Circular No. 170/2013/TT-BTC on the level of collection, collection system, payment, management, and use of fees for visiting the National History Museum

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of fees for exploitation and utilization of meteorological and hydrological information and data

visiting the National History Museum

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 Ordinance 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. 98/2010/NĐ-CP dated September 21, 2010 of the Government detailing the implementation of some provisions of the Cultural Heritage Law and the Law Amending and Supplementing Certain Provisions of the Cultural Heritage Law;

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 "Cultural Enjoyment Preferential Policies";

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

The Minister of Finance issues this Circular stipulating the level of collection, the system of collection, payment, management, and use of fees for visiting the National History 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 when visiting the National History Museum must pay the visitation fee as prescribed in Article 2 of this Circular.

2. No visitation fee shall be collected from the National History Museum for the following cases:

a) Children under six years old;

b) Persons with severe disabilities 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.

Article 2. Level of Collection

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

1. For adults: VND 40,000/person/trip.

2. For students and pupils (trainees) in universities, colleges, secondary schools, vocational training schools: VND 15,000 per person per visit.

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 persons aged from six to under sixteen years old. In cases where it is difficult to determine whether a person is 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.

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 50% of the visitation fee for the National History Museum for the following cases:

1. Subjects entitled to cultural enjoyment preferential policies as stipulated in Article 2 of Decision No. 170/2003/QĐ-TTg dated August 14, 2003 of the Prime Minister on "Cultural Enjoyment Preferential Policies." In cases where it is difficult to determine whether a subject is entitled to cultural enjoyment preferential 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 subject resides is required.

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. Severely disabled persons as prescribed 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 the visitor falls within two or more reduction policies stipulated in Clauses 1, 2, and 3 of this Article, they shall only be entitled to a 50% reduction in the visitation fee for the National History Museum.

Article 4. Management and use of collected fees

The visitation fee for the National History Museum is a revenue item belonging to the state budget and shall be managed and used as follows:

1. The fee collection agency may retain 90% of the collected fee amount to cover the costs of collecting fees according to regulations; if unused, it can be carried over to the next year for continued use according to current regulations.

2. The remaining 10% of the fee amount, the fee collection agency shall remit to the state budget according to the chapters and sections of the current State Budget Manual.

3. Other matters related to the collection, payment, management, use, and public disclosure of the fee collection regime not specified in this Circular shall be implemented in accordance with the guidance provided in 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 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002, 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, Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and charges belonging to the state budget, and any subsequent amendments and supplements (if any).

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 January 6, 2014. Abolish Decision No. 31/2008/QĐ-BTC dated May 22, 2008 of the Minister of Finance stipulating the level of collection, the system of collection, payment, management, and use of fees for visiting the Vietnam History Museum.

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./.