Circular No. 160/2016/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees for visiting the Vietnam Museum of Ethnology

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 Museum of Ethnic Cultures Vietnam

On the basis of the Law on Fees and Charges dated November 25, 2015;

On the basis of Article 1. This Decree regulates the use of state assets to pay investors when implementing construction projects under the Build-Transfer Contract form (hereinafter referred to as BT Project) in accordance with the provisions of the law. June 25, 2015;

Decree No. Decision 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;

Decree No. 06/2011/NĐ-CP dated January 14, 2011, of the Government detailing and guiding the implementation of certain provisions of Law on Elderly People;

Decree No. 28/2012/NĐ-CP dated April 10, 2012, of the Government detailing and guiding the implementation of certain provisions of Law on Persons with Disabilities;

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

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

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

The Minister of Finance issues this Circular prescribing the level of collection, collection regime, payment, management, and use of the admission fee for the Museum of Ethnic Cultures of Vietnam.

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

This Circular prescribes the level of collection, collection regime, payment, management, and use of the admission fee for the Museum of Ethnic Cultures of Vietnam (under the Vietnam Academy of Social Sciences).

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

This Circular applies to organizations and individuals visiting; organizations collecting the admission fee for the Museum of Ethnic Cultures of Vietnam and other organizations and individuals related to the collection of the admission fee for the Museum of Ethnic Cultures of Vietnam.

Article 2. Persons Paying Fees

Organizations and individuals visiting the Museum of Ethnic Cultures of Vietnam must pay the admission fee according to Article 4 of this Circular.

Article 3. Fee Collection Organizations

The Museum of Ethnic Cultures of Vietnam (under the Vietnam Academy of Social Sciences) is the organization collecting the fee.

Article 4. Fee Rates

||| 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 they are 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 5. Categories eligible for exemption or reduction of fees

1. Admission to the Museum of Ethnic Cultures of Vietnam is free for the following cases:

a) Children under six years old;

b) Severely disabled persons as prescribed in Clause 1, Article 11 of Decree No. 28/2012/ND-CP dated April 10, 2012, of the Government detailing and guiding the implementation of certain provisions of the Law on Persons with Disabilities.

2. The admission fee for the Museum of Ethnic Cultures of Vietnam is reduced by 50% for the following cases:

a) Individuals entitled to cultural enjoyment benefits as prescribed in Article 2 of Decision No. 170/2003/QD-TTg dated August 14, 2003, of the Prime Minister regarding "Policies for Cultural Enjoyment Benefits." In cases where it is difficult to determine whether they are entitled to such benefits, only a confirmation letter from the People's Committee of the commune, ward, or town where the individual resides is required.

b) 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.

c) Severely disabled persons as prescribed in Clause 2, Article 11 of Decree No. 28/2012/ND-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 an individual is entitled to both cultural enjoyment benefits and is also an elderly person or a severely disabled person, they shall only be entitled to a 50% reduction in the admission fee for the Museum of Ethnic Cultures of Vietnam.

Article 6. Declaration, Collection, 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 organization collecting the fee shall declare and pay the collected fees according to the guidance provided in Clause 3, Article 19 and Clause 2, Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013, of the Minister 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 7. Management and Use of Fees

The organization collecting the fee may retain 90% of the total amount of collected fees for covering expenses 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 pay 10% of the collected fees into the State budget according to the corresponding chapters, sections, and sub-sections of the State Budget Classification.

Article 8. Implementation organization

1. This Circular takes effect from January 1, 2017, replacing Circular No. 226/2012/TT-BTC dated December 27, 2012, of the Minister of Finance prescribing the level of collection, collection regime, payment, management, and use of the admission fee for the Museum of Ethnic Cultures of Vietnam.

2. Other contents related to collection, payment, management, use, collection receipts, and publicizing the fee collection system 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; the Circular of the Minister of Finance guiding the printing, issuance, management, and use of receipts for fees and charges belonging to the State budget; and any 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.