Circular No. 144/2016/TT-BTC stipulates the collection, submission, declaration, management, and use of fees for visiting the Marine Museum

CIRCULAR

Regulations on the level of collection, collection regime, submission, management, and use of fees for reviewing and approving fire prevention and firefighting design
admission fee for the Oceanography Museum

Pursuant to the Law on Fees and Registration Fees dated November 25, 2015;

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges;

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 the Elderly;

Pursuant to 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 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. 170/2003/QĐ-TTg dated August 14, 2003 of the Government on "Cultural Enjoyment Preferential Policies";

At the proposal of the Director of the Department of Tax Policy,

The Minister of Finance issues this Circular stipulating the level of collection, collection regime, payment, management, and utilization of the admission fee for the Oceanography Museum as follows:

Article 1. Scope of Regulation

This Circular stipulates the level of collection, collection regime, payment, management, and utilization of the admission fee for the Oceanography Museum (under the Vietnam Academy of Science and Technology).

Article 2. Fee Payers and Fee Collecting Organizations

1. The payer of the fee

Organizations and individuals visiting the Oceanography Museum must pay the admission fee as prescribed in Article 3 of this Circular.

2. The fee collector

The Oceanography Museum (under the Vietnam Academy of Science and Technology) is the entity collecting the fee.

Article 3. Level of Fees

||| The levels of fees are set forth as follows:

1. For adults: VND 40,000/person/trip.

2. For students and high school pupils (apprentices) in universities, colleges, secondary schools, and vocational training institutions: 20,000 VND/person/trip.

Students and high school pupils (apprentices) are those holding student cards issued by educational institutions within the national education system in Vietnam.

3. For children and students in general education institutions: VND 10,000/person/visit.

a) Children referred to in Clause 3 of this Article are those aged from six to under sixteen years old. In cases where it is difficult to determine whether a person is under sixteen years old, they must present their birth certificate, passport, identity card, or any other document proving that they are under sixteen years old.

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

Article 4. Subjects Exempted or Given Reduced Fees

1. Admission fees for the Oceanography Museum shall be waived for the following cases:

a) Children under six years old;

b) Persons with severe disabilities as defined 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.

2. Admission fees for the Oceanography Museum shall be reduced by fifty percent for the following cases:

a) Subjects entitled to cultural enjoyment preferential policies as prescribed in Article 2 of Decision No. 170/2003/QĐ-TTg dated August 14, 2003 of the Government on "Cultural Enjoyment Preferential Policies." In cases where it is difficult to determine whether a subject is entitled to such preferential policies, a confirmation letter from the People's Committee of the commune, ward, or town where the subject resides is sufficient.

b) Elderly persons as defined 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 Persons.

c) Persons with serious disabilities 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.

In cases where a person is both entitled to cultural enjoyment preferential policies and is an elderly person or has serious disabilities, they shall only be given a fifty percent reduction in the admission fee for the Oceanography Museum.

Article 5. Declaration, Collection, and Payment of Fees

1. By the fifth day of each month, fee collection organizations must deposit the collected fee amount of the previous month into the account for pending budget payments opened at the State Treasury.

2. The fee-collecting entity shall declare the collected fees monthly and settle accounts annually according to Clause 3, Article 19 of Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance 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 of the Government.

Article 6. Management and Use of Fees

The fee-collecting entity may retain ninety-five percent of the total collected fees to cover expenses related to the fee collection process as prescribed in Clause 2, Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; and remit five percent of the collected fees into the State budget according to the corresponding chapters, sections, and sub-sections of the State Budget Manual.

Article 7. Implementation Organization

1. This Circular takes effect from January 1, 2017, replacing Circular No. 158/2012/TT-BTC dated September 21, 2012 of the Ministry of Finance stipulating the level of collection, collection regime, payment, management, and utilization of the admission fee for the Oceanography Museum.

2. Other contents related to the collection, payment, management, utilization, revenue receipts, and publicizing of the fee collection regime not mentioned in this Circular shall be implemented according to the Law on Fees and Charges; Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance 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 of the Government; Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance guiding the printing, issuance, management, and utilization of revenue receipts for fees and charges belonging to the State budget, and any subsequent amendments or supplements (if any).

3. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance.