Circular 174/2013/tt-Btc: Income Rules, Currency, Payment, And Management Using Fee Vietnam Fine Arts Museum

Original Language Title: Thông tư 174/2013/TT-BTC: Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí tham quan Bảo tàng Mỹ thuật Việt Nam

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FINANCE MINISTRY
Number: 174 /2013/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, November 27, 2013

IT ' S SMART

Income regulation, record mode, file, management and use

charge of the Vietnam Museum of Fine Arts

________________

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 The Government regulates the implementation of the ordinance of fees and fees; Protocol No. 24 /2006/NĐ-CP 06/3/2006 amended, adding some of the provisions of the Digital Protocol 57 /2002/NĐ-CP June 3, 2002;

Base of Protocol 98 /2010/ND-CP September 21, 2010 of the Government Regulation details the implementation of several provisions of the Law of Cultural Heritage and Amendment Law, which adds some of the provisions of the Cultural Heritage Law;

Base of Protocol 06 /2011/NĐ-CP 14/01/2011 of the Government Regulation and guidelines enforce certain provisions of the Law of the elderly;

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 118 /2008/NĐ-CP November 27, 2008 of the Government Regulation, mandate, authority, 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 the use of the Vietnam Museum of Fine Arts, as follows:

What? 1. The filing object

1. The organization, personally involved in the Vietnam Museum of Fine Arts, is required to submit a fee in accordance with the regulation at Article 2 of this Privacy.

2. No charge for the following cases:

a) children under age 6;

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 adults: 30,000 hands per person/turn.

2. For students, students, students in universities, colleges, colleges, vocational schools: 15,000 people/people/turn.

3. For children, students in the educational institutions are: 10,000 per person/turn.

Students, students, students, students, students, students, and students from the national education system in Vietnam.

Children at the age of 3 are from 6 to under 16. It is difficult to determine whether people under the age of 16 must show birth certificates, passports, people's proof or any other paper that proves to be under the age of 16.

What? 3. The subjects are reduced fees

A 50% reduction in the service of the Vietnam Museum of Fine Arts to the following cases:

1. 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 We need confirmation papers from the People's Committee, the ward, the town where the object resides.

2. The elderly by regulation at the digital decree 06 /2011/NĐ-CP On January 14, 2011, the Government defined details and guidelines for certain provisions of the Law of the Elderly.

3. People with severe disabilities prescribed by paragraph 2 Article 11 of the number of terms 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.

Participants in many cases reduce the regulation fee at 1, 2, 3 of which are reduced to 50% of the admission fee of the Vietnam Museum of Fine Arts.

What? 4. Manage and use income fees

1. Vietnam ' s National Museum of Fine Arts is a collection of state budgets. The toll unit was quoted 90% of the proceeds before paying into the state budget, to cover the cost of the fee and submit 10% of the proceeds to the state budget according to the chapter, the item of the current state budget item.

2. Other content related to the collection, filing, management, use, public expuning of the unregulated toll at this Notice is made in accordance with the instructions at the Digital Information. 63 /2002/TT-BTC 24/7/2002 of the Ministry of Finance guided the implementation of the law regulations on fees and fees, Digital Information. 45 /2006/TT-BTC April 25, 2006, revised, Supplements Digital 63 /2002/TT-BTC July 24, 2002, Digital News 28 /2011/TT-BTC on 28 February 2011 by the Ministry of Finance directed to enforce certain provisions of the Tax Management Law, the guiding implementation of the Digital Protocol 85 /2007/NĐ-CP 25 May 2007 and Decree No. 106 /2010/NĐ-CP October 28, 2010 of the Government, 153 /2012/TT-BTC September 17, 2012 of the Ministry of Finance directed the printing, release and management and use of the types of certificates from the expense collection, the cost of the state budget and the revised, supplemated (if available).

What? 5. The Organization

1. This message has been in effect since 15 January 2014. Number Decision Repeal 101 /2004/QĐ-BTC December 24, 2004 of the Minister of Finance set the record, the revenue, filing, management, and usage of the attendance fee at the Vietnam Museum of Fine Arts.

2. 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.