This Circular stipulates that the fee level for senior citizens to visit cultural, historical, museum, and scenic sites shall be fifty percent of the current rate. Senior citizens must present their Identity Card or other documents proving their status as senior citizens to be eligible for this fee level.
적용 범위
Senior citizens, as defined in Article 2 of the Law on Senior Citizens (aged sixty years or older).
핵심 사항
- Senior citizens → are entitled to a fifty percent reduction in the current fee when visiting cultural, historical, museum, and scenic sites.
- Senior citizens → must present their Identity Card or other documents proving their status as senior citizens to be eligible for this fee level.
- Fee-collecting agencies, organizations, or individuals → shall have special tickets (or receipts) for senior citizens and register the ticket format with the local tax management authority.
- Ticket-selling entities → must publicly announce the fee level applicable to senior citizens.
- This Circular → takes effect from October 24, 2011.
🌐 이 문서의 사회적 영향
- Positive impact: Reduces the economic burden on senior citizens when visiting cultural sites and museums.
- Negative impact: May cause inconvenience in presenting documents proving senior citizen status.
❓ 자주 묻는 질문
What percentage of the fee is reduced for senior citizens when visiting?
Senior citizens are entitled to a fifty percent reduction in the current fee when visiting cultural, historical, museum, and scenic sites.
What documents must senior citizens present to be eligible for this fee level?
Senior citizens must present their Identity Card or any other document proving their status as senior citizens.
Which agencies or organizations have the right to collect fees from senior citizens?
Agencies or organizations authorized to collect fees must have special tickets (or receipts) for senior citizens and register the ticket format with the local tax management authority.
When does this Circular take effect?
This Circular takes effect from October 24, 2011.
What documents must senior citizens present to be eligible for this fee level?
Senior citizens must present their Identity Card or any other document proving their status as senior citizens.
전문
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./.
DEPUTY MINISTER
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