Circular 181/2014/tt-Btc: Income Rules, Currency, Payment, Management And Use Of Library Charges Apply At The National Library Of Vietnam

Original Language Title: Thông tư 181/2014/TT-BTC: Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí thư viện áp dụng tại Thư viện Quốc gia Việt Nam

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FINANCE MINISTRY
Number: 181 /2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, November 27, 2014

IT ' S SMART

Income regulation, record mode, file, management and use

library fee applied at the National Library of Vietnam

________________

The French base for the fee and the number of charges. 38 /2001/PL-UBTVQH10 August 28, 2001;

Base of Protocol 57 /2002/NĐ-CP June 3, 2002 and Decree No. 24 /2006/NĐ-CP June 6, 2006, the Government rules the law enforcement and fees;

Base of Protocol 28 /2012/NĐ-CP April 10, 2012 of the Government Regulation and guidelines enforce certain provisions of the Law of Disabled Persons;

Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government regulates the function, mandate, jurisdiction and organizational structure of the Ministry of Finance;

Base Decision Base 170 /2003/QĐ-TTg August 14, 2003, Prime Minister of the Prime Minister of the Government on the "Cultural Incentives Policy";

On the recommendation of the Chief of Tax Policy,

The Minister of Finance issued a degree of income regulation, revenue, filing, management, and usage of library fees applied at the National Library of Vietnam, as follows:

What? 1. The filing object

1. Organization, individual when there is a need to read documents at the National Library of Vietnam to submit a required library fee at this Article 2.

2. No library fee for the following cases:

a) The subjects enjoyed a policy of preferable cultural enjoyment at Article 2 Decision No. 2 170 /2003/QĐ-TTg August 14, 2003, Prime Minister of the Prime Minister of the Government on the "Cultural Incentives Policy". The unlikely case is that the subject is entitled to a policy of preferable cultural enjoyment at Article 2 Decision No. 2. 170 /2003/QĐ-TTg It's just a certificate of the People's Committee, the ward, the town where the object resides;

b) The disability is particularly heavy by regulation at paragraph 1 Article 11 of the digital decree 28 /2012/NĐ-CP April 10, 2012 of the Government rules the details and guidelines for certain provisions of the Law of Persons with Disabilities.

What? 2. Cost of toll

The toll level is specified as follows:

1. For individuals aged 18 or older: 120,000 men/children/year;

2. For the pensioner or elderly by regulation at the Law of the elderly: $50,000 per person/year;

3. For organizations, individuals have a non-regular demand: 5,000 per person/turn.

What? 3. The subjects are reduced fees

A 50% reduction in the library fee applies at the National Library of Vietnam to people with severe disabilities in paragraph 2 Article 11 of the number of resolutions 28 /2012/NĐ-CP April 10, 2012 of the Government rules the details and guidelines for certain provisions of the Law of Persons with Disabilities.

What? 4. Manage and use income fees

The applicable library fee at the National Library of Vietnam is a collection of state budget, which is administered and used as follows:

1. The toll agency is quoted 90% of the proceeds before paying into the state budget, to cover the cost of the fee; the use case is not over until next year to continue to the current rule.

2. The remaining portion of the fee (10%), the toll body filed in the state budget according to the chapter, item, subsection of the current state budget item.

What? 5. The Organization

1. This message has been in effect since 15/01 /2015.

2. Repeal Decision No. 07 /2005/QĐ-BTC 18/01/2005 by the Minister of Finance set the record, the collection, filing, management and use of the applicable library fees at the National Library of Vietnam and Decision No. 1. 90 /2008/QĐ-BTC October 24, 2008 on the amendment, the Numerical Decision. 07 /2005/QĐ-BTC January 18, 2005.

3. Other content related to the collection, filing, management, use, public charging of the non-guided toll at this Notice is made in accordance with the guidance at Digital Information. 63 /2002/TT-BTC 24/7/2002 of the Ministry of Finance directed the implementation of the legal provisions for fees and fees; Digital Information. 45 /2006/TT-BTC April 25, 2006 of the Ministry of Finance amended, the Digital Information plugin 63 /2002/TT-BTC July 24, 2002, and Digital News 156 /2013/TT-BTC 06/11/2013 by the Ministry of Finance directed to enforce certain provisions of the Tax Management Law; The Amendment Law, which complements certain provisions of the Tax Management Law and the Digital Protocol 83 /2013/NĐ-CP July 22, 2013 of the Government, Digital News 153 /2012/TT-BTC September 17, 2012 of the Ministry of Finance directed the printing, release, management and use of the types of certificates from the expense collection, the cost of the state budget and the revised, supplemated (if available).

4. In the course of execution, if there is an entanging, recommend the agencies, organizations, individuals that reflect on time about the Ministry of Finance to study, guide ./.

KT. MINISTER.
Chief.

(signed)

The dancer.