Circular No. 27/2013/TT-BTC on the level of collection, the system of collection, payment, management, and use of fees for visiting the Museum of Ethnic Cultures of Vietnam

Circular No. 27/2013/TT-BTC stipulates the level of collection, the system of collection, payment, management, and use of fees for visiting the Museum of Ethnic Cultures of Vietnam. This Circular applies to organizations and individuals visiting the museum and clearly states the fee levels, those eligible for fee reductions, as well as the methods of managing and using collected fees.

Document No.27/2013/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byVũ Thị Mai — Thứ trưởng
Updated25/06/2026
SectorFinance
FieldTax AdministrationFees and Charges
Issued date12/03/2013
Effective date25/04/2013
Expiry date01/01/2017
StatusExpired
✦ Smart summary

Circular No. 27/2013/TT-BTC stipulates the level of collection, the system of collection, payment, management, and use of fees for visiting the Museum of Ethnic Cultures of Vietnam. This Circular applies to organizations and individuals visiting the museum and clearly states the fee levels, those eligible for fee reductions, as well as the methods of managing and using collected fees.

Scope of application

Organizations and individuals visiting the Museum of Ethnic Cultures of Vietnam

Key points

  • Children under six years old and severely disabled persons are exempt from paying visitation fees.
  • Adults must pay VND 20,000 per person per visit, while students/schoolchildren/secondary school educators must pay VND 15,000 to VND 10,000 per person per visit.
  • Those entitled to cultural preferential policies shall have their visitation fees reduced by 50%.
  • Ninety percent of the collected fees will be retained by the collecting agency, and ten percent will be remitted to the state budget.
  • This Circular takes effect from April 25, 2013, and revokes Decision No. 34/2007/QD-BTC.

🌐 Social impact of this document

  • Positive impact: Reduces financial burden for those exempted from visitation fees.
  • Negative impact: May create inequality among different visitor groups at the museum.

❓ Frequently asked questions

Do children under six years old need to pay visitation fees?

No, children under six years old are exempt from paying visitation fees at the Museum of Ethnic Cultures of Vietnam.

Do severely disabled persons need to pay visitation fees?

No, severely disabled persons, as defined in Decree No. 28/2012/NĐ-CP, are exempt from paying visitation fees at the Museum of Ethnic Cultures of Vietnam.

What is the visitation fee for students and schoolchildren?

Students and schoolchildren (trainees) in universities, colleges, secondary schools, and vocational training institutions must pay VND 15,000 per person per visit; children and schoolchildren in general education institutions must pay VND 10,000 per person per visit.

Which groups are eligible for a 50% reduction in visitation fees?

Those entitled to cultural preferential policies, elderly people, and severely disabled persons, as defined in Decree No. 28/2012/NĐ-CP, are all eligible for a 50% reduction in visitation fees at the Museum of Ethnic Cultures of Vietnam.

How will 90% of the collected fees be utilized?

Ninety percent of the collected fees will be retained by the collecting agency to cover the costs of collecting fees, and ten percent will be remitted to the state budget.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness

Number: 27/2013/TT-BTC

Hanoi, March 12, 2013

 

CIRCULAR

Regulations on the level of collection, collection regime, payment, management, and use of fees for visiting the Vietnam Museum of Ethnic Cultures

Vietnam Museum of Ethnic Cultures

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 Fees and Charges Ordinance; 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. 92/2002/NĐ-CP dated November 11, 2002 of the Government detailing the implementation of certain provisions of the Law on Cultural Heritage;

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 Decision No. 170/2003/QĐ-TTg dated August 14, 2003 of the Prime Minister on "Policies for Preferential Cultural Enjoyment";

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;

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

The Minister of Finance issues this Circular stipulating the level of collection, collection regime, payment, management, and use of fees for visiting the Vietnam Museum of Ethnic Cultures, 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 Museum of Ethnic Cultures must pay the visitation fee as prescribed in Article 2 of this Circular.

2. No visitation fee shall be collected from the Vietnam Museum of Ethnic Cultures in the following cases:

a) Children under six years old;

b) Visitors who are 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 2. Level of Collection

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

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

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

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 students in general education institutions: VND 10,000/person/visit.

a) Children aged from 6 to under 16 years old. In cases where it is difficult to determine whether a person is under 16 years old, any document proving that the person is under 16 years old will suffice.

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

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 50% reduction in the visitation fee for the Vietnam Museum of Ethnic Cultures shall apply in the following cases:

1. Subjects 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 on "Preferential Policies for Cultural Consumption". In cases where it is difficult to determine whether a subject is entitled to such preferential cultural consumption policies, a confirmation letter from the People's Committee of the commune, ward, or town where the subject resides will suffice.

2. Elderly persons as defined 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 Persons.

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.

In cases where a person is both entitled to preferential cultural consumption policies and is also an elderly person or a person with severe disabilities as defined in Clause 3 of this Article, they shall only be entitled to a 50% reduction in the visitation fee for the Vietnam Museum of Ethnic Cultures.

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

The visitation fee for the Vietnam Museum of Ethnic Cultures is a revenue item belonging to the state budget and shall be managed and used as follows:

1. The collecting agency is allowed to retain 90% of the collected fee for the purpose of covering the costs of collection as prescribed.

2. The remaining 10% of the fee amount, the fee collection agency shall remit to the state budget according to the chapters and sections of the current State Budget Manual.

3. Other contents related to the collection, payment, management, use, and public disclosure of the fee collection regime not specified in this Circular shall be implemented according to 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 certain 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, and 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 April 25, 2013. The Decision No. 34/2007/QĐ-BTC dated May 15, 2007 of the Minister of Finance stipulating the level of collection, collection regime, payment, management, and use of fees for visiting the Vietnam Museum of Ethnic Cultures is hereby abolished.

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

 

 

Place of Receipt:
- Central Party Office and Party Committees;
- General Secretary's Office;
- National Assembly's Office;
- President's Office;
- Supreme People's Procuracy;
- Supreme People's Court;
- Ministries, agencies equivalent to ministries, and government agencies;
- Central Agencies of Mass Organizations;
- State Audit Office;
- Office of the Central Steering Committee on Anti-Corruption;
- Official Gazette;
- Government website;
- People's Committees of provinces and centrally governed cities;
- General Department of Taxation, Provincial Departments of Finance, State Treasury of Thai Nguyen Province;
- Ministry of Justice's Legal Documents Inspection Department;
- Units under the Ministry of Finance;
- Ministry of Finance website;
- To be filed: VT, Department of Customs (CST 5).

DEPUTY MINISTER
DEPUTY MINISTER

(Signed)


Vu Thi Mai

 

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27/2013/TT-BTC
Circular No. 27/2013/TT-BTC on the level of collection, the system of collection, payment, management, and use of fees for visiting the Museum of Ethnic Cultures of Vietnam
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