Circular No. 90/2025/TT-BTC stipulates the level of collection, collection regime, payment, management, and use of fees for visiting the Vietnam Military History Museum. The fee level is VND 40,000 per person per visit with many cases being exempted or reduced.
Scope of application
Persons paying the fee, organizations collecting the fee for visiting the Vietnam Military History Museum, and other organizations and individuals related to the collection, payment, management, and use of the fee.
Key points
- Organizations and individuals visiting the museum must pay a fee of VND 40,000 per person per visit (Article 3).
- Children, elderly people aged 80 years and above, and certain other groups are exempt from the fee (Article 4.1).
- Individuals aged 16 years and over but under 18 years old, students, pupils... are entitled to a 50% reduction in the fee (Article 4.2).
- Organizations collecting the fee must deposit the collected amount into the State Treasury's account no later than the 5th day of each month (Article 5).
- The Museum retains 90% of the collected fee and remits 10% to the state budget (Article 6).
🌐 Social impact of this document
- Increase revenue for the Vietnam Military History Museum.
- Reduce the financial burden on citizens when visiting the museum.
- Exempted or reduced fee subjects will have easier access to military history exhibitions.
- Strengthen management and transparency in the collection, payment, management, and use of fees.
❓ Frequently asked questions
What is the level of the fee for visiting the Vietnam Military History Museum?
VND 40,000 per person per visit (Article 3).
Which subjects are exempt from the fee?
Children, elderly people aged 80 years and above, and certain other groups as specified in Article 4.1.
How much of the fee is reduced for individuals aged 16 years and over but under 18 years old?
50% of the fee (Article 4.2).
When must organizations collecting the fee deposit the money into the State Treasury's account?
No later than the 5th day of each month (Article 5).
What percentage of the collected fee does the Museum retain?
90% of the collected fee (Article 6).
Full text
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
| Independence - Freedom - Happiness | |
| Number: 90/2025/TT-BTC |
Hanoi, September 18, 2025 |
CIRCULAR
Regulations on the level of collection, collection system, payment, management, and use of fees for visiting the Vietnam Military History Museum
Pursuant to the Law on Fees and Charges dated November 25, 2015;
Pursuant to the State Budget Law on June 25, 2015;
Pursuant to the Law on Tax Administration dated June 13, 2019;
Pursuant to the Law on Cultural Heritage dated November 23, 2024;
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, and Decree No. 82/2023/NĐ-CP dated November 28, 2023 of the Government amending and supplementing certain provisions of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government;
Pursuant to Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration, and Decree No. 91/2022/NĐ-CP dated October 30, 2022 of the Government amending and supplementing certain provisions of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government;
Pursuant to Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures under the National Treasury sector;
Pursuant to Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and vouchers, and Decree No. 70/2025/NĐ-CP dated March 20, 2025 of the Government amending and supplementing certain provisions of Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government;
Pursuant to Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance, andDecree No. 166/2025/NĐ-CP dated June 30, 2025 of the Government amending and supplementing certain provisions of Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government;
Based on the proposal of the Director of the Department of Management and Supervision of Tax, Fee, and Charge Policies;
The Minister of Finance promulgates this Circular stipulatingthe level of collection, collection system, payment, management, and use of fees for visitingthe Vietnam Military History Museum
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 level of collection, collection system, payment, management, and use of fees for visiting the Vietnam Military History Museum.
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 fee payers, organizations collecting fees for visiting the Vietnam Military History Museum, and other organizations and individuals related to the collection, payment, management, and use of fees for visiting the Vietnam Military History Museum.
Article 2. Fee Payers and Fee Collecting Organizations
1. Organizations and individuals visiting the Vietnam Military History Museum must pay the visitation fee for the Vietnam Military History Museum, except in cases exempted from payment as provided for in Clause 1, Article 4 of this Circular.
2. The Vietnam Military History Museum is the fee collecting organization.
Article 3. Level of Fees
The level of fees for visiting the Vietnam Military History Museum is VND 40,000 per person per visit.
Article 4. Cases Exempted or Reduced from Fees
1. Free admission to the Vietnam Military History Museum for the following cases:
a) Children as prescribed by laws on children;
b) Elderly persons aged 80 years and above;
c) Persons with severe disabilities as prescribed by laws on persons with disabilities;
d) Persons entitled to preferential cultural benefits as prescribed by laws including: disabled persons, elderly persons living alone; individuals cared for at social welfare institutions; students at boarding schools for ethnic minorities;
đ) Persons who have rendered meritorious service to the revolution as prescribed by laws on preferential policies for persons who have rendered meritorious service to the revolution;
e) Veterans as prescribed by laws on veterans;
g) Foreign guests of Party, State, Government, and National Assembly agencies upon approval by the Minister of Defense and the Director of the General Political Department of the Vietnam People's Army;
h) Officers of the Vietnam People's Army, professional soldiers, non-commissioned officers, soldiers, and defense civil servants upon approval by the Minister of Defense and the Director of the General Political Department of the Vietnam People's Army.
2. A 50% reduction in the visitation fee for the Vietnam Military History Museum for the following cases:
a) Persons aged 16 to under 18 years old;
b) Students and pupils of universities, colleges, secondary vocational schools, and vocational training centers;
c) Elderly persons aged 60 to under 80 years old;
d) Persons with serious disabilities as prescribed by laws on persons with disabilities;
đ) Residents in particularly difficult communes, ethnic minority groups in border communes, and safe zones as prescribed by laws.
In cases where an individual qualifies for two or more reduced fee policies as stipulated in Clause 2 of this Article, they shall only be eligible for a 50% reduction in the visitation fee for the Vietnam Military History Museum.
Fee payers shall present their Identity Card or Citizen Identity Card or Identity Card or Certificate of Residence Information or Notification of Personal Identification Number or citizen information in the National Population Database; student, pupil, or trainee cards issued by educational institutions within the national education system in Vietnam to determine eligibility for free or reduced fees based on age, place of residence, student, pupil, or trainee status as stipulated in Clause 1 and Clause 2 of this Article.
Article 5. Declaration, Collection, and Payment of Fees
1. For the Fee Payer
The fee payer shall pay the fees to the fee collection organization according to the rates specified in Article 3 of this Circular in accordance with the forms prescribed in Circular No. 74/2022/TT-BTC dated December 22, 2022, issued by the Minister of Finance on the forms, deadlines for collection, declaration, and payment of fees and charges under the jurisdiction of the Ministry of Finance.
2. For the Fee Collection Organization
a) By the fifth day of each month, the fee collection organization shall deposit the amount of fees collected from the previous month into the fee account awaiting budget submission opened at the State Treasury.
b) The fee collection organization shall declare, collect, pay, and settle fees in accordance with Circular No. 74/2022/TT-BTC.
Article 6. Management and Use of Fees
The fee collection organization may retain 90% of the collected fees to cover operational costs, service provision, and fee collection as stipulated in Clause 4, Article 1 of Decree No. 82/2023/NĐ-CP dated November 28, 2023, issued by the Government amending and supplementing certain provisions of Decree No. 120/2016/NĐ-CP dated August 23, 2016, issued by 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 current state budget classification.
Article 7. Implementation Provisions
1. This Circular takes effect from September 18, 2025.
2. Other matters related to the collection, payment, management, use, payment vouchers, and publicizing the fee collection system not provided for in this Circular shall be implemented in accordance with the laws on fees and charges, tax administration, and administrative procedures within the domain of the State Treasury.
3. In cases where the relevant documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented in accordance with the amended, supplemented, or replacing documents.
4. During the implementation process, in case of any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance./.
|
DEPUTY MINISTER DEPUTY MINISTER (signed) Cao Anh Tuấn |
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