Decision No. 91/2008/QD-BTC Regarding the Regulation on the Fee for Visiting the Yersin Museum, Including the Collection, Management, and Usage of Such Fees

This Decision stipulates the fee for visiting the Yersin Museum and the management of collected funds, applicable to adults, students, high school students, and children. The visit fee is VND 26,000 per person per visit for adults and VND 5,000 per person per visit for students, high school students, and children.

Số hiệu91/2008/QĐ-BTC
Loại văn bảnDecision
Cơ quan ban hànhMinistry of Finance
Người kýĐỗ Hoàng Anh Tuấn — Thứ trưởng
Cập nhật28/06/2026
NgànhUnclassified
Lĩnh vựcTax AdministrationFees and Charges
Ngày ban hành27/10/2008
Ngày áp dụng24/11/2008
Ngày hết hiệu lực01/01/2017
Tình trạngExpired
✦ Tóm lược thông minh

This Decision stipulates the fee for visiting the Yersin Museum and the management of collected funds, applicable to adults, students, high school students, and children. The visit fee is VND 26,000 per person per visit for adults and VND 5,000 per person per visit for students, high school students, and children.

Đối tượng áp dụng

Vietnamese citizens and foreigners visiting the Yersin Museum; the Pasteur Institute of Nha Trang; relevant agencies.

Các điểm cốt lõi

  • Adults → must pay a visit fee of VND 26,000 per person per visit.
  • Students, high school students, and children → must pay a visit fee of VND 5,000 per person per visit.
  • Those eligible for preferential policies → receive a 50% discount on the corresponding fee.
  • The Pasteur Institute of Nha Trang → retains the entire amount of fees collected.
  • This Decision takes effect fifteen days after its publication in the Official Gazette.

🌐 Tác động xã hội từ văn bản này

  • Positive impact: Generates revenue for the Yersin Museum, helping to maintain operations and development.
  • Negative impact: May impose a financial burden on visitors.

❓ Câu hỏi thường gặp

What is the visit fee for the Yersin Museum?

Adults must pay VND 26,000 per person per visit, while students, high school students, and children must pay VND 5,000 per person per visit.

How much of the collected fees does the Pasteur Institute of Nha Trang retain?

The Pasteur Institute of Nha Trang retains the entire amount of fees collected.

When does this Decision take effect?

This Decision takes effect fifteen days after its publication in the Official Gazette.

Who is eligible for a 50% discount on the visit fee?

Individuals eligible for preferential policies under Article 2 of Decision No. 170/2003/QD-TTg dated August 14, 2003, issued by the Prime Minister regarding "Cultural Enjoyment Preferential Policies."

How are other regulations related to the collection, payment, and management of visit fees implemented?

Other related contents are implemented according to the guidelines set forth in Circular No. 63/2002/TT-BTC dated July 24, 2002, and Circular No. 45/2006/TT-BTC dated May 25, 2006.

Toàn văn

MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
---------

Number: 91/2008/QD-BTC

Hanoi, October 27, 2008

 

Pursuant to …;

REGARDING THE REGULATION OF THE AMOUNT OF COLLECTION, COLLECTION SYSTEM, PAYMENT, MANAGEMENT AND USE OF THE FEE FOR VISITING THE YERSIN MUSEUM

THE MINISTER OF FINANCE

Pursuant to Decree No. 57/2002/ND-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;
Pursuant to Decree No. 24/2006/ND-CP dated March 6, 2006 of the Government amending and supplementing certain articles of Decree No. 57/2002/ND-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;
Pursuant to Decree No. 77/2003/ND-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
After receiving the opinion of the Ministry of Health at Circular No. 6101/BYT-KHTC dated September 4, 2008;
At the proposal of the Director of the Department of Tax Policy,

DECISION:

Article 1. Organizations and individuals visiting the Yersin Museum must pay the visitation fee (unified for both Vietnamese and foreigners) according to the prescribed collection rate as follows:

1. For adults: 26,000 VND per person per visit.

2. For students, pupils, and children: 5,000 VND per person per visit.

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 regarding "Preferential Cultural Enjoyment Policies" shall be granted a 50% reduction in the prescribed collection rates under Clause 1 and Clause 2 of this Article.

Article 2. The revenue from the visitation fee for the Yersin Museum as stipulated in this Decision is a revenue item belonging to the state budget. The entity collecting the fee (Institute Pasteur Nha Trang) is allowed to retain the entire amount (100%) of the collected fees to cover costs for management and collection according to the prescribed regulations.

Article 3. This Decision shall take effect fifteen days after its publication in the Official Gazette.

Article 4. Other contents related to the collection, payment, management, use, receipt, and public disclosure of the collection regime 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, and Circular No. 45/2006/TT-BTC dated May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002, issued by the Ministry of Finance guiding the implementation of legal provisions on fees and charges.

Article 5. Organizations and individuals subject to the payment of fees, the Institute Pasteur Nha Trang, and relevant agencies are responsible for implementing this Decision.

 

 

Place of Receipt:
- Central Party Office and Party Committees;
- National Assembly's Office;
- President's Office;
- Supreme People's Procuracy;
- Supreme People's Court;
- State Audit Agency;
- Ministries, agencies equivalent to ministries, and government agencies;
- Central Agencies of Mass Organizations;
- People's Committees, Departments of Finance, Tax Departments, State Treasury Offices of provinces and centrally-administered cities;
- Official Gazette;
- Government website;
- Legal Draft Inspection Department (Ministry of Justice);
- Institute Pasteur Nha Trang;
- Legal Affairs Department (Ministry of Finance);
- Units under the Ministry of Finance;
- Ministry of Finance website;
- To be filed: VT, CST (3).

DEPUTY MINISTER
DEPUTY MINISTER




Do Hoang Anh Tuan

 

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91/2008/QĐ-BTC
Decision No. 91/2008/QD-BTC Regarding the Regulation on the Fee for Visiting the Yersin Museum, Including the Collection, Management, and Usage of Such Fees
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