Guidelines for Declaration, Collection, and Payment of Visitation Fees at the Vietnam Museum of Ethnology

The details of this content are stipulated in Circular 160/2016/TT-BTC which prescribes the levels, collection policies, remittance, management, and use of the fees for visiting the Vietnam Museum of Ethnology.

To be specific:, the declaration, collection, and submission of the entrance fees for the Vietnam Museum of Ethnology are guided for implementation as follows in Circular 160/2016/TT-BTC:

- No later than the 5th of each month, the fee-collecting organization must transfer the collected fees of the previous month into the pending budget account opened at the State Treasury.- The fee-collecting organization must declare and submit the collected fees in accordance with the guidance in Clause 3, Article 19 and Clause 2, Article 26 of Circular 156/2013/TT-BTC, which guides the implementation of several articles of the Tax Administration Law; the Law amending and supplementing several articles of the Tax Administration Law and Decree 83/2013/ND-CP.

According to Circular 160 as well, the Vietnam Museum of Ethnology (under the Vietnam Academy of Social Sciences) is the fee-collecting organization.

See the fee rates in Circular 160/2016/TT-BTC, which is effective from January 1, 2017.

- Thanh Lam -

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