Circular No. 162/2016/TT-BTC stipulates the level of collection, collection system, payment, management, and use of library fees applicable at the National Library of Vietnam.

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of library fees applicable at the National Library of Vietnam

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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. 28/2012/NĐ-CP April 10, 2012 Government Decree 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 August 14, 2003 Prime Minister's Decision on "Policies for Enjoying Cultural Benefits";

At 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 library fees applicable at the National Library 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 regulates the level of collection, collection system, payment, management, and use of library fees applicable at the National Library 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 who have the need to read materials at the National Library of Vietnam; organizations collecting library fees at the National Library of Vietnam, and other organizations and individuals related to the collection of library fees at the National Library of Vietnam.

Article 2. Persons Paying Fees

Organizations and individuals who have the need to read materials at the National Library of Vietnam must pay library fees according to Article 4 of this Circular.

Article 3. Fee Collection Organizations

The National Library 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 individuals aged 18 and above: VND 120,000 per card per year;

2. For retired officials or elderly persons as defined in the Law on Elderly People: VND 50,000 per card per year;

3. For organizations and individuals with infrequent needs: VND 5,000 per person per visit.

Article 5. Categories eligible for exemption or reduction of fees

1. Free library fees apply in the following cases:

a) Individuals entitled to cultural benefits policies as stipulated in Clause 2 of Decision No. 170/2003/QD-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 such benefits, a confirmation letter from the People's Committee of the commune, ward, or town where the individual resides is required;

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

2. A 50% reduction in library fees applicable at the National Library of Vietnam for moderately disabled persons as defined in Clause 2, Article 11 of Government Decree No. 28/2012/NĐ-CP dated April 10, 2012 detailing and guiding the implementation of certain provisions of the Law on Persons with Disabilities.

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 fee-collecting organization shall declare and remit 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 issued by 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 Government Decree No. 83/2013/NĐ-CP dated July 22, 2013.

Article 7. Management and Use of Fees

The fee-collecting organization may retain 90% of the total collected fees to cover expenses as stipulated in Clause 2, Article 5 of Government Decree No. 120/2016/NĐ-CP dated August 23, 2016 detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; and remit 10% of the collected fees into the state budget under 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. 181/2014/TT-BTC dated November 27, 2014 issued by the Minister of Finance regulating the level of collection, collection system, payment, management, and use of library fees applicable at the National Library of Vietnam.

2. Other contents related to collection, payment, management, use, receipt, publicizing the fee collection system not mentioned in this Circular shall be implemented according to the Law on Fees and Charges; Government Decree No. 120/2016/NĐ-CP dated August 23, 2016 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 issued by 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 Government Decree No. 83/2013/NĐ-CP dated July 22, 2013; 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 thereto (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.