Circular No. 33/2018/TT-BTC issued by the Ministry of Finance on March 30, 2018.

MINISTRY OF FINANCE -------	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ---------------
No. 33/2018/TT-BTC	Hanoi, March 30, 2018

 

CIRCULAR

REGULATING THE FEES, COLLECTION AND PAYMENT PROCEDURES, AND MANAGEMENT OF THE BUSINESS LICENSE FEES FOR INTERNATIONAL TOURISM SERVICES, DOMESTIC TOURISM SERVICES; TOUR GUIDE CARD EXAMINATION FEES; LICENSE FEES FOR ESTABLISHING REPRESENTATIVE OFFICES OF FOREIGN TOURISM SERVICE BUSINESSES IN VIETNAM

Pursuant to the Law on Fees and Charges dated November 25, 2015;
Pursuant to the Tourism Law dated June 19, 2017;
Pursuant to the State Budget Law dated June 25, 2015;
Pursuant to Decree No. 120/2016/ND-CP dated August 23, 2016, of the Government on detailed regulations and guidelines for implementing certain provisions of the Law on Fees and Charges;
Pursuant to Decree No. 87/2017/ND-CP dated July 26, 2017, of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Upon the proposal of the Director of the Tax Policy Department,

The Minister of Finance issues this Circular regulating the fees, collection and payment procedures, and management of the business license examination fees for international tourism services, domestic tourism services, tour guide cards, and the license fees for establishing representative offices of foreign tourism service businesses in Vietnam.

Article 1. Scope of Application

1. This Circular regulates the fees, collection and payment procedures, and management of the business license examination fees for international tourism services, domestic tourism services; tour guide card examination fees; and the license fees for establishing representative offices in Vietnam of foreign tourism service businesses.

2. This Circular applies to:
   a) Organizations and individuals submitting applications for international tourism business licenses; domestic tourism business licenses; tour guide cards; and licenses for establishing representative offices of foreign tourism service businesses in Vietnam.
   b) Competent authorities responsible for tourism management as regulated in the Tourism Law;
   c) Other relevant organizations and individuals related to the collection, payment, management, and use of fees related to the issuance of business licenses for international and domestic tourism services, tour guide cards, and representative office licenses for foreign tourism businesses.

Article 2. Fee and License Fee Payers

1. Organizations and individuals submitting applications for tourism business licenses or tour guide cards must pay the applicable fees according to this Circular.
2. Foreign tourism service businesses, when granted licenses to establish representative offices in Vietnam, must pay the applicable license fees as per this Circular.

Article 3. Fee and License Fee Collecting Organizations

The following organizations are responsible for collecting fees and license fees as outlined in this Circular:

- The Vietnam National Administration of Tourism

- Provincial and municipal departments of culture, sports, and tourism

Article 4. Fee and License Fee Rates

The rates for fees and license fees are as follows:

1. Business License Examination Fees
   a) For new licenses: 3,000,000 VND per license
   b) For license renewal: 2,000,000 VND per license
   c) For license reissuance: 1,500,000 VND per license

2. Tour Guide Card Examination Fees
   a) For international and domestic tour guides: 650,000 VND per card
   b) For local tour guides: 200,000 VND per card

3. License Fees for Establishing Representative Offices of Foreign Tourism Service Businesses
   a) For new licenses: 3,000,000 VND per license
   b) For reissuance, adjustment, or extension: 1,500,000 VND per license

Article 5. Declaration, Payment, and Management of Fees and License Fees by Collecting Organizations

1. By the 5th of each month, collecting organizations must remit the previous month's collected fees to the "fee waiting account" at the State Treasury.
2. Collecting organizations must declare and remit the fees on a monthly basis, with an annual reconciliation, in accordance with the guidelines provided in the relevant sections of Circular No. 156/2013/TT-BTC dated November 6, 2013, and Decree No. 83/2013/ND-CP dated July 22, 2013, of the Government.
3. Collected fees and license fees must be paid into the state budget according to the relevant budgetary codes.

Article 6. Implementation

1. This Circular takes effect from May 14, 2018, and replaces Circular No. 177/2016/TT-BTC dated November 1, 2016.

2. Any matters not addressed in this Circular shall be governed by the provisions of the Law on Fees and Charges, Decree No. 120/2016/ND-CP, and Circular No. 156/2013/TT-BTC.

3. During implementation, any difficulties should be promptly reported to the Ministry of Finance for study and guidance.

 

Recipients: - Central Party Office and Party Committees - Office of the General Secretary - Office of the National Assembly - Office of the President of Vietnam - Supreme People's Procuracy - Supreme People's Court - Ministries, government agencies, and agencies under the Government - Central agencies of mass organizations - State Audit Office - Official Gazette - Government's Electronic Information Portal - Provincial and municipal People's Committees, Tax Departments, Finance Departments, State Treasury offices in provinces and centrally-run cities - Department of Legal Document Inspection (Ministry of Justice) - Units under the Ministry of Finance - Ministry of Finance's Electronic Information Portal - Archive: VT, CST Department (CST 5).

Deputy Minister Vu Thi Mai

See details here.