Decision No. 53/2005/QD-BTC On the regulation of the fee collection, payment, management, and use for visiting the Vietnam National Oceanography Museum

Pursuant to …;

Regarding the regulation on the level of collection, collection system, submission, management, and utilization of the fee for issuing registration certificates for multi-level marketing organizations

admission fee for visiting the Vietnam National Oceanography Museum

THE MINISTER OF FINANCE

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

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. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 170/2003/QD-TTg dated August 14, 2003 of the Government on "Policies for Preferential Cultural Enjoyment";

After receiving the opinion of the Institute of Science and Technology (in Circular No. 56/KHCNVN-KHTC dated January 19, 2005);

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

DECISION:

Article 1. Organizations and individuals visiting the Vietnam National Oceanography Museum must pay the admission fee (uniformly applied to Vietnamese and foreign visitors) at the rates specified below:

1. For adults: VND 15,000 (fifteen thousand dong) per visit per person.

2. For children, students, and trainees: VND 7,000 (seven thousand dong) per visit per person. Among them:

a) Children under sixteen years old. In cases where it is difficult to determine whether they are under sixteen years old, any document proving that they are under sixteen years old such as birth certificates, student cards... shall be sufficient;

b) Students and trainees are those who hold student cards issued by educational institutions within the national education system in Vietnam.

3. For subjects entitled to preferential cultural enjoyment policies as stipulated in Article 2 of Decision No. 170/2003/QD-TTg dated August 14, 2003 of the Prime Minister on "Policies for Preferential Cultural Enjoyment" shall have their fees reduced by 50% of the rates specified in Clauses 1 and 2 of this Article.

Article 2. The admission fees for the Vietnam National Oceanography Museum prescribed in this Decision are revenue belonging to the state budget, to be managed and utilized as follows:

1. The Vietnam National Oceanography Museum (the entity collecting the fees) is entitled to retain 95% (ninety-five percent) of the collected fees to cover costs for management and collection of fees according to the expenditure items specified in Point 4-b Section C Part III Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges, with priority given to expenditures on printing four-color promotional materials about the museum, display diagrams of the museum's exhibits, and commemorative entrance tickets.

2. The entity collecting the fees is responsible for declaring, paying, and settling accounts for 5% (five percent) of the collected fees into the state budget in accordance with the current state budget classification.

Article 3. This Decision takes effect fifteen days from the date of publication in the Official Gazette.

Article 4. Other issues related to the collection, payment, management, utilization, public disclosure of the fee collection system, and fee collection vouchers not mentioned in this Decision 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 on fees and charges.

Article 5. Organizations and individuals subject to fee payment, the Vietnam National Oceanography Museum, and relevant agencies are responsible for implementing this Decision./.