Thông tư 159/2016/TT-BTC

CIRCULAR

ON AMOUNT OF ENTRANCE FEES AND COLLECTION, PAYMENT, MANAGEMENT AND USE OF ENTRANCE FEES TO VIETNAM NATIONAL VILLAGES FOR ETHNIC CULTURE AND TOURISM

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 on guidelines for the Law on fees and charges;

Pursuant to the Government’s Decree No. 06/2011/ND-CP dated January 14, 2011 on guidelines for the Law on elder people;

Pursuant to the Government’s Decree No. 28/2012/ND-CP dated April 10, 2012 on guidelines for the Law on disabled people;

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

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

The Minister of Finance promulgates a Circular on amount of entrance fees and collection, payment, management and use of entrance fees to Vietnam National Villages for Ethnic Culture and Tourism (Vinaculto).

Article 1. Scope and regulated entities

1. Scope

This Circular deals with amount of entrance fees and collection, payment, management and use of entrance fees to Vinaculto (affiliated to the Ministry of Culture, Sports and Tourism).

2. Regulated entities

This Circular applies to visitors and collecting entity in terms of entrance fees to Vinaculto and other entities in connection with collection of entrance fees to Vinaculto.

Article 2. Payers

Visitors to Vinaculto shall pay entrance fees as prescribed in Article 4 of this Circular.

Article 3. Collecting entity

Vinaculto (affiliated to the Ministry of Culture, Sports and Tourism) shall be the collecting entity.

Article 4. Amount

Amount of fees as follows:

1. For adults: VND 30,000 per person.

2. For students/learners of universities, colleges, vocational secondary schools: VND 10,000 per person.

Students/learners are persons who obtain student/learner cards issued by schools under Vietnam national education system.

3. For children/students of compulsory education institutions: VND 5.000 per person.

a) Children prescribed in Clause 3 of this Article are persons aged 6 to under 16. If it is difficult to determine that a person is whether under 16 years of age, he/she must present his/her birth certificate, passport, ID card or any of other documents proving that he/she is under 16 years of age.

b) Students/ are persons who obtain student/learner cards issued by schools under Vietnam national education system.

Article 5. Entities eligible for fee reduction

1. The following entities shall be eligible for exemption from entrance fees to Vinaculto:

a) Children aged under 6;

b) The severe disabled people as prescribed in Clause 1 Article 3 and Point a Clause 3 Article 4 of the Government’s Decree No. 28/2012/ND-CP dated April 10, 2012 on guidelines for the Law on disabled people.

2. The following entities shall be eligible for a reduction of 50% in entrance fees to Vinaculto:

a) Beneficiaries of preferential policies for cultural enjoyment prescribed in Article 2 of Decision No. 170/2003/QD-TTg dated August 14, 2003 of the Prime Minister on “Preferential policies for cultural enjoyment”. If it is difficult to determine a person whether enjoys preferential policies for cultural enjoyment prescribed in Article 2 of Decision No. 170/2003/QD-TTg only a document certifying that such person eligible for the preferential policies for cultural enjoyment issued by People’s Committee of commune, ward, town is required.

b) Elder people prescribed in Article 2 of the Law on elder people who are Vietnamese citizens aged 60 or older.

c) The severe disabled people as prescribed in Clause 2 Article 3 and Point b Clause 3 Article 4 of the Government’s Decree No. 28/2012/ND-CP dated April 10, 2012 on guidelines for the Law on disabled people.

If a visitor is eligible for multiple cases of reduction prescribed in Clause 2 of this Article, he/she is only eligible for a reduction of 50% in entrance fees to Vinaculto.

Article 6. Statement, collection, payment of fees

1. No later than every 5th, the collecting entity shall deposit the amount of fees collected last month to the account of fees pending payment to State budget opened at a State Treasury.

2. The collecting entity shall make statements and pay fees as prescribed in Clause 3 Article 19 and pay fees as prescribed in Clause 2 Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance on guidelines for the Law on Tax administration; Law on amendments to the Law on Tax administration and the Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government.

Article 7. Management and use of fees

The collecting entity may keep 90% of total amount collected to cover expenses as prescribed in Clause 2 Article 5 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 on guidelines for the Law on fees and charges; and pay 10% of the amount collected to State budget according to responsive State budget entries.

Article 8. Implementation

1. This Circular comes into force from January 1, 2017, replaces Circular No. 64/2014/TT-BTC dated May 19, 2014 of the Minister of Finance on amount of entrance fees, collection, payment, management and use of entrance fees to Vinaculto.

2. If other contents in connection with collection and payment of fees are not guided in this Circular, they shall apply responsive guidelines in the Law on fees and charges, Decree No. 120/2016/ND-CP dated August 23, 2016 on guidelines for the Law on fees and charges; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance on guidelines for the Law on Tax administration; Law on amendments to the Law on Tax administration and the Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government and Circular of the Minister of Finance on printing, issuance, management and use of documents of collection of fees and charges payable to State budget and their amending and replacing documents (if any).

3. Difficulties that arise during the implementation must be reported to the Ministry of Finance for consideration./.