Thông tư 27/2013/TT-BTC

CIRCULAR

REGULATING THE LEVELS, REGIME OF COLLECTION, REMITTANCE, MANAGEMENT AND USE OF CHARGE FOR SIGHTSEEING OF THE VIETNAM MUSEUM OF ETHNOLOGY

Pursuant to the Ordinance No. 38/2001/PL-UBTVQH10 of August 28, 2001, on charges and fees;

Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 03, 2002 detailing the implementation of the Ordinance on charges and fees; the Decree No. 24/2006/ND-CP of March 06, 2006 amending and supplementing a number of articles of the Decree No. 57/2002/ND-CP of June 03, 2002;

Pursuant to the Decree No. 92/2002/ND-CP dated November 11, 2002 of the Government detailing the implementation of a number of articles of the Cultural Heritage Law;

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

Pursuant to Government’s Decree No. 28/2012/ND-CP of April 10, 2012 detailing and guiding implementation of a number of articles of the Law on the disabled;

Pursuant to the Decision No. 170/2003/QD-TTg of August 14, 2003 of the Prime Minister on “The preferential treatment policy on cultural enjoyment”

Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of Head of Tax Policy Department,

The Minister of Finance promulgates the Circular regulating the levels, regime of collection, remittance, management and use of charge for sightseeing of the Vietnam museum of ethnology as follows:

Article 1. Subjects of paying charge

1. Organizations and individuals have sightseeing of Vietnam Museum of Ethnology must pay charge for sightseeing as prescribed in Article 2 of this Circular.

2. The sightseeing of Vietnam Museum of Ethnology is free for the following cases:

a) Children under 6 years old;

b) Visitors are the special-serious disabled as prescribed in clause 1, Article 11 of the Government’s Decree No. 28/2012/ND-CP of April 10, 2012 detailing and guiding implementation of a number of articles of the Law on the disabled;

Article 2. Levels of charge

The levels of charge are stipulated as follows:

1. For adults: VND 20,000/person/time.

2. For students, pupils (trainees) in universities, colleges, intermediate schools, vocational schools: VND 15,000/person/time.

Students and pupils (trainees) mean persons possessing student, pupil, or trainee cards issued by schools in the people education system of Vietnam.

3. For children and pupils in general education establishments: VND 10,000/person/time.

a) Children of between 6 and under 16 years old. In the case it is difficult to define at the age of under 16, it just required to have any paper in order to prove that a person is under 16 years old.

b) Pupils mean persons possessing pupil cards issued by schools in the people education system of Vietnam.

Article 3. Subjects to be reduced charge

To discount 50% of charge for sightseeing of Vietnam Museum of Ethnology in the following cases:

1. Subjects who are enjoyed the preferential treatment policy on cultural enjoyment specified in Article 2 of the Decision No. 170/2003/QD-TTg of August 14, 2003 of the Prime Minister on “the preferential treatment policy on cultural enjoyment”. In the case it is difficult to define subject enjoyed preferential treatment policy on cultural enjoyment specified in Article 2 of the Decision No. 170/2003/QD-TTg it is just required to have a written confirmation from People’s Committees of communes, wards or townships where the subject resides.

2. The elderly specified in the Government’s Decree No. 06/2011/ND-CP of January 14, 2011 detailing and guiding implementation of a number of articles of the Law on the elderly;

3. The serious disabled specified in clause 2, Article 11 of the Government’s Decree No. 28/2012/ND-CP of April 10, 2012, detailing and guiding implementation of a number of articles of the Law on the disabled.

If a person who is subject to both the preferential treatment policy on cultural enjoyment and the elderly or serious disabled specified in clause 3 this Article, he/she is discounted only 50% charge for sightseeing of Vietnam Museum of Ethnology

Article 4. Management and use of collected charges

Charge for sightseeing of Vietnam Museum of Ethnology is the revenue of the state budget and it is managed and used as follows:

1. The agency collecting charge shall deduct 90% of the collected charge in order to cover charge collection in accordance with regulation.

2. The remaining charge (10%), agency collecting charge shall remit to state budget in accordance with chapter, section of the current index of state budget.

3. Other contents relating to the collection, remittance, management, use and make regime of charge collection public, that are not guided in this Circular, shall comply with guidance in the Circular No. 63/2002/TT-BTC of July 24, 2002, of the Ministry of Finance guiding the implementation of law provisions  on charges and fees; the Circular No. 45/2006/TT-BTC of May 25, 2006 amending and supplementing the Circular No. 63/2002/TT-BTC of July 24, 2002, the Circular No. 28/2011/TT-BTC of February 28, 2011, of the Ministry of Finance guiding implementation of a number of articles of the Law on Tax Administration and the Government’s Decree No. 85/2007/ND-CP of May 25, 2007, and the Government’s Decree No. 106/2010/ND-CP of October 28, 2010 and the Circular No. 153/2012/TT-BTC of September 17, 2012, of the Ministry of Finance, guiding the printing, issuance, management and use of documents for the collection of charges and fees belonging to the state budget (if any).

Article 5. Implementation organization

1. This Circular takes effect on April 25, 2013. To annul the Decision No. 34/2007/QD-BTC of May 15, 2007, of the Minister of Finance regulating the levels, regime of collection, remittance, management and use of charge for sightseeing of Vietnam Museum of Ethnology.

2. In the course of implementation, any arising problems should be reported to the Ministry of Finance for consideration research and guidance.