Thông tư 181/2016/TT-BTC

CIRCULAR

REGULATION ON COLLECTION, PAYMENT, MANAGEMENT AND USE OF ENTRANCE FEES BY VIETNAM FINE ARTS MUSEUM

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the Law on State budget dated June 25, 2015;

Pursuant to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding application of a number of Articles of the Law on Fees and Charges;

Pursuant to the Government’s Decree No. 06/2011/ND-CP dated January 14, 2011 detailing and guiding application of a number of Articles of the Law on the Elderly;

Pursuant to the Government’s Decree No. 28/2012/ND-CP dated April 10, 2012 detailing and guiding application of a number of Articles of the Law on Persons with Disabilities;

Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, rights, obligations and organizational structure of the Ministry of Finance;

Pursuant to the Decision No.170/2003/QD-TTg on policies on enjoyment of cultures dated August 14, 2003 by the Prime Minister;

Upon request by the Director of the Department of Tax Policy,

The Minister of Finance hereby issues this Circular specifying regulation on collection, payment, management and use of entrance fees by the Vietnam Fine Arts Museum.

Article 1. Scope and subject of application

1. This Circular specifies collection, payment; management and use of entrance fees by the Vietnam Fine Arts Museum (affiliated to the Ministry of Culture, Sports and Tourism).

2. This Circular applies to visitors, organizations collecting fees for entry to Vietnam Fine Arts Museum (hereinafter referred to as “entrance fee”) and other involved entities.

Article 2. Payers

Organizations and individuals that visit Vietnam Fine Arts Museum shall pay entrance fees as stipulated in Article 4 hereof.

Article 3. Fee collectors

The Vietnam Fine Arts Museum (affiliates to the Ministry of Culture, Sports and Tourism) shall collect entrance fees.

Article 4. Amount of fees

The amount of entrance fees is specified as follows:

1. Adults: 40,000/person/ticket

2. Students of universities, colleges and vocational schools: 20,000 dong/ticket/person.

Students herein refer to those who have student ID cards issued by universities, colleges and vocational schools of Vietnam’s national education system.

3. Children and students at general education: 10,000 dong/ticket/person

a) Children mentioned in clause 3 of this Article refer to those from the age of 06 to under 16. Where it is difficult to identify whether or not a visitor is younger than 16 years old, that visitor must present his/her certificate of birth, passport, ID card or any proof demonstrating (s)he is younger than 16 years old.

b) Students in general education refers to those who have student ID cards issued by schools of Vietnam’s national education system.

Article 5.Entities eligible for exemption from entrance fees

1. The following entities shall be exempted from entrance fees:

a) Children under the age of 06;

b) Persons suffering from serious disabilities stipulated in Article 11 of the Government’s Decree No. 28/2012/ND-CP dated April 10, 2012 detailing and guiding application of a number of Articles of the Law on Persons with Disabilities.

2. A discount of 50% will offer to:

a) Beneficiaries of the policy on enjoyment of cultures prescribed in Article 2 of the Decision No.170/2003/QD-TTg dated August 14, 2003 by the Prime Minister. Where it is hard to identify whether or not a person is a beneficiary of policies on enjoyment of cultures as prescribed in Article 2 of the Decision No.170/2003/QD-TTg a certifying document issued by the People’s Committee of the commune where that person resides is required.

b) The elderly specified in the Government’s Decree No. 06/2011/ND-CP dated January 14, 2011 detailing and guiding application of a number of Articles of the Law on the Elderly;

c) Persons suffering from serious disabilities stipulated in clause 2 Article 11 of the Government’s Decree No. 28/2012/ND-CP dated April 10, 2012 detailing and guiding application of a number of Articles of the Law on Persons with Disabilities.

In either cases where a beneficiary of the policy on enjoyment of cultures is also the elderly or the person with serious disabilities, (s)he shall be eligible for a discount of 50% of the entrance fee.

Article 6. Declaration and payment of fees

1. The collector shall transfer collected entrance fees of the immediately preceding month to a designated account opened at the State Treasuries by 05^th of every month.

2. The collector shall monthly declare and transfer collected entrance fees and annually finalized such collected fees in accordance with clause 3 Article 19 and clause 2 Article 26 of Circular No.156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance guiding application of a number of Articles of the Law on Tax Administration; Law on amendment and supplement of a number of Article of the Law on Taxation and the Government’s Decree No.83/2013/ND-CP dated July 22, 2013.

Article 7. Management and use of fees

90% of the total collected fee may be retained by the collector to cover expenses as stipulated in clause 2, Article 5 of the Decree No.120/2016/ND-CP dated August 23, 2016 detailing and guiding a number of Article of the Law on Fees and Charges; 10% of that shall be transferred to the State budget according to the state budget index system.

Article 8.Implementation

1. This Circular enters into force from January 01, 2017 and replaces the Circular No.174/2013/TT-BTC on collection, payment, management and use of entrance fees by the Vietnam Fine Arts Museum dated November 27, 2013 by the Minister of Finance.

2. Any aspect concerning collection, payment, management and use of entrance fees and their documentation not mentioned herein shall conform to the Law on Fees and Charges; the Government’s Decree No.120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of Article of the Law on Fees and Charges; Circular No.156/2013/TT-BTC dated November 06, 2013 by the Ministry of Finance guiding application of a numbers of Articles of the Law on Tax Administration and the Government’s Decree No.83/2013/ND-CP dated July 22, 2013; and the Circular on guideline for printing, publication, management and use of fee and charge collection documentation (if any).

3. Any issue arising in connection to the implementation of this Circular should be promptly reported to the Ministry of Finance./.