Number: 126 /2012/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Hanoi, August 7, 2012
IT ' S SMART
Income regulation, recording mode, file and management use of the attendance fee
in the National Parks: White Code, CAT, Ba Because, Tam Islands, Yokdon and Sand
The French base is ordered and the number of charges. 38 /2001/PL-UBTVQH10 August 28, 2001. 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.
Senior Law Base No. 16 /2009-L-CTN on 23 November 2009; Decree No. 06 /2011/NĐ-CP 14/01/2011 of the Government Regulation and guidelines enforce certain provisions of the High Law of the Age;
Base of Protocol 118 /2008/NĐ-CP November 27, 2008 of the Government Regulation, mandate, authority, and organizational structure of the Ministry of Finance;
On the recommendation of the Director of Tax Policy;
The Minister of Finance issued a degree of income regulation, revenue, filing, and management of the use of the participating fees in the National Parks: White Code, CAT, Ba Because, Tam Islands, Yokdon and Sand Elves as follows:
Organizations, individuals, when they are involved in the National Parks: White Code, CAT, Ba Because, Tam Islands, Yokdon and Gian must pay for the provisions of the regulations at this level (the uniform applies to the Vietnamese and foreigners).
No visitors to the visitors are children under the age of six or children with a height of less than 1.2m.
1. The level of toll attendance of National Parks: White Code, Cuckus, Ba Because, Tam Islands, Yokdon and the Elves as follows:
a) For adults of $40,000 per person/turn.
b) For students, students and children are 20,000 per person/turn.
2. The disability is particularly heavy by regulation at paragraph 1 Article 3 and point a 3 Article 4 Decree No. 28 /2012/NĐ-CP April 10, 2012 of the Government Regulation and guidelines for certain provisions of the Law of Disabled Persons are exempt from the stipulation of the provisions of this Article 1 Article.
3. The severely disabled person rules at paragraph 2 Article 3 and point b 3 Article 4 Decree number 28 /2012/NĐ-CP On April 10, 2012, the Government defined details and guidelines for certain provisions of the Law of Disabled Persons, which applied to a 50% interest rate at the expense of one Article.
4. The elderly under the regulation of Article 2 of the elderly are citizens of Vietnam from the age of 60 or older to apply for a 50% attendance rate at the point of one Article.
The proceeds of the national parks in accordance with the provisions of this account are a collection of state budgets, which are administered as follows:
1. The governing body of National Parks: White Code, Cuckus, Ba Because, Tam Islands, Yokdon and Kelbei were tasked by the Ministry of Agriculture and Rural Development tasked with organizing the collection of up to 80% (eighty percent) of the proceeds to cover the cost. for the management and the collection of attractions according to the regulatory regime.
2. The governing body of National Parks: White Code, Cuckus, Ba Because, Tam Islands, Yokdon and Khai have the responsibility to prescribe, submit and decide 20% (twenty percent) the amount of fees obtained into the state budget by the regulation of the current state budget entry. Go.
1. This message has been in effect since 1 October 2012. Number Decision Repeal 03 /2008/QĐ-BTC January 15, 2008 of the Minister of Finance for the regulation of revenue, revenue, filing, management, and usage of the service fee in the White National Parks and Cush National Park.
2. 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 July 24, 2002, and Digital News 45 /2006/TT-BTC April 25, 2006, revised, Supplements Digital 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. 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 by the Government of the Government, the government rules out certain provisions of the Tax Management Act.
3. Organization, individuals belonging to the filing object and related agencies responsible for this practice. During the implementation process, if there is an entangrium, the offer of organizations, the individual reflects in time to the Ministry of Finance for consideration, direction.