Circular No. 34/2018/TT-BTC by the Ministry of Finance: Regulations on the levels of collection, collection procedures, payment, and management of fees for the certification of tourism accommodation establishments and other tourism service businesses meeting the standards for serving tourists.
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MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No: 34/2018/TT-BTC
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Hanoi, March 30, 2018
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CIRCULAR
REGULATIONS ON THE LEVELS OF COLLECTION, COLLECTION PROCEDURES, PAYMENT, AND MANAGEMENT OF FEES FOR CERTIFICATION OF TOURISM ACCOMMODATION RANKS AND OTHER TOURISM SERVICE ESTABLISHMENTS MEETING STANDARDS FOR SERVING TOURISTS
Pursuant to the Fee and Charge Law 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 detailing and guiding the implementation of some articles of the Fee and Charge Law;
Pursuant to Decree No. 87/2017/ND-CP dated July 26, 2017, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Based on the proposal of the Director of the Tax Policy Department,
The Minister of Finance issues this Circular regulating the levels of collection, collection procedures, payment, and management of fees for the certification of tourism accommodation establishments' ranks and other tourism service establishments meeting the standards for serving tourists.
Article 1. Scope of Regulation and Subjects of Application
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This Circular stipulates the levels of collection, collection procedures, payment, and management of fees for the certification of tourism accommodation ranks and other tourism service establishments meeting the standards for serving tourists.
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This Circular applies to:
a) Organizations and individuals operating tourism accommodation and other tourism services in Vietnam who submit applications for the certification of tourism accommodation ranks or the certification of other tourism service establishments meeting the standards for serving tourists;
b) State management agencies responsible for certifying tourism accommodation ranks and other tourism service establishments according to the Tourism Law;
c) Other organizations and individuals involved in the collection, payment, management, and use of fees for the certification of tourism accommodation ranks and other tourism service establishments meeting the standards for serving tourists.
Article 2. Fee Payers
Organizations and individuals operating tourism accommodation and other tourism services in Vietnam who submit applications for the certification of tourism accommodation ranks or the certification of other tourism service establishments meeting the standards for serving tourists must pay the certification fee as prescribed in this Circular.
Article 3. Fee Collection Organizations
The fee collection organizations stipulated in this Circular are the General Department of Tourism, the Department of Culture, Sports, and Tourism; and the Department of Tourism of provinces and centrally-run cities.
Article 4. Fee Levels
The fee levels are as follows:
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No. |
Fee Name |
Fee Level (VND per application) |
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1 |
Certification of tourism accommodation rank (including new certification and re-certification) |
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a |
1-star, 2-star rank |
1,500,000 |
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b |
3-star rank |
2,000,000 |
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c |
4-star, 5-star rank |
3,500,000 |
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2 |
Certification of other tourism service establishments meeting standards for serving tourists (including new certification and re-certification) |
1,000,000 |
Article 5. Declaration, Payment, and Management of Fees
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No later than the 5th of each month, the fee collection organization must transfer the fee amount collected from the previous month into the fee account awaiting payment to the state budget at the State Treasury.
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The fee collection organization shall declare and pay the fees collected monthly and settle accounts annually according to the instructions in Article 19, Clause 3, and Article 26, Clause 2 of Circular No. 156/2013/TT-BTC dated November 6, 2013, of the Minister of Finance guiding the implementation of some provisions of the Tax Administration Law; the amended Tax Administration Law and Decree No. 83/2013/ND-CP dated July 22, 2013, of the Government.
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The fee collection organization must pay all collected fees into the state budget according to the corresponding chapter, section, and item of the state budget index. The expenses for certification and fee collection are to be covered by the state budget, as provided for in the budget allocation for the fee collection organization.
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For the year 2018, if the fee collection organization is a state agency subject to cost-based funding from fee revenues as prescribed in Article 4, Clause 1 of Decree No. 120/2016/ND-CP dated August 23, 2016, of the Government, which has been assigned the budget estimate for the year 2018, including fees governed by this Circular, it may retain 90% of the total certification fees collected to cover the certification and fee collection costs, with 10% paid into the state budget. The retained fee funds will be managed and used as prescribed in Article 5 of Decree No. 120/2016/ND-CP.
Article 6. Implementation
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This Circular takes effect from May 14, 2018, and replaces Circular No. 178/2016/TT-BTC dated November 1, 2016, of the Minister of Finance, which regulates the levels of collection, collection procedures, payment, management, and use of fees for the certification and ranking of tourism accommodation establishments and fees for the certification and ranking of other tourism service establishments meeting standards for serving tourists.
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Any other matters related to the collection, payment, management, use, and issuance of receipts for fees not addressed in this Circular will follow the regulations of the Fee and Charge Law; Decree No. 120/2016/ND-CP dated August 23, 2016; Circular No. 156/2013/TT-BTC dated November 6, 2013; the amended Tax Administration Law; Decree No. 83/2013/ND-CP; Circular No. 303/2016/TT-BTC dated November 15, 2016, and any amendments or replacements.
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During implementation, if any issues arise, organizations and individuals are encouraged to promptly notify the Ministry of Finance for further guidance.
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Recipients:
- Office of the Central Party and the Party Committees;
- Office of the General Secretary;
- National Assembly Office;
- Office of the President;
- Supreme People's Procuracy;
- Supreme People's Court;
- Ministries, ministerial-level agencies, government agencies;
- Central agencies of mass organizations;
- State Audit Office;
- Official Gazette;
- Government's electronic portal;
- People's Committees, Tax Departments, Finance Departments, State Treasuries of provinces and centrally-run cities;
- Legal Document Inspection Department (Ministry of Justice);
- Units under the Ministry of Finance;
- Ministry of Finance's electronic portal;
- Archive: VT, CST Department (CST 5).
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ON BEHALF OF THE MINISTER
The Deputy Minister
Vu Thi Mai
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See details here.