Thông tư 90/2025/TT-BTC quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí thăm quan Bảo tàng Lịch sử Quân sự Việt Nam do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

ON FEES FOR VISITING VIETNAM MILITARY HISTORY MUSEUM, AND COLLECTION, TRANSFER, MANAGEMENT AND USE 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 Law on Tax Administration dated June 13, 2019;

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

Pursuant to Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government detailing and guiding the implementation of a number of articles of the Law on Fees and Charges; Decree No. 82/2023/ND-CP dated November 28, 2023 of the Government on amendments to some articles of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government;

Pursuant to Decree No. 126/2020/ND-CP dated September 19, 2020 of the Government detailing and guiding the implementation of a number of articles of the Law on Fees and Charges; Decree No. 91/2022/ND-CP dated October 30, 2022 of the Government on amendments to some articles of Decree No. 126/2020/ND-CP dated September 19, 2020 of the Government;

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Pursuant to Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and records; Decree No. 70/2025/ND-CP dated March 20, 2025 of the Government on amendments to some articles of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government;

Pursuant to Decree No. 29/2025/ND-CP dated February 24, 2025 of the Government on the functions, tasks, powers and organizational structures of the Ministry of Finance; Decree No. 166/2025/ND-CP dated June 30, 2025 of the Government on amendments to some articles of Decree No. 29/2025/ND-CP dated February 24, 2025 of the Government;

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

The Minister of Finance promulgates the Circular on fees for visiting Vietnam Military History Museum, and collection, transfer, management and use thereof.

Article 1. Scope and regulated entities

1. Scope

This Circular regulates the fees for visiting Vietnam Military History Museum, and collection, transfer, management and use thereof.

2. Regulated entities

This Circular applies to fee payers, collector of fees for visiting the Vietnam Military History Museum, and other entities related to collection, transfer, management and use of fees for visiting the Vietnam Military History Museum.

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1. Organizations and individuals shall pay fees for visiting the Vietnam Military History Museum, except for cases eligible for fee exemption as prescribed in clause 1, Article 4 of this Circular.

2. The Vietnam Military History Museum is the collector.

Article 3. Fee rate

The fee for visiting the Vietnam Military History Museum is 40.000 VND per person per visit.

Article 4. Cases eligible for fee exemption and reduction

1. The following entities are eligible for exemption from fees for visiting the Vietnam Military History Museum:

a) Children as prescribed in laws on children;

b) Elderly persons aged 80 years and above;

c) Persons with severe disabilities as prescribed in laws on persons with disabilities;

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dd) Persons with meritorious services to the revolution in accordance with laws on preferential treatment for persons with meritorious services to the revolution;

e) Veterans as prescribed in laws on veterans;

g) Foreign guests of organizations of the Communist Party of Vietnam, the State, the Government and the National Assembly approved by the Minister of National Defense and the Chief of the General Political Department of the Vietnam People’s Army;

h) Officers of the Vietnam People’s Army, professional servicemen, non-commissioned officers, soldiers, defense workers and defense public employees approved by the Minister of National Defense and the Chief of the General Political Department of the Vietnam People’s Army.

2. The following entities are eligible for 50% reduction of fees for visiting the Vietnam Military History Museum:

a) Persons aged 16 to under 18 years old;

b) Students and learners of higher education institutions, colleges, vocational schools and vocational education centers;

c) Persons aged 60 to under 80 years old;

d) Persons with serious disabilities as prescribed in laws on persons with disabilities;

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In cases where a person is eligible for more than two policies for fee reduction as prescribed in clause 2 of this Article, he/she is only eligible for 50% reduction of fee for visiting the Vietnam Military History Museum.

Fee payers shall present their identification card, citizen identification card, 9-number identification card, confirmation of residence information, notification of personal identification number, citizen’s information in the National population database; student ID card issued by educational institutions within the national education system of Vietnam to determine entities eligible for fee exemption and reduction according to the age, place of residence, student status as prescribed in clauses 1 and 2 of this Article.

Article 5. Declaration, transfer and collection of fees

1. Regarding fee payers

Fee payers shall pay the fees according to the rates prescribed in Article 3 of this Circular to collectors via the methods prescribed in Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance on methods, deadlines for collection, transfer and declaration of fees and charges within the jurisdiction of the Ministry of Finance.

2. Regarding fee collectors

a) Before 05 of every month, the fee collectors shall transfer the collected fees of the previous month into the account for transfer of budget opened at the State Treasury.

b) The collectors shall declare, collect and transfer fees and charges as prescribed in Circular No. 74/2022/TT-BTC.

Article 6. Management and use of fees and charges

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Article 7. Implementation clause

1. This Circular comes into force from September 18, 2025.

2. Other contents relevant to fee collection, transfer, management, use, receipts, disclosure of collection regulations that are not mentioned in this Circular shall comply laws on fees, charges, tax administration and administrative procedures regarding state treasury.

3. In cases where legislative documents prescribed in this Circular are amended, supplemented, or replaced, the newer documents shall prevail.

4. Organizations and individuals shall report any issues arise during the implementation to the Ministry of Finance for research and further guidelines./.

PP. MINISTER
DEPUTY MINISTER




Cao Anh Tuan