Circular 90/2025/TT-BTC rates, collection, payment, management and use of Vietnam Military History Museum entrance fees

CIRCULAR

 Stipulating the rates, collection, payment, management and use of the Vietnam Military History Museum entrance fees

Pursuant to the Law on Charges and Fees dated November 25, 2015;

Pursuant to the Law on the State Budget dated June 25, 2015;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Law on Cultural Heritage dated November 23, 2024;

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 Charges and Fees, and the Government’s Decree No. 82/2023/ND-CP dated November 28, 2023, amending and supplementing a number of articles of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016;

Pursuant to the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration, and the Government’s Decree No. 91/2022/ND-CP dated October 30, 2022, amending and supplementing a number of articles of the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020;

Pursuant to the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020, providing administrative procedures in the field of State Treasury;

Pursuant to the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents, and the Government’s Decree No. 70/2025/ND-CP dated March 20, 2025, amending and supplementing a number of articles of the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020;

Pursuant to the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025, defining the functions, tasks, powers and organizational structure of the Ministry of Finance, and the Government’s Decree No. 166/2025/ND-CP dated June 30, 2025, amending and supplementing a number of articles of the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025;

At the request of the Director General of the Department for Management and Supervision of Tax, Fees and Charges Policies;

The Minister of Finance promulgates a Circular stipulating the rates, collection, payment, management and use of the Vietnam Military History Museum entrance fees.

             Article 1. Scope of regulation and subjects of application

1. Scope of regulation

This Circular stipulates the collection rates, and the regime for collection, payment, management and use of the Vietnam Military History Museum entrance fees.

2. Subjects of application

This Circular applies to fee payers, organizations collecting the Vietnam Military History Museum entrance fees and other organizations and individuals related to the collection, payment, management and use of the Vietnam Military History Museum entrance fees.

            Article 2. Fee payers and fee collecting organizations

1. Organizations and individuals visiting the Vietnam Military History Museum must pay entrance fees to the Museum, except for the cases prescribed in Clause 1 Article 4 of this Circular.

2. Vietnam Military History Museum is the collecting entity.

            Article 3. Fee rates 

The entrance fee to the Vietnam Military History Museum is 40,000 VND/person/visit.

             Article 4. Cases of fee exemption and reduction

1. To exempt the Vietnam Military History Museum entrance fees for the following cases:

a) Children as prescribed by the law on children;

b) Elderly people aged 80 years or older;

c) Persons with extremely severe disabilities as prescribed by the law on persons with disabilities;

d) Persons entitled to cultural enjoyment incentive policies as prescribed by law, including: disabled people, lonely elderly people; subjects cared for at social protection establishments; students of ethnic minority boarding schools;

dd) Persons with meritorious services to the revolution as prescribed by the Law on Incentives for People with Meritorious Services to the Revolution;

e) Veterans as prescribed by the law on veterans;

g) Foreign guests of the Party, State, Government, and National Assembly agencies as approved by the Minister of National Defence or the Director of the General Political Department of the Vietnam People's Army;

h) Officers of the Vietnam People's Army, professional military personnel, non-commissioned officers, soldiers, defense workers and employees as approved by the Minister of National Defence or the Director of the General Political Department of the Vietnam People's Army.

2. To reduce the entrance fee to the Vietnam Military History Museum by 50% for the following cases:

a) Persons from 16 to under 18 years old;

b) Students of universities, colleges, intermediate schools, and vocational education centers;

c) Elderly people aged 60 to under 80 years old;

d) Persons with severe disabilities as prescribed by the law on persons with disabilities;

dd) Persons residing in extremely difficult communes, ethnic minorities in border communes or safety zone communes as prescribed by the laws.

In the event that a subject is eligible for two or more fee reduction policies specified in Clause 2 of this Article, he/she shall be entitled to only a single reduction equal to 50% of the Vietnam Military History Museum entrance fee.

Fee payers shall present their Identity Cards, Citizen Identity Cards, People’s Identity Cards, Residency Information Confirmation, Notifications of Personal Identification Numbers, or citizen information in the National Population Database; student cards issued by schools within the national education system in Vietnam to determine eligibility for fee exemption or reduction based on age, place of residence, or student status as specified in Clause 1 and Clause 2 of this Article.

Article 5. Declaration, collection, and payment of fees

1. For fee payers

Fee payers shall pay fees to the collecting organization at the rates specified in Article 3 of this Circular in the forms prescribed in the Minister of Finance’s Circular No. 74/2022/TT-BTC dated December 22, 2022, providing for forms and time limits for the collection, payment, and declaration of charges and fees falling under the Ministry of Finance’s competence.

2. For the collecting organization

a) The collecting organization shall deposit the amount of fees collected in the previous month into the account of fee amounts pending remittance into the state budget opened at the State Treasury by the 5^th day of each month.

b) The collecting organization shall make declaration, collection, payment, and settlement of fees as prescribed in Circular No. 74/2022/TT-BTC.

Article 6. Management and use of fees

The collecting organization may retain 90% of the collected fee amount to cover operating expenses and the provision of services and fee collection as prescribed in Clause 4, Article 1 of the Government’s Decree No. 82/2023/ND-CP dated November 28, 2023, amending and supplementing several articles 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 Charges and Fees; and shall remit 10% of the collected fee amount into the state budget according to the corresponding chapters, items, and sub-items of the current State Budget Index.

Article 7. Implementation provisions

1. This Circular takes effect from September 18, 2025.

2. Other contents related to the collection, payment, management, use, collection receipts, and public disclosure of fee collection regimes not specified in this Circular shall be implemented in accordance with the law on fees, charges, tax administration, and administrative procedures within the scope of the State Treasury.

3. In the event that the relevant documents cited in this Circular are amended, supplemented, or replaced, the amending, supplementing, or replacing documents shall prevail.

4. Any difficulties arising in the course of implementation should be promptly reported to the Ministry of Finance for further study and guidance./.