Circular No. 170/2010/TT-BTC guiding the level of collection, management, payment, and use of fees for visiting the historical relic Independence Palace

CIRCULAR

Guidelines for the collection, payment, management, and use of fees for visiting historical sites at the Independence Palace

 fees for visiting historical sites at the Independence Palace

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Pursuant to the Government Decree No. 57/2002/NĐ-CP dated June 3, 2002 detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to 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 regarding "Policies for Enjoyment of Cultural Benefits";
The Ministry of Finance hereby issues guidelines for the collection, payment, management, and use of fees for visiting historical sites at the Independence Palace as follows:

Article 1. Scope of Regulation and Applicability

Article 1. This Circular stipulates the levels of fee collection, payment procedures, management, and use of fees for visiting historical sites at the Independence Palace.

Article 2. Visitors to historical sites at the Independence Palace must pay the visitation fee as prescribed in Article 2 of this Circular.

Article 3. No visitation fee shall be collected from delegations of guests who are representatives or invited guests of Party and State agencies and children under six years old.

Article 2. Levels of Collection for Visit Fees at Historical Sites at the Independence Palace

Organizations and individuals visiting historical sites at the Independence Palace must pay the visitation fee (applicable uniformly to both Vietnamese and foreign nationals) according to the following levels of collection:

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

2. For students: VND 15,000 per person per visit. Students are those holding student cards issued by educational institutions within the national education system in Vietnam.

3. For students: VND 3,000 per person per visit. Students must have a student card issued by schools within the national education system in Vietnam. In cases where there is no student card, any document proving that the individual is between six and seventeen years old, such as a birth certificate, identity card, etc., will suffice.

4. For groups of visitors numbering 20 or more, the amount of the visitation fee is:

- For adults: VND 20,000 per person per visit.

- For students: VND 10,000 per person per visit.

- For students: VND 2,000 per person per visit.

5. For 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 regarding "Policies for Enjoyment of Cultural Benefits," the applicable fee level as prescribed in Clause 1, Clause 2, Clause 3, and Clause 4 of this Article shall be reduced by 50%. 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, a confirmation letter from the People's Committee of the commune, ward, or town where the individual resides will suffice.

Article 3. Regulations on Collection, Payment, Management, and Use of Visit Fees at Historical Sites at the Independence Palace

The visit fees for historical sites at the Independence Palace stipulated in this Circular are part of the state budget revenue and shall be managed and utilized as follows:

Clause 1. The entity collecting the fee (Unified Hall) is responsible for collecting the visit fees for historical sites at the Independence Palace in accordance with the provisions of this Circular.

Clause 2. The entity collecting the fee may retain 100% of the annual revenue from visit fees for historical sites at the Independence Palace to cover expenses related to the operation of visit fee collection activities and maintenance and upkeep of the site's infrastructure.

Clause 3. Other matters related to the collection, payment, management, use, receipt documentation, and publicizing of the fee collection regulations not covered in this Circular shall be implemented in accordance with the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002; Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing 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. 60/2007/TT-BTC dated June 14, 2007 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration and guiding Decree No. 85/2007/NĐ-CP dated May 25, 2007 of the Government detailing the implementation of certain provisions of the Law on Tax Administration; and Circular No. 157/2009/TT-BTC dated August 6, 2009 of the Ministry of Finance amending and supplementing Circular No. 60/2007/TT-BTC dated June 14, 2007 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration and guiding Decree No. 85/2007/NĐ-CP dated May 25, 2007 of the Government detailing the implementation of certain provisions of the Law on Tax Administration.

Article 4. Organization of Implementation

Article 1. This Circular takes effect from January 1, 2011. This Circular replaces Decision No. 09/2000/QĐ-BTC dated January 31, 2000 of the Minister of Finance on the issuance of visitation fee levels for the Unified Hall.

2. During the implementation process, if there are any difficulties, it is requested that agencies, organizations, and individuals promptly report them to the Ministry of Finance for research and guidance./.