Circular No. 174/2013/TT-BTC stipulates the level of collection, collection regime, payment, management, and use of fees for visiting the Vietnam Fine Arts Museum

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 for visiting the Vietnam Fine Arts Museum

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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 Law 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 "Policies for Preferential Cultural Enjoyment";

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

The Minister of Finance issues this Circular stipulating the amount of collection, the regime of collection, payment, management, and use of the admission fee for visiting the Vietnam Fine Arts 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 visiting the Vietnam Fine Arts Museum must pay the admission fee as prescribed in Article 2 of this Circular.

2. No fee shall be collected in 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 some 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 30,000 per person per visit.

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

3. For children and students in general education institutions: VND 10,000/person/visit.

Students, pupils, and trainees referred to in this Clause are those holding student cards issued by educational institutions under the national education system in Vietnam.

Children referred to in Clause 3 of this Article are persons aged from 6 to under 16 years old. In cases where it is difficult to determine whether 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.

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.

A fifty percent reduction in the admission fee for the Vietnam Fine Arts Museum shall apply in the following cases:

1. Subjects entitled to preferential policies for cultural enjoyment as prescribed in Article 2 of Decision No. 170/2003/QĐ-TTg dated August 14, 2003 of the Prime Minister.

2. 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.

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.

If a visitor falls into multiple categories of reduced fees as provided for in Clauses 1, 2, and 3 of this Article, they shall only be entitled to a fifty percent reduction in the admission fee for the Vietnam Fine Arts Museum.

Library fees applicable at the National Library of Vietnam are revenue under the state budget, managed and utilized as follows:

1. The admission fee for visiting the Vietnam Fine Arts Museum is a revenue item belonging to the state budget. The entity collecting the fee may retain ninety percent of the collected fee before remitting it to the state budget, to cover the costs of collecting the fee as prescribed, and shall remit ten percent of the collected fee to the state budget according to the current State Budget Classification.

2. Other matters related to the collection, payment, management, use, and public disclosure of the fee 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 some provisions of the Tax Administration Law, 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 15, 2014. Decision No. 101/2004/QĐ-BTC dated December 24, 2004 of the Minister of Finance stipulating the amount of collection, the regime of collection, payment, management, and use of the admission fee at the Vietnam Fine Arts Museum is hereby repealed.

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