Thông tư 126/2012/TT-BTC quy định mức thu, chế độ thu, nộp và quản lý sử dụng phí tham quan tại Vườn quốc gia: Bạch Mã, Cúc Phương, Ba Vì, Tam Đảo, Yokdon và Cát Tiên do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

LEVELS, COLLECTION, AND MANAGEMENT OF ENTRANCE FEES FOR BACH MA, CUC PHUONG, BA VI, TAM DAO, YOKDON, AND CAT TIEN NATIONAL PARKS

Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 on August 28, 2011; the Government's Decree No. 57/2002/NĐ-CP on June 03, 2002 and the Government's Decree No. 24/2006/NĐ-CP on March 06, 2006 detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to the Law on The elderly No. 16/2009-L-CTN dated November 23, 2009; the Government's Decree No. 06/2011/NĐ-CP dated January 14, 2011 on guidelines for the Law on The elderly;

Pursuant to the Law on The disabled No. 51/2010/QH12 dated June 17, 2010; the Government's Decree No. 28/2012/NĐ-CP dated April 10, 2012 on guidelines for the Law on The disabled;

Pursuant to the Government's Decree No. 118/2008/NĐ-CP dated November 27, 2008, defining the functions, tasks, powers 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 levels, collection, and management of entrance fees for Bach Ma, Cuc Phuong, Ba Vi, Tam Dao, Yokdon, and Cat Tien national parks

Article 1. Fee payers

Every organization and individual that visits Bach Ma, Cuc Phuong, Ba Vi, Tam Dao, Yokdon, and Cat Tien national parks must pay entrance fees as prescribed in this Circular (the fees applied to both Vietnamese and foreigners).

Visitors being children under the age of six or below 1.2 m tall are exempt from entrance fees.

Article 2. Fee levels

1. Entrance fees for Bach Ma, Cuc Phuong, Ba Vi, Tam Dao, Yokdon, and Cat Tien national parks:

a) Adults: VND 40,000 per person

b) Students or children: VND 20,000 per person

2. People having exceptionally severe disabilities as prescribed in Clause 1 Article 3 and Point a Clause 3 Article 4 of the Government's Decree No. 28/2012/NĐ-CP dated April 10, 2012 on guidelines for the Law on the Disabled are exempt from the entrance fees prescribed in Clause 1 of this Article.

3. The entrance fees applied to people having severe disabilities as prescribed in Clause 2 Article 3 and Point b Clause 3 Article 4 of the Government's Decree No. 28/2012/NĐ-CP dated April 10, 2012 on guidelines for the Law on the Disabled are 50% of those prescribed in Clause 1 of this Article.

4. The entrance fees applied to elderly people, as prescribed in Article 2 of the Law on the Elderly, who are Vietnamese citizens and aged 60 or older are 50% of those prescribed in Point a Clause 1 of this Article.

Article 3. Collection, submission, and management of entrance fees

Entrance fees for the national parks prescribed in this Circular are classified as government revenues and managed as follows:

1. Management boards of Bach Ma, Cuc Phuong, Ba Vi, Tam Dao, Yokdon, and Cat Tien national parks, which are assigned by the Ministry of Agriculture and Rural Development to collect entrance fees, may retain 80% of the collected fees to defray the management costs and fees collection as prescribed.

2. Management boards of Bach Ma, Cuc Phuong, Ba Vi, Tam Dao, Yokdon, and Cat Tien national parks are responsible for declaring, submitting, and recording 20% of the collected fees to government budget as prescribed by applicable regulations.

Article 4. Implementation

1. This Circular takes effect on October 01, 2012. The Decision No. 03/2008/QĐ-BTC dated January 15, 2008 of the Minister of Finance on levels, collection, submission, and management of entrance fees for Bach Ma National Park and Cuc Phuong National Park is annulled.

2. Other issues pertaining on collection submission, management, use, and transparency of fees that are not regulated in this Circular shall apply Circular No. 63/2002/TT-BTC dated July 24, 2002 on guidelines for implementation of regulations of law on fees and charges; Circular No. 45/2006/TT-BTC dated May 25, 2006 on amendments to Circular No. 63/2002/TT-BTC; Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance on guidelines for the Law on Tax administration and the Government's Decree No. 85/2007/NĐ-CP dated May 25, 2007; and the Government's Decree No. 106/2010/NĐ-CP dated October 28, 2010 on guidelines for the Law on Tax administration.

3. The fee payers and relevant authorities are responsible for the implementation of this Circular. Any difficulty that arises during the implementation of this Circular should be reported to the Ministry of Finance for consideration and guidance./.

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