Circular No. 162/2016/TT-BTC dated October 25, 2016 of the Ministry of Finance on providing for fees for using services at the National Library of Vietnam, and the collection, transfer and management thereof

THE MINISTRY OF FINANCE

Circular No. 162/2016/TT-BTC dated October 25, 2016 of the Ministry of Finance on providing for fees for using services at the National Library of Vietnam, and the collection, transfer and management thereof

Pursuant to the Law on fees and charges dated November 25, 2015;

Pursuant to the Law on state budget dated June 25, 2015;

Pursuant to the Government s Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on fees and charges;

Pursuant to the Government s Decree No. 28/2012/ND-CP dated April 10, 2012 detailing and guiding the implementation of a number of articles of the Law on the disabled;

Pursuant to the Government s Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, powers and organizational structure of Ministry of Finance;

Pursuant to the Decision No. 170/2003/QD-TTg dated August 14, 2003 by Prime Minister providing for “Incentive policies for cultural enjoyment";

At the request of the Director of the Tax Policy Department,

Minister of Finance promulgates a Circular to provide for fees for using services at the National Library of Vietnam, and the collection, transfer and management thereof.

Article 1. Scope of adjustment and subject of application

1. Scope of adjustment

This Circular provides for fees for using services at the National Library of Vietnam (directly under the Ministry of Culture, Sports and Tourism), and the collection, transfer and management thereof.

2. Subject of application

This Circular applies to organizations and individuals that have demand for reading documents at the National Library of Vietnam, the collector of fees for using services at the National Library of Vietnam and other entities involved in the collection of fees for using services at the National Library of Vietnam.

Article 2. Payers

Any entities that have demand for reading documents at the National Library of Vietnam must pay library fees as regulated in Article 4 of this Circular.

Article 3. Collector

The National Library of Vietnam (directly under the Ministry of Culture, Sports and Tourism) shall be responsible for collecting library fees.

Article 4. Fee

Library fees are provided for as follows:

1. For persons aged 18 or above: VND 120,000/ library card/ year;

2. For retired officials or the elderly as defined in the Law on the elderly: VND 50,000/ library card/ year;

3. For entities having casual demand: VND 5,000/ person/ entry.

Article 5. Entities eligible for fee exemption or reduction

1. The following entities are eligible for exemption from library fees:

a) Beneficiaries ofincentive policies for cultural enjoyment as regulated in Article 2 of Decision No. 170/2003/QD-TTg dated August 14, 2003 by Prime Minister providing for “Incentive policies for cultural enjoyment". If it is difficult to determine whether a person is eligible for incentive policies on cultural enjoyment as regulated in Article 2 of Decision No. 170/2003/QD-TTg or not, that person is only required to present a written certification granted by the People’s Committee of Commune/Ward/District-level Town where he/she resides;

b) Persons with very severe disabilities as regulated in Clause 1 Article 11 of the Government s Decree No. 28/2012/ND-CP dated April 10, 2012 detailing and guiding the implementation of a number of articles of the Law on the disabled.

2. Fees for using services at the National Library of Vietnam paid by persons with severe disabilities as regulated in Clause 2 Article 11 of the Government s Decree No. 28/2012/ND-CP dated April 10, 2012 detailing and guiding the implementation of a number of articles of the Law on the disabled shall be reduced by 50%.

Article 6. Declaration, collection and transfer of fees

1. The collector must transfer the collected fees in the previous month to the account for fees transferred to state budget which is opened at the State Treasury by the 05^thday of every month.

2. The collector must make declaration and transfer of collected fees in accordance with regulations in Clause 3 Article 19 and Clause 2 Article 26 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 by Minister of Finance providing guidance on a number of articles of the Law on tax management; the Law on amendments to the Law on tax management and the Government s Decree No. 83/2013/ND-CP dated July 22, 2013.

Article 7. Management and use of fees

The collector may retain 90% (ninety percent) of total amount of collected fees to cover its expenditures as regulated in Clause 2 Article 5 of the Government s Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on fees and charges, and transfer the remains as 10% of total collected fees to state budget according to corresponding chapter, item and sub-item in the list of state budget entries.

Article 8. Implementation organization

1. This Circular shall take effect as of January 01, 2017 and supersede the Circular No.181/2014/TT-BTCdated November 27, 2014 by Minister of Finance providing for fees for using services of the National Library of Vietnam, and the collection, management and transfer thereof.

2. Other contents related to the collection, management and transfer of fees, fee receipts, and annoucement of fee collection policies, which are not provided for in this Circular, shall be performed in conformity with regulations in the Law on fees and charges; the Government s Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on fees and charges; the Circular No. 156/2013/TT-BTC dated November 06, 2013 by Minister of Finance providing guidance on a number of articles of the Law on tax management; the Law on amendments to the Law on tax management and the Government s Decree No. 83/2013/ND-CP dated July 22, 2013, and the Circular by Minister of Finance providing for the printing, issuance, management and use of receipts of fees and charges as government revenues and other documents on amendments and supplements thereof (if any).

3. Any difficulties arising in the course of implementation of this Circular should be promptly reported to Ministry of Finance for consideration./.

For the Minister

The Deputy Minister

Vu Thi Mai