Circular No. 158/2012/TT-BTC stipulates the level of fees for visiting the Oceanography Museum, the collection and management regime, and the use of such fees.

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of fees for visiting the Marine Museum

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

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 amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002;

Pursuant to Decree No. 92/2002/NĐ-CP dated November 11, 2002 of the Government detailing the implementation of certain provisions of the Law on Cultural Heritage;

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 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;

Pursuant to Decision No. 170/2003/QĐ-TTg dated August 14, 2003 of the Prime Minister on "Policies for Preferential Cultural Enjoyment";

Considering the proposal of the Director of the Department of Tax Policy;

The Minister of Finance issues this Circular regulating the level of collection, collection system, payment, management, and use of fees for visiting the Marine Museum, 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.

1. Organizations and individuals visiting the Marine Museum must pay the visitation fee as stipulated in Article 2 of this Circular.

2. No visitation fee shall be collected from visitors who are severely disabled persons according to 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; children under six years old or children shorter than 1.2 meters.

Article 2. Level of Collection

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

a) For adults: VND 30,000 per person per visit;

b) For students: VND 15,000 per person per visit.

c) For pupils: VND 7,000 per person per visit. Pupils and students must have a valid student card issued by educational institutions within the national education system in Vietnam.

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.

Reduce the visitation fee for the Marine Museum by 50% in the following cases:

1. Subjects entitled to preferential policies for cultural enjoyment as prescribed in Article 2 of Decision No. 170/2003/QĐ-TTg dated August 14, 2003 of the Government.

2. 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.

3. Persons with severe disabilities as specified in Clause 2, Article 11 of Decree No. 28/2012/NĐ-CP dated April 10, 2012 of the Government.

In cases where a person is eligible for both preferential cultural benefits and elderly or severe disability status, they shall only be entitled to a 50% reduction in the visitation fee for the Marine Museum.

Article 4. Management and use of fees

The visitation fee for the Marine Museum is a revenue item managed and used as follows:

1. The collecting agency is allowed to retain 95% of the collected fees before remitting them to the state budget, to cover the costs of collecting fees as prescribed; any surplus may be carried over to the next year for continued use in accordance with current regulations.

2. The remaining amount (5%) shall be remitted by the collecting agency to the state budget according to the chapters, types, items, and sub-items of the State Budget Classification currently in force.

Other matters related to the collection, payment, management, use, and public disclosure of the fee not covered in this Circular shall be implemented in accordance with 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. 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002; 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, 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.

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 15, 2012. Decision No. 53/2005/QĐ-BTC dated August 2, 2005 of the Minister of Finance regulating the level of collection, collection system, payment, management, and use of fees for visiting the Marine Museum is hereby abolished.

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.