Circular No. 182/2016/TT-BTC on the level of collection, system of collection, payment, management, and use of fees for visiting the historical relic Independence Palace

CIRCULAR

(vi) Agreement on the amount of reserve left behind and the deadline for selling the purchased cash foreign currency to the authorized credit institution. fee for visiting historical site Independence Palace, collection, payment, management, and utilization

Pursuant tothe 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 August 23, 2016 Government Decree detailing and guiding the implementation of certain provisions ofthe Law on Fees and Charges;

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;

Decree No. 06/2011/NĐ-CP January 14, 2011 Government Decree detailing and guiding implementation of certain provisions of the Law on Elderly PeopleLaw on Elderly People;

Decree No. 28/2012/NĐ-CP April 10, 2012 Government Decree detailing and guiding implementation of certain provisions of the Law on Persons with DisabilitiesLaw on Persons with Disabilities;

Pursuant to Decision No. 1272/QD-TTg August 12, 2009 Prime Minister Decision on ranking national special relics;

Pursuant to Decision No. 170/2003/QD-TTg August 14, 2003 Prime Minister Decision on preferential policies for cultural enjoyment;

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

The Minister of Finance issues this Circular to stipulate the fee level, collection regime, payment, management, and utilization of the fee for visiting historical site Independence Palace.

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 stipulates the fee level, collection regime, payment, management, and utilization of the fee for visiting historical site Independence Palace.

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 visiting; organizations collecting fees for visiting historical site Independence Palace and other organizations and individuals related to the collection and payment of fees for visiting historical site Independence Palace.

Article 2. Persons Paying Fees

Organizations and individuals visiting historical site Independence Palace are those who pay the visitation fee as prescribed in this Circular.

Article 3. Fee Collection Organizations

Thong Nhat Hall (under the Office of the Government) is the organization collecting fees as prescribed in this Circular.

Article 4. Fee Rates

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

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

2. For students, pupils (trainees) in universities, colleges, secondary schools, vocational training institutions: VND 20,000/person/trip.

Students, pupils (trainees) are those holding student, pupil, or trainee cards issued by educational institutions within the national education system in Vietnam.

3. For children; pupils in general education institutions: VND 10,000/person/trip.

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 a 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.

4. The fee levels prescribed in this Article do not include additional services requested by visitors.

Article 5. Fee Exemption and Reduction Objectives

1. Exempting the fee for visiting for delegations of guests visiting as representatives or invited guests of Party and State agencies; children under six years old and severely disabled persons according to Clause 1, Article 11 of Government Decree No. 28/2012/NĐ-CP dated April 10, 2012 detailing and guiding implementation of certain provisions of the Law on Persons with Disabilities.

2. Reducing the fee for visiting historical site Independence Palace by 50% for the following cases:

a) Individuals entitled to preferential policies for cultural enjoyment as stipulated in Article 2 of Decision No. 170/2003/QD-TTg dated August 14, 2003 of the Prime Minister on "Preferential Policies for Cultural Enjoyment." In cases where it is difficult to determine whether an individual is entitled to such preferential policies, a confirmation letter from the People's Committee of the commune, ward, or town where the individual resides is sufficient.

b) Elderly people as defined in Government Decree No. 06/2011/NĐ-CP dated January 14, 2011 detailing and guiding implementation of certain provisions of the Law on Elderly People.

c) Severely disabled persons as defined in Clause 2, Article 11 of Government Decree No. 28/2012/NĐ-CP dated April 10, 2012 detailing and guiding implementation of certain provisions of the Law on Persons with Disabilities.

In cases where a visitor is eligible for two or more fee reduction policies as specified in points a, b, and c of this clause, they shall only be entitled to a 50% reduction in the fee for visiting historical site Independence Palace.

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 organizations collecting fees shall declare and pay the fees on a monthly basis and settle accounts annually in accordance with 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 Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government.

Article 7. Management and Use of Fees

The organizations collecting fees may retain 90% of the total amount of collected fees to cover expenses as stipulated in Clause 2, Article 5 of Decree 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; and remit 10% of the collected fees into the state budget according to the corresponding chapters, sections, and sub-sections of the State Budget Manual.

Article 8. Implementation organization

1. This Circular takes effect from January 1, 2017 and replaces Circular No. 141/2014/TT-BTC dated September 25, 2014 of the Minister of Finance prescribing the rates, regulations for collection, payment, management, and utilization of fees for visiting historical sites at the Independence Palace.

2. Matters related to declaration, collection, payment, management, and public disclosure of fee collection not covered in this Circular shall be implemented in accordance with the provisions of Decree 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; and Circular No. 156/2013/TT-BTC dated November 6, 2013 of 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 Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government; and the Circular of the Minister of Finance on printing, issuing, managing, and using various types of receipts for fees and charges under the state budget; and any subsequent amendments, supplements, or replacements thereof (if any).

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