Thông tư 27/2013/TT-BTC phí tham quan Bảo tàng Văn hóa các dân tộc Việt Nam

 THE MINISTRY OF FINANCE

Circular No. 27/2013/TT-BTC dated March 12, 2013 of the Ministry of Finance promulgating on level, regime, management and usage of collecting visiting charges for Vietnam Museum of Ethnology

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

Pursuant to the Decree No. 57/2002/ND-CP dated June 3, 2002 of the Ministry of Finance detailing the implementation of the ordinance on charges and fees; the Decree No. 24/2006/ND-CP dated March 06, 2006 of the Government amending and supplementing a number of articles of Decree No. 57/2002/ND-CP dated June 3, 2002, detailing the implementation of the Ordinance on charges and fees;

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 Decree No. 06/2011/ND-CP dated January 14, 2011 of the Government detailing and guiding a number of articles of the Law on the elderly;

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

Pursuant to the Decision No. 170/2003/QD-TTg dated August 14. 2003 of the Prime Minister on “Preferential Policies for Coming in for Culture”;

Pursuant to Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government 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 issues the Circular promulgating on level, regime, management and usage of collecting visiting charges for Vietnam Museum of Ethnology as follows:

Article 1. Objectives for paying charges

1. Organizations and individual visiting Vietnam Museum of Ethnology shall pay visiting charges in accordance with regulations prescribed in Article 2 of this Circular.

2. Charges for visiting Vietnam Museum of Ethnology are not applied to cases as follows:

a) Children under 6 years old;

b) Visitors are disabled in accordance with regulations prescribed in clause 1, Article 11 of the Decree No. 28/2012/ND-CP dated April 10, 2012 of the Government detailing and guiding a number of articles of the Law on the disabled;

Article 2. Level of charges

The level of charges is as follows:

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

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

Students and pupils (trainees) must have cards issued by schools in Vietnam’s people education system.

3. For children and pupils in secondary and high schools: VND 10,000/people/time

a) Children at the age of 6 to under 16: In the case that having difficulties in defining whether under the age of 16 or not, it is necessary to have any paper for proving.

b) Pupils must be with cards issued by schools in Vietnam’s people education system.

Article 3. Objectives for charge discount for visiting Vietnam Museum of Ethnology for objectives as follows:

To discount for visiting Vietnam Museum of Ethnology for objectives as follows:

1. Objectives receiving preferential policy for coming in culture prescribed at Article 2 of the Decision No. 170/2003/QD-TTg dated August 14, 2003 of the Prime Minister on “Preferential Policies for Coming in for Culture”. In the case of having difficulties in defining whether objectives as prescribed in Article 2 of the Decision No. 170/2003/QD-TTg, it is necessary to have confirmation from People’s Committees of communes and wards where that objective is living.

2. The elderly in accordance with regulations in the Decree No. 06/2011/ND-CP dated January 14, 2011 of the Government detailing and guiding a number of articles of the Law on the elderly;

3. The heavy disabled in accordance with regulations in clause 2, Article 11 of the Decree No. 28/2012/ND-CP dated April 10, 2012 of the Government detailing and guiding a number of articles of the Law on the disabled;

The case of Objectives who both receive preferential policy for coming in culture and are the elderly or heavy disabled prescribed in clause 3 of this Article shall be discounted 50% charges for visiting Vietnam Museum of Ethnology

Article 4. Management and usage charges

Charges for visiting Vietnam Museum of Ethnology shall be the receivable payment in the state budget and shall be managed as follows:

1. Agencies taking responsibilities in charges shall extract 90% charges for collecting charges in accordance with regulation.

2. The remains (10%) shall be pay to state budget in accordance with chapter, section of the current list of state budget.

3. Other contents relating to collecting, paying, managing, using and publicizing charges that are not guided in this Circular shall be implemented in accordance with guidance in the Circular No. 63/2002/TT-BTC  dated July 24, 2002 of the Ministry of Finance guiding the implementation of the law provisions on charges and fees; Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding 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 Decree No. 106/2010/ND-CP of October 28, 2010 and the Circular  dated 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 and annuls the Decision No. 34/2007/QĐ-BTC dated May 15, 2007 of the Minister of Finance promulgating on level, regime, management and usage of collecting visiting charges for Vietnam Museum of Ethnology

2. Any arising problems in the course of implementation, agencies, organization and individual shall reflect promptly to the Ministry of Finance for research and guidance./.

For the Minister

Deputy Minister

Vu Thi Mai