Circular No. 127/2011/TT-BTC stipulates the fee levels for visiting cultural, historical, museum, and scenic sites for senior citizens.

CIRCULAR

Regulations on the level of fees for visiting cultural, historical sites, museums, scenic spots for the elderly

_________________________________

Pursuant to Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001 of the Standing Committee of the National Assembly;

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

Pursuant to Decree No. 24/2008/NĐ-CP dated March 5, 2008 of the Government guiding detailed implementation and measures to enforce the Law on Enacting Legal Normative Documents;

Pursuant to 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 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;

The Ministry of Finance guides the level of fees for visiting cultural, historical sites, museums, scenic spots for the elderly as follows:

Article 1. Scope of Regulation and Applicability

Article 1. This Circular stipulates the level of fees for visiting cultural, historical sites, museums, scenic spots for the elderly.

Article 2. The elderly, as defined in Article 2 of the Law on the Elderly, are Vietnamese citizens aged 60 years or older who visit cultural, historical sites, museums, scenic spots and shall be subject to the fee levels prescribed in Article 2 of this Circular.

Article 2. Level of Collection

Clause 1. The level of fees for visiting cultural, historical sites, museums, scenic spots for the elderly shall be fifty percent of the current fee level.

Clause 2. To be eligible for the fee level prescribed in Clause 1 of this Article, the elderly must present their Identity Card or any other document proving that they are elderly.

Article 3. Collection Regime, Payment, Management, and Use of Fees

Clause 1. Organizations, entities, and individuals authorized to collect fees must have special tickets (or receipts) for the elderly and register these ticket (or receipt) samples with the local tax management authority, while simultaneously informing the central or local sector management authority for coordination in management.

Clause 2. Organizations, entities, and individuals authorized to collect fees must publicly announce the fee level for the elderly at the ticket sales locations.

Clause 3. Other contents related to the collection, payment, management, use, revenue vouchers, and publicizing the fee regime not mentioned in this Circular shall be implemented according to the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002; 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 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 and 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.

Article 4. Organization of Implementation

Article 1. This Circular takes effect from October 24, 2011.

2. During the implementation process, if there are any difficulties, it is requested that agencies, organizations, and individuals promptly report them to the Ministry of Finance for research and guidance./.