Circular No. 161/2016/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees for visiting the Museum of Ethnic Cultures of Vietnam

CIRCULAR

Regulations on the level of collection, collection regime, submission, management, and use of fees for reviewing and approving fire prevention and firefighting design
fees for visiting the National Museum of Ethnic Culturesof tàng Văn hóa các of Vietnam

Pursuant to the Law on Fees and Charges 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 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;

WHEREAS, 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/QĐ-TTg dated August 14, 2003 of the Prime Minister on "Policies for Enjoying Cultural Benefits";

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

The Minister of Finance hereby issues this Circular stipulating the levels of collection, the system of collection, submission, management, and utilization of fees for visiting the National 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 stipulates the levels of collection, the system of collection, submission, management, and utilization of fees for visiting the National Museum of Ethnic Cultures of Vietnam (under the Ministry of Culture, Sports and Tourism).

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 the museum; organizations collecting fees for visiting the National Museum of Ethnic Cultures of Vietnam, and other organizations and individuals related to the collection of fees for visiting the National Museum of Ethnic Cultures of Vietnam.

Article 2. Persons Paying Fees

Organizations and individuals visiting the National Museum of Ethnic Cultures of Vietnam must pay the visitation fee as prescribed in Article 4 of this Circular.

Article 3. Fee Collection Organizations

The National Museum of Ethnic Cultures of Vietnam (under the Ministry of Culture, Sports and Tourism) is the organization collecting fees.

Article 4. Fee Rates

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

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

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 primary school pupils: 10,000 VND/person/trip.

a) Children referred to in Clause 3 of this Article are those aged from 6 to under 16 years old. In cases where it is difficult to determine that a person is under 16 years old, they must present their birth certificate, passport, identity card, or any other document proving that they are under 16 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. Free admission to the National Museum of Ethnic Cultures of Vietnam shall be granted in the following cases:

a) Children under six years old;

b) Severely disabled persons 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. A 50% reduction in the visitation fee for the National Museum of Ethnic Cultures of Vietnam shall be granted in the following cases:

a) Individuals entitled to cultural benefits policies as stipulated in Article 2 of Decision No. 170/2003/QĐ-TTg dated August 14, 2003 of the Prime Minister on "Policies for Enjoying Cultural Benefits". In cases where it is difficult to determine whether an individual is entitled to cultural benefits policies as stipulated in Article 2 of Decision No. 170/2003/QĐ-TTg, 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 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 People.

c) Severely 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.

In cases where an individual is both entitled to cultural benefits policies and is an elderly person or a severely disabled person, they shall only be granted a 50% reduction in the visitation fee for the National Museum of Ethnic Cultures of Vietnam.

Article 6. Declaration 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. Organizations collecting fees shall declare and pay collected fees in accordance with the guidance provided in Clause 3, Article 19 and Clause 2, Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Minister of Finance to guide 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 organizations collecting fees may retain 90% of the total amount of collected fees for covering expenses as stipulated 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; they must remit 10% of the collected fees into the State budget according to the corresponding chapters, sections, and sub-sections of the State Budget Manual.

Article 8. Implementation

1. This Circular takes effect from January 1, 2017, replacing Circular No. 27/2013/TT-BTC dated March 12, 2013, issued by the Minister of Finance, which stipulates the collection rates, collection procedures, submission, management, and utilization of fees for visiting the Museum of Vietnamese Ethnic Cultures.

2. Other contents related to the collection, submission, management, utilization, payment receipts, and publicizing the fee collection system not mentioned in this Circular shall be implemented in accordance with 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; and Circulars of the Minister of Finance guiding the printing, issuance, management, and utilization of payment receipts for fees and charges.

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