Thông tư 160/2016/TT-BTC

CIRCULAR

PROVIDING FOR THE ENTRANCE FEES TO VIETNAM MUSEUM OF ETHNOLOGY, THE COLLECTION, TRANSFER AND MANAGEMENT THEREOF

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 the implementation 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 the implementation 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 the implementation of a number of articles of the Law on the disabled;

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

Pursuant to the Decision No. 170/2003/QD-TTg dated August 14, 2003 by Prime Minister providing for “Incentive policies for cultural enjoyment";

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

Minister of Finance promulgates this Circular to provide for the entrance fees to Vietnam Museum of Ethnology, the collection, transfer and management thereof.

Article 1. Scope and regulated entities

1. Scope

This Circular provides for the entrance fees to Vietnam Museum of Ethnology (affilated to Vietnam Academy of Social Sciences), the collection, transfer and management thereof.

2. Regulated entities

This Circular applies to organizational and/or individual entities that visit Vietnam Museum of Ethnology, the collector of entrance fees to Vietnam Museum of Ethnology and other entities concerned.

Article 2. Payers

Any organizations and/or individuals must pay the entrance fees as set forth in Article 4 hereto when visiting the Vietnam Museum of Ethnology.

Article 3. Collector

Vietnam Museum of Ethnology (affilated to Vietnam Academy of Social Sciences) shall be responsible for collecting entrance fees.

Article 4. Fee

Entrance fees are provided for as follows:

1. For adults: VND 40,000/ person/ entrance.

2. For students of universities, colleges, professional secondary schools or vocational training schools: VND 20,000/ student/ entrance.

Students hereto are holders of student identity cards issued by education institutions in the Vietnam’s national education system.

3. For children or students of general education institutions: VND 10,000/ person/ entrance.

a) Children referred to in Clause 3 of this Article are aged between 6 and 16. A visitor under the age of 16 must present his/her birth certificate, passport, ID Card or other paper to prove his/her age where necessary.

b) Students hereto are holders of student identity cards issued by general education institutions in the Vietnam’s national education system.

Article 5. Entities eligible for fee exemption or reduction

1. The following entities are eligible for exemption from the entrance fees to Vietnam Museum of Ethnology:

a) Children under the age of 6;

b) Persons with very severe disabilities as regulated in Clause 1 Article 11 of the Government's Decree No. 28/2012/ND-CP dated April 10, 2012 detailing and guiding the implementation of a number of articles of the Law on the disabled.

2. The entrance fees paid by the following entities who visit Vietnam Museum of Ethnology are reduced by 50%:

a) Beneficiaries of incentive policies for cultural enjoyment as regulated in Article 2 of Decision No. 170/2003/QD-TTg dated August 14, 2003 by Prime Minister providing for “Incentive policies for cultural enjoyment". In case it is difficult to identify whether a visitor is eligible for incentive policies on cultural enjoyment as regulated in Article 2 of Decision No. 170/2003/QD-TTg or not, that visitor is only required to present a written certification granted by the People’s Committee of Commune/Ward/District-level Town where he/she resides.

b) The elderly as defined in the Government's Decree No. 06/2011/ND-CP dated January 14, 2011 detailing and guiding the implementation of a number of articles of the Law on the elderly.

c) Persons with severe disabilities as regulated in Clause 2 Article 11 of the Government's Decree No. 28/2012/ND-CP dated April 10, 2012 detailing and guiding the implementation of a number of articles of the Law on the disabled.

The entrance fees to Vietnam Museum of Ethnology paid by a visitor who is eligible for both incentive policies on cultural enjoyment and benefits for the elderly or people with severe disabilities shall be only reduced by 50%.

Article 6. Declaration, collection and transfer of fees

1. Not later than the 05^th day of every month, the collector must transfer the fees collected in the previous month to the designated state budget account which is opened at the State Treasury.

2. The collector must make declaration and transfer of collected fees in accordance with regulations in Clause 3 Article 19 and Clause 2 Article 26 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 by Minister of Finance providing guidance on a number of articles of the Law on tax management; the Law on amendments to the Law on tax management and the Government's Decree No. 83/2013/ND-CP dated July 22, 2013.

Article 7. Management and use of fees

The collector shall retain 90% (ninety percent) of total collected fees to cover its expenditures as regulated in Clause 2 Article 5 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on fees and charges, and transfer the remains as 10% of total collected fees to state budget according to corresponding chapter, section and sub-section in the list of state budget entries.

Article 8. Implementation

1. This Circular shall come into force as of January 01, 2017 and supersede the Circular No. 226/2012/TT-BTC dated December 27, 2012 by Minister of Finance providing for the entrance fees to Vietnam Museum of Ethnology, and the collection, management and transfer thereof.

2. Other contents related to the collection, management and transfer of fees, fee receipts, and annoucement of fee collection policies, which are not provided for in this Circular, shall be performed in conformity with regulations in 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 articles of the Law on fees and charges; the Circular No. 156/2013/TT-BTC dated November 06, 2013 by Minister of Finance providing guidance on a number of articles of the Law on tax management; the Law on amendments to the Law on tax management and the Government's Decree No. 83/2013/ND-CP dated July 22, 2013, and the Circular by Minister of Finance providing for the printing, issuance, management and use of receipts of fees and charges as government revenues and other documents on amendments and supplements thereof (if any).

3. Difficulties that arise during the implementation of this Circular should be promptly reported to Ministry of Finance for consideration./.