Circular No. 181/2014/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 regime, submission, management, and use of fees for reviewing and approving fire prevention and firefighting design

library fees applicable at the National Library of Vietnam

_______________

Based on the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001;

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

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 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 Preferential Cultural Enjoyment";

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

The Minister of Finance hereby promulgates this Circular stipulating the levels of collection, the system of collection, submission, management, and utilization of library fees applicable at the National Library of Vietnam, 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 who wish to read materials at the National Library of Vietnam must pay library fees in accordance with Article 2 of this Circular.

2. Library fees shall not be collected in the following cases:

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

Article 3. Subjects eligible for reduced fees

Article 2. Level of Collection

||| 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.

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.

Article 4. Management and utilization of collected fees

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

1. The fee-collecting agency may retain 90% of the collected fees before submitting them to the state budget to cover expenses related to the collection process as prescribed; any surplus may be carried over to the next year for continued use according to current regulations.

2. The remaining portion (10%) of the fees, the fee-collecting agency shall submit to the state budget according to the chapters, sections, and sub-sections of the current State Budget Classification.

1. This Circular takes effect from January 15, 2015.

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.

2. Abolish Decision No. 07/2005/QĐ-BTC dated January 18, 2005 of the Minister of Finance stipulating the levels of collection, the system of collection, submission, management, and utilization of library fees applicable at the National Library of Vietnam and Decision No. 90/2008/QĐ-BTC dated October 24, 2008 amending and supplementing Decision No. 07/2005/QĐ-BTC dated January 18, 2005.

3. Other contents related to the collection, submission, management, utilization, and public disclosure of fee collection systems 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 and regulations on fees and charges; Circular No. 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002; 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; Decree No. 83/2013/NĐ-CP dated July 22, 2013 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 under the state budget; and any subsequent amendments and supplements (if any).

4. During the implementation process, if there are any difficulties, organizations, agencies, and individuals are requested to promptly report to the Ministry of Finance for research and guidance.

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