Circular No. 141/2014/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees for visiting the historical relic Independence Palace.

CIRCULAR

Regulations on the level of collection, collection system, payment, management

regarding the fee for visiting historical relic Independence Palace

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

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

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 1272/QĐ-TTg dated August 12, 2009 of the Prime Minister on ranking national special relics;

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

The Minister of Finance issues this Circular stipulating the amount of collection, the system of collection, payment, management, and use of the fee for visiting historical relic Independence Palace as follows:

Article 1. Scope of Regulation and Applicability

1. This Circular stipulates the amount of collection, the system of collection, payment, management, and use of the fee for visiting historical relic Independence Palace.

2. Organizations and individuals visiting historical relic Independence Palace must pay the visitation fee as prescribed in Article 2 of this Circular.

3. No visitation fee shall be collected from delegations of guests who are representatives or invited guests of Party and State agencies, children under six years old, and severely disabled persons as prescribed in Clause 1, Article 11 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.

Article 2. Level of Collection

The amount of the visitation fee for organizations and individuals (regardless of whether they are Vietnamese or foreigners) is stipulated as follows:

1. For adults: VND 30,000 per person per visit.

2. For students: VND 15,000 per person per visit. Students are those holding student cards issued by educational institutions within the national education system in Vietnam.

3. For high school students: VND 5,000 per person per visit. High school students are those holding student cards issued by educational institutions within the national education system in Vietnam. In cases where there is no student card, any document proving that the individual is a Vietnamese citizen under 16 years old such as birth certificate, identity card, etc., will suffice.

4. For groups of visitors numbering 20 or more, the amount of the visitation fee is:

- For adults: VND 20,000 per person per visit.

- For students: VND 10,000 per person per visit.

- For high school students: VND 3,000 per person per visit.

5. The fees stipulated in this Article do not include other services requested by visitors.

6. The fees stipulated in this Article already include value-added tax.

Reduce library fees applicable at the National Library of Vietnam by 50% for moderately disabled persons as defined in Clause 2, Article 11 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.

A 50% reduction in the visitation fee for historical relic Independence Palace applies to the following cases:

1. Individuals entitled to preferential cultural consumption policies as prescribed in Article 2 of Decision No. 170/2003/QĐ-TTg dated August 14, 2003 of the Prime Minister on "Policies for Preferential Cultural Consumption". In cases where it is difficult to determine if an individual is entitled to preferential cultural consumption policies as prescribed in Article 2 of Decision No. 170/2003/QĐ-TTg, a confirmation letter from the People's Committee of the commune, ward, or town where the individual resides is required.

2. Elderly people as prescribed in 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.

3. Severely disabled persons as prescribed in Clause 2, Article 11 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.

In cases where a visitor is entitled to two or more preferential policies for reducing the visitation fee as prescribed in Clauses 1, 2, and 3 of this Article, only a 50% reduction in the visitation fee for historical relic Independence Palace shall be granted.

Article 4. Collection, management, and use of fees

1. The Thong Nhat Hall shall organize, manage, and use the fees for visiting historical sites at the Independence Palace as stipulated in this Circular.

2. The fee for visiting historical sites at the Independence Palace is not included in the state budget; the amount of fees collected constitutes revenue of the Thong Nhat Hall. The Thong Nhat Hall has the obligation to fully account for such revenues in accordance with state regulations and to fulfill tax obligations in accordance with the law on the amounts of fees collected.

3. Matters related to collection, payment, management, use, and public disclosure of non-prescribed fee collection procedures shall be implemented in accordance with the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002, issued by the Ministry of Finance guiding the implementation of laws on fees and charges; Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002; Circular No. 156/2013/TT-BTC dated November 6, 2013 guiding the implementation of certain provisions of the Law on Tax Administration, the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration, and Decree No. 83/2013/NĐ-CP dated July 22, 2013; Circular No. 39/2014/TT-BTC dated March 31, 2014 issued by the Ministry of Finance guiding the implementation of Decree No. 51/2010/NĐ-CP dated May 14, 2010 and Decree No. 04/2014/NĐ-CP dated January 17, 2014 of the Government on invoices for goods sales and service provision, and any subsequent amendments and supplements (if any).

State-owned enterprises that have been assigned by the Ministry of Agriculture and Rural Development to conduct offshore wind power project surveys before the effective date of this Circular shall continue to implement according to the assigned documents; any new matters arising after the effective date of this Circular shall be implemented in accordance with the provisions of this Circular.

1. This Circular takes effect from November 10, 2014, and replaces Circular No. 170/2010/TT-BTC dated November 1, 2010, issued by the Ministry of Finance, guiding the level of collection, collection procedures, management, and use of fees for visiting historical sites at the Independence Palace.

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