 meters tall; severely disabled persons; elderly persons aged 60 years and above.
How is the total revenue from fees utilized?
80% of the collected fees are retained for covering management and collection costs, while 20% is remitted to the state budget.
What fee level must be paid by moderately disabled persons?
Moderately disabled persons are subject to a fee level of 50% of the prescribed rate for adults, which is 20,000 VND/person/trip.
When does this Circular take effect?
This Circular takes effect from October 1, 2012.
Full text
CIRCULAR
Regulations on the level of collection, collection system, payment and management of usage fees for sightseeing
at national parks: Bach Ma, Cuc Phuong, Ba Vi, Tam Dao, Yok Don and Cat Tien
_______________________
Pursuant to Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001; Decree No. 57/2002/NĐ-CP dated June 3, 2002 and Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government detailing the implementation of the Ordinance on Fees and Charges;
Pursuant to Law on Elderly People No. 16/2009/L-CTN dated November 23, 2009; Decree No. 06/2011/NĐ-CP dated January 14, 2011 of the Government detailing and guiding the implementation of certain provisions of the Law on Elderly People;
Pursuant to Law on Persons with Disabilities No. 51/2010/QH12 dated June 17, 2010; Decree No. 28/2012/NĐ-CP dated April 10, 2012 of the Government detailing and guiding the implementation of certain provisions of the Law on Persons with Disabilities;
Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Considering the proposal of the Director of the Tax Policy Department;
The Minister of Finance promulgates this Circular regulating the level of collection, collection system, payment and management of usage of fees for sightseeing at national parks: Bach Ma, Cuc Phuong, Ba Vi, Tam Dao, Yok Don and Cat Tien as follows:
Clause 2. Any material costs, working expenses arising during the testing of fire prevention and firefighting equipment; printing and affixing of test labels requested by organizations and individuals shall be borne by them according to actual expenditures, in compliance with the law.
Organizations and individuals when sightseeing at national parks: Bach Ma, Cuc Phuong, Ba Vi, Tam Dao, Yok Don and Cat Tien must pay sightseeing fees according to the provisions of this Circular (unified application for Vietnamese citizens and foreigners). Sightseeing fees will not be collected from visitors who are children under six years old or children whose height is less than 1.2 meters.
Article 2. Level of Collection
1. The level of sightseeing fees for national parks: Bach Ma, Cuc Phuong, Ba Vi, Tam Dao, Yok Don and Cat Tien is as follows:
a) For adults, it is 40,000 VND/person/trip.
b) For students, pupils and children, it is 20,000 VND/person/trip.
2. Severely disabled persons as defined in Clause 1, Article 3 and point a, Clause 3, Article 4 of Decree No. 28/2012/NĐ-CP dated April 10, 2012 of the Government detailing and guiding the implementation of certain provisions of the Law on Persons with Disabilities shall be exempted from paying sightseeing fees as stipulated in Clause 1 of this Article.
3. Seriously disabled persons as defined in Clause 2, Article 3 and point b, Clause 3, Article 4 of Decree No. 28/2012/NĐ-CP dated April 10, 2012 of the Government detailing and guiding the implementation of certain provisions of the Law on Persons with Disabilities shall be subject to a sightseeing fee equal to 50% of the sightseeing fee specified in Clause 1 of this Article.
4. Elderly people as defined in Article 2 of the Law on Elderly People, who are Vietnamese citizens aged 60 years or older, shall be subject to a sightseeing fee equal to 50% of the sightseeing fee specified in point a, Clause 1 of this Article.
Article 3. Organization of Collection, Payment and Management of Use
The revenue from sightseeing fees for national parks as prescribed in this Circular is a revenue belonging to the state budget, which shall be managed and used as follows:
1. The management agencies of national parks: Bach Ma, Cuc Phuong, Ba Vi, Tam Dao, Yok Don and Cat Tien, assigned by the Ministry of Agriculture and Rural Development to organize the collection of fees, may retain 80% (eighty percent) of the collected fees to cover costs for management and collection of sightseeing fees according to the prescribed regulations.
2. The management agencies of national parks: Bach Ma, Cuc Phuong, Ba Vi, Tam Dao, Yok Don and Cat Tien have the responsibility to declare, pay and settle 20% (twenty percent) of the collected fees into the state budget according to the current state budget classification.
Article 4. Organization of Implementation
1. This Circular takes effect from October 1, 2012. Decision No. 03/2008/QĐ-BTC dated January 15, 2008 of the Minister of Finance regarding the regulation of the level of collection, collection system, payment, management and usage of sightseeing fees at Bach Ma National Park and Cuc Phuong National Park is hereby abolished.
2. Other contents related to the collection, payment, management, usage, and publicizing of the collection system of fees not detailed in this Circular shall be implemented according to the guidance provided in 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 of the Ministry of Finance guiding the implementation of laws on fees and charges; Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration, guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007 and Decree No. 106/2010/NĐ-CP dated October 28, 2010 of the Government detailing the implementation of certain provisions of the Law on Tax Administration.
3. Organizations and individuals subject to the payment of fees and relevant agencies are responsible for implementing this Circular. In the process of implementation, if there are difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for consideration and guidance.
DEPUTY MINISTER
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