Circular No. 206/2016/TT-BTC stipulates the fee levels for visiting the Bach Ma, Cuc Phuong, Ba Vi, Tam Dao, Yokdon, and Cat Tien National Parks, as well as the collection, payment, management, and use of such fees.

CIRCULAR

Regulations on the level of collection, system of collection, payment, management, and use of fees for visiting the Bach Ma, Cuc Phuong, Ba Vi, Tam Dao, Yokdon, and Cat Tien National Parks

On the basis of Law on Fees and Charges dated November 25, 2015;

On the basis of Law on State Budget June 25, 2015;

Decree No. Decision No. 120/2016/NĐ-CP issued on August 23, 2016, by the Government to provide detailed guidance on implementation the 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;

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

The Minister of Finance issues this Circular to regulate the level of collection, system of collection, payment, and management and use of fees for visiting the Bach Ma, Cuc Phuong, Ba Vi, Tam Dao, Yokdon, and Cat Tien National Parks.

Article 1. Scope of Regulation and Applicability

1. This Circular regulates the level of collection, system of collection, payment, management, and use of fees for visiting the Bach Ma, Cuc Phuong, Ba Vi, Tam Dao, Yokdon, and Cat Tien National Parks (hereinafter referred to as the National Parks).

2. This Circular applies to organizations and individuals visiting the National Parks; organizations collecting fees for visiting the National Parks; and other organizations and individuals related to the collection, payment, management, and use of fees for visiting the National Parks.

Article 2. Persons Paying Fees

Organizations and individuals visiting the National Parks must pay the fee.

Article 3. Fee Collection Organizations

The National Parks (under the Forest Administration, Ministry of Agriculture and Rural Development) are the organizations collecting the fees.

Article 4. Fee Rates

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

1. For adults: 60,000 VND/person/trip.

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

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 primary school pupils: 10,000 VND/person/trip.

a) Children under Clause 3 of this Article are those aged from six years old to under sixteen years old. In cases where it is difficult to determine whether they are 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.

Article 5. Categories eligible for exemption or reduction of fees

1. Exemption from fees for visiting the National Parks applies to 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, providing detailed guidance on implementing certain provisions of the Law on Persons with Disabilities.

2. Reduction of fifty percent of the fee for visiting the National Parks applies to the following cases:

a) Individuals benefiting from cultural enjoyment policies as stipulated in Article 2 of Decision No. 170/2003/QĐ-TTg dated August 14, 2003, of the Prime Minister regarding "Policies for Enjoying Cultural Benefits." In cases where it is difficult to determine eligibility for such policies, a confirmation letter from the People's Committee of the commune, ward, or town where the individual resides is required.

b) Elderly persons as defined in Decree No. 06/2011/NĐ-CP dated January 14, 2011, providing detailed guidance on implementing certain provisions of the Law on the Elderly.

c) Persons with serious disabilities as defined in Clause 2, Article 11 of Decree No. 28/2012/NĐ-CP dated April 10, 2012, providing detailed guidance on implementing certain provisions of the Law on Persons with Disabilities.

In cases where an individual is eligible for both cultural enjoyment benefits and elderly status or serious disability, they shall only be entitled to a fifty percent reduction of the fee for visiting the National Parks.

Article 6. Declaration and 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 organization collecting fees shall declare and pay the collected fees monthly and settle accounts annually according to the guidelines set out 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 to guide the implementation of certain provisions of the Law on Tax Management; the Law Amending and Supplementing Certain Provisions of the Law on Tax Management; and Decree No. 83/2013/NĐ-CP dated July 22, 2013, of the Government.

Article 7. Management and Use of Fees

The organization collecting fees may retain ninety percent of the total collected fees to cover expenses as provided for inClause 2, Article 5 of Decree No. 120/2016/NĐ-CPdated August 23, 2016, of the Government; and remit ten percent of the collected fees to 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, replacing Circular No. 126/2012/TT-BTC dated August 7, 2012, issued by the Minister of Finance regulating the level of collection, system of collection, payment, management, and use of fees for visiting the Bach Ma, Cuc Phuong, Ba Vi, Tam Dao, Yokdon, and Cat Tien National Parks.

2. Other contents related to the collection, payment, management, use, receipt vouchers, and publicizing the fee collection system not covered in this Circular shall be implemented according to the Law on Fees and Service Charges, Decree No. 120/2016/NĐ-CP dated August 23, 2016, of the Government, Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Minister of Finance to guide the implementation of certain provisions of the Law on Tax Management; the Law Amending and Supplementing Certain Provisions of the Law on Tax Management; and Decree No. 83/2013/NĐ-CP dated July 22, 2013, of the Government; the Circular of the Minister of Finance on printing, issuing, managing, and using fee and service 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.