Circular No. 204/2016/TT-BTC stipulates the fee levels, collection procedures, payment, management, and utilization for visiting the Yersin Museum.

CIRCULAR

REGULATING THE AMOUNT OF COLLECTION, COLLECTION REGIME, SUBMISSION, MANAGEMENT AND USE OF THE TOURISM FEE FOR THE YERSIN MUSEUM

Pursuant to the Law on Fees and Registration Fees dated November 25, 2015;

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to 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;

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 the Elderly;

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, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

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

The Minister of Finance issues this Circular regulating the amount of collection, collection regime, submission, management and use of the tourism fee for the Yersin Museum.

Article 1. Scope of Regulation and Applicability

1. This Circular regulates the amount of collection, collection regime, submission, management and use of the tourism fee for the Yersin Museum.

2. This Circular applies to organizations and individuals visiting the museum; organizations collecting the tourism fee for the Yersin Museum and other organizations and individuals related to the collection, submission, management and use of the tourism fee for the Yersin Museum.

Article 2. Persons Paying Fees

Organizations and individuals visiting the Yersin Museum must pay the tourism fee according to the provisions of this Circular.

Article 3. Fee Collection Organizations

The Institute Pasteur Nha Trang (under the Ministry of Health) is the organization collecting the fee.

Article 4. Fee Rates

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

1. For adults: VND 20,000/person/visit.

2. For students, pupils (apprentices) in universities, colleges, secondary schools, vocational training institutions: VND 10,000/person/visit.

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

3. For children; pupils in general education institutions: VND 5,000/person/visit.

a) 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;

b) Pupils are those holding pupil cards issued by educational institutions within the national education system in Vietnam.

Article 5. Categories eligible for exemption or reduction of fees

1. Exemption from the tourism fee for the Yersin Museum in the following cases:

a) Children under 6 years old.

b) Persons with severe disabilities as stipulated in Clause 1, Article 11 of Decree No. 28/2012/NĐ-CP dated April 10, 2012 of the Government.

2. Reduction of 50% of the tourism fee for the Yersin Museum in the following cases:

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

b) Elderly persons as stipulated in Decree No. 06/2011/NĐ-CP dated January 14, 2011 of the Government.

c) Persons with serious disabilities as stipulated in Clause 2, Article 11 of Decree No. 28/2012/NĐ-CP dated April 10, 2012 of the Government.

3. In cases where an individual is both entitled to preferential cultural consumption policies and is an elderly person or a person with serious disabilities, they shall only be granted a 50% reduction in the tourism fee for the Yersin Museum.

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 fee collection organization shall declare and pay the collected fee amount monthly, 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 fee collection organization may retain 90% of the collected fee amount to cover expenses as prescribed in Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government. The remaining 10% of the collected fee amount shall be paid into the State budget according to the chapters and sub-items of the current State budget classification.

Article 8. Implementation organization

1. This Circular takes effect from January 1, 2017, replacing Decision No. 91/2008/QĐ-BTC dated October 27, 2008 of the Minister of Finance stipulating the collection rate, collection system, management, and use of fees for visiting the Yersin Museum.

2. Other contents related to the collection, payment, management, use, receipt vouchers, and publicizing the fee collection system not mentioned in this Circular shall be implemented in accordance with the Law on Fees and Charges; Decree No. 120/2016/NĐ-CP dated August 23, 2016; 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; Circulars of the Minister of Finance on printing, issuing, managing, and using various types of fee and charge receipts belonging to the State budget and any amendments, supplements, or replacements thereof (if any).

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