CONSOLIDATED DOCUMENT NO. 02/VBHN-BTC REGULATING THE LEVEL OF COLLECTION, COLLECTION SYSTEM, PAYMENT AND MANAGEMENT OF FEES FOR CERTIFICATE ISSUANCE FOR INTERNATIONAL AND DOMESTIC TOUR OPERATING SERVICES LICENSES; FEES FOR CERTIFICATE ISSUANCE FOR TOUR GUIDES; FEES FOR CERTIFICATE ISSUANCE FOR ESTABLISHING REPRESENTATIVE OFFICES IN VIETNAM BY FOREIGN TOUR OPERATING COMPANIES

CIRCULAR ^[1]

Specifies the level of collection, collection system, payment and management of fees for the examination and issuance of international travel agency business licenses, domestic travel agency business licenses; fees for examining and issuing tour guide cards; registration fees for establishing representative offices in Vietnam of foreign travel service businesses. of|||

Circular No. 33/2018/TT-BTC dated March 30, 2018, issued by the Minister of Finance, specifies the level of collection, collection system, payment and management of fees for examining and issuing international travel agency business licenses, domestic travel agency business licenses; fees for examining and issuing tour guide cards; registration fees for establishing representative offices in Vietnam of foreign travel service businesses, effective from May 14, 2018, amended and supplemented by:

- Circular No. 74/2022/TT-BTC dated December 22, 2022, issued by the Minister of Finance, regarding the form, time limit for collecting, paying, and declaring various fees and registration fees within the authority of the Ministry of Finance, effective from December 22, 2022.

- Circular No. 06/2025/TT-BTC dated January 24, 2025, issued by the Minister of Finance, amending and supplementing certain articles of Circulars of the Minister of Finance on fees and registration fees, effective from March 10, 2025.

Pursuant to the Law on Fees and Registration Fees 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/NĐ-CP dated August 23, 2016, issued by the Government, detailing and guiding the implementation of certain Articles of the Law on Fees and Registration Fees;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

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

The Minister of Finance issues this Circular to specify the level of collection, collection system, payment and management of fees for examining and issuing international travel agency business licenses, domestic travel agency business licenses; fees for examining and issuing tour guide cards; registration fees for establishing representative offices in Vietnam of foreign travel service businesses.^[2].

Article 1. Scope of Regulation and Applicability

Article 1. This Circular specifies the level of collection, collection system, payment and management of fees for examining and issuing international travel agency business licenses, domestic travel agency business licenses; fees for examining and issuing tour guide cards; registration fees for establishing representative offices in Vietnam of foreign travel service businesses.

2. This Circular applies to:

a) Organizations and individuals submitting applications to the competent state management agencies for tourism to issue international travel agency business licenses; issue domestic travel agency business licenses, issue tour guide cards, and issue representative office establishment licenses in Vietnam of foreign travel service businesses.

b) Agencies with the authority to implement state management over tourism as prescribed in the Tourism Law;

c) Other organizations and individuals related to the collection, payment, management, and use of fees for examining and issuing international travel agency business licenses, domestic travel agency business licenses; fees for examining and issuing tour guide cards, and registration fees for establishing representative offices in Vietnam of foreign travel service businesses.

Article 2. Fee and Charge Payers

1. Organizations and individuals must pay the fee as prescribed in this Circular when submitting applications to the competent state management agencies for tourism to issue international travel agency business licenses, domestic travel agency business licenses, and tour guide cards.

2. Foreign travel service businesses must pay the registration fee as prescribed in this Circular when obtaining a representative office establishment license in Vietnam.

Article 3. Organizations collecting fees and charges^[3]

The competent state agency authorized to examine and issue international travel agency business licenses, domestic travel agency business licenses, tour guide cards, and representative office establishment licenses in Vietnam of foreign travel service businesses according to the law is the organization collecting fees and registration fees as prescribed in this Circular.

Article 4. Rates of Fees and Charges

The levels of fees and registration fees are specified as follows:

1. Fees for examining and issuing international travel agency business licenses, domestic travel agency business licenses:

a) New issuance: 3,000,000 VND per license;

b) Renewal: 2,000,000 VND per license;

c) Reissue: 1,500,000 VND per license.

2. Fees for examining and issuing tour guide cards (including new issuance, renewal, reissue):

a) For international and domestic tour guides: 650,000 VND per card;

b) For tour guides at points: 200,000 VND per card.

3. Registration fees for establishing representative offices in Vietnam of foreign travel service businesses:

a) New issuance: 3,000,000 VND per license.

b) Reissue, Amendment, Extension: 1,500,000 VND per license

Article 5. Declaration, payment, and management of fees and charges by collecting organizations

1. By the fifth day of each month, the fee collection organization must transfer the amount of fees collected in the previous month to the Treasury account opened at the State Treasury.

2^[4]. (Repealed)

3. The fee and charge collection organizations shall remit the entire amount of fees and charges collected into the state budget according to the corresponding Chapters, Sections, and Subsections of the State Budget Classification. The cost for reviewing and collecting fees and charges shall be covered from the state budget allocated in the organizational budget according to the state budget expenditure standards and norms as prescribed.

4. For the year 2018, in cases where the fee collection organization is a state agency subject to cost allocation from fee revenue pursuant to Clause 1, Article 4 of Decree No. 120/2016/NĐ-CP dated August 23, 2016, issued by the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges, which has been assigned the state budget revenue and expenditure plan for 2018 including the relevant fee items regulated by this Circular, shall manage and use the fees as follows:

a) For the fee for reviewing the issuance of international travel agency business licenses and domestic travel agency business licenses:

The fee collection organization may retain 90% of the total amount of review fees collected to cover the costs of review activities, fee collection, and pay 10% into the state budget. The retained funds shall be managed and used in accordance with Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016, issued by the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; including other expenses related to performing tasks, services, and fee collection, such as: Costs for establishing management software, setting up network systems, renting servers, and maintaining networks to support the issuance of travel agency business licenses; Training in travel agency business operations.

b) For the fee for reviewing the issuance of tour guide cards: The fee collection organization may retain the collected fees to cover the costs of review activities, fee collection, as follows: The Department of Culture, Sports and Tourism or the Tourism Department may retain 60% of the total amount of fees collected; transfer 30% of the total amount of fees collected to the Tourism Administration and pay 10% of the collected fees into the state budget according to the corresponding Chapters, Sections, and Subsections of the State Budget Classification.

The Tourism Administration and the Department of Culture, Sports and Tourism or the Tourism Department shall manage and use the collected fees in accordance with Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016, issued by the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges. Including other expenses related to performing tasks, services, and fee collection, such as: Costs for establishing management software, setting up network systems, renting servers, and maintaining networks to support the issuance of tour guide cards; Training and inspecting tour guide operations; Costs for organizing regular training courses to issue and renew tour guide cards.

Article 6. Implementation Organization^[5]

1. This Circular takes effect from May 14, 2018, and replaces Circular No. 177/2016/TT-BTC dated November 1, 2016, issued by the Minister of Finance, detailing the levels of collection, collection procedures, management, and use of fees for review and issuance of international travel agency business licenses; fees for review of tour guide card issuance; service charges for issuing tour guide certificates; service charges for issuing permits to establish branches and representative offices of foreign tourism enterprises in Vietnam.

2. Other contents related to collection, payment, management, use, receipt vouchers, publicizing the collection system of fees and charges not mentioned in this Circular shall be implemented in accordance with the Law on Fees and Charges; Decree No. 120/2016/NĐ-CP dated August 23, 2016, issued by the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Management; the Law amending and supplementing certain provisions of the Law on Tax Management and Decree No. 83/2013/NĐ-CP dated July 22, 2013, issued by the Government; Circular No. 303/2016/TT-BTC dated November 15, 2016, issued by the Minister of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and charges under the state budget and any amended or replaced documents (if any).

3. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance.

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^[1] This consolidated document is derived from three Circulars as follows:

- Circular No. 33/2018/TT-BTC dated March 30, 2018, issued by the Minister of Finance, detailing the levels of collection, collection procedures, and management of fees for reviewing the issuance of international travel agency business licenses, domestic travel agency business licenses; fees for reviewing the issuance of tour guide cards; service charges for issuing permits to establish representative offices in Vietnam of travel businesses, effective from May 14, 2018.

- Circular No. 74/2022/TT-BTC dated December 22, 2022, issued by the Minister of Finance, regarding the form, time limit for collecting, paying, and declaring various fees and registration fees within the authority of the Ministry of Finance, effective from December 22, 2022.

- Circular No. 06/2025/TT-BTC dated January 24, 2025, issued by the Minister of Finance, amending and supplementing certain articles of Circulars of the Minister of Finance on fees and registration fees, effective from March 10, 2025.

This consolidated document does not replace the above three Circulars.

^[2] - Circular No. 74/2022/TT-BTC dated December 22, 2025, based on the following grounds:

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

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

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

Based on Decree No. 120/2016/NĐ-CP dated August 23, 2016, issued by the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges;

amending and supplementing certain forms of

Based on Decree No. 61/2018/NĐ-CP dated April 23, 2018, issued by the Government on implementing the single window mechanism and the single window interconnection mechanism in administrative procedures and Decree No. 107/2021/NĐ-CP dated December 6, 2021, issued by the Government amending and supplementing certain provisions of Decree No. 61/2018/NĐ-CP;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Based on Decision No. 31/2021/QĐ-TTg dated October 11, 2021, issued by the Prime Minister promulgating the Regulations on Management, Operation, and Exploitation of the National Public Service Portal;

Implementing Resolution No. 63/NQ-CP dated May 3, 2022, issued by the Government on the regular meeting of the Government in April 2022;

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

The Minister of Finance issues this Circular stipulating the form, time limit, declaration, and payment of fees and charges within the authority of the Ministry of Finance.

- Circular No. 06/2025/TT-BTC dated January 24, 2025, is based on the following grounds:

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

Pursuant to Decree No. 120/2016/NĐ-CP dated August 23, 2016, issued by the Government, detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; and Decree No. 82/2023/NĐ-CP dated November 28, 2023, issued by the Government, amending and supplementing certain provisions of Decree No. 120/2016/NĐ-CP dated August 23, 2016, detailing and guiding the implementation of certain provisions of the Law on Fees and Charges;

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Based on the proposal of the Director of the Department of Management and Supervision of Tax, Fee, and Charge Policies;

The Minister of Finance issues this Circular amending and supplementing certain articles of Circulars issued by the Minister of Finance on fees and charges.

^[3] This provision is amended and supplemented according to Clause 1, Article 1 of Circular No. 06/2025/TT-BTC dated January 24, 2025, and shall take effect from March 10, 2025.

^[4] This clause is repealed by Item 92 of the Appendix attached to Circular No. 74/2022/TT-BTC dated December 22, 2022, and shall take effect from December 22, 2022.

^[5] - Article 4 of Circular No. 72/2022/TT-BTC dated December 22, 2022, is stipulated as follows:

Article 4. Organization of Implementation

1. This Circular takes effect from December 22, 2022.

2. Repeal certain articles, clauses, and points of circulars on fee and charge collection issued by the Minister of Finance as listed in the Appendix attached to this Circular.

3. In cases where laws and regulations referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replaced documents.

4. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report them to the Ministry of Finance for further study and supplementary guidance.

- Article 2 of Circular No. 06/2025/TT-BTC dated January 24, 2025, is stipulated as follows:

Article 2. Implementation clause

1. This Circular shall take effect from March 10, 2025.

2. In cases where laws and regulations mentioned in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.

3. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report them to the Ministry of Finance for further study and supplementary guidance.