Joint Circular No. 101/2014/TTLT-BTC-BVHTTDL guiding the management and use of funds for implementing the National Action Plan on Tourism for the period 2013-2020

JOINT CIRCULAR

||| Guidelines for managing and utilizing funds to implement

||| the National Action Program on Tourism for the period 2013-2020

________________

Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003, promulgated by the Government detailing and guiding the implementation of the Law on State Budget;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 76/2013/NĐ-CP dated July 16, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Culture, Sports and Tourism;

||| Pursuant to Decision No. 321/QĐ-TTg dated February 18, 2013, of the Prime Minister approving the National Action Program on Tourism for the period 2013-2020.

||| The Minister of Finance and the Minister of Culture, Sports and Tourism jointly issue this Circular guiding the management and utilization of funds to implement the National Action Program on Tourism for the period 2013-2020.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

||| This Circular guides the preparation of budgets, management, utilization, and settlement of accounts for funds guaranteed by the state budget, funds raised from tourism enterprises, and other sources of funding outside the state budget to implement the National Action Program on Tourism for the period 2013-2020 (hereinafter referred to as the Program), which has been approved by Decision No. 321/QĐ-TTg dated February 18, 2013, of the Prime Minister (hereinafter referred to as Decision No. 321/QĐ-TTg).

第二条 组织和实施奖励工作的支出水平，如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定

||| a) Ministry of Culture, Sports and Tourism;

||| b) Provinces and centrally governed cities;

||| c) Tourism enterprises and units related to the management and utilization of funds to implement the Program.

1. Central budget allocated in the annual state budget expenditure plan of ministries and central agencies to implement the assigned tasks of the Program; targeted supplementary funding for localities to carry out Program tasks.

||| 1. Funds for implementing the Program at each level shall be guaranteed by the corresponding budget and incorporated into the annual budget estimates of the agencies and units assigned the tasks.

||| 2. Sources of funds for implementing the Program include:

||| a) Central budget: Allocated through the Ministry of Culture, Sports and Tourism to carry out program activities directly related to the Ministry's state management responsibilities; funds from the central budget allocated under the Program shall not be used to support program activities within the purview of localities and enterprises;

||| b) Local budget: Ensuring the implementation of activities by localities;

||| c) Contributions from tourism enterprises: Implementing activities directly related to enterprises;

||| d) In addition to the central budget, local budget, and resources of enterprises, during the implementation of the Program, the Ministry of Culture, Sports and Tourism and localities shall implement measures to maximize the mobilization of other legitimate resources (sponsorship, assistance from organizations and individuals) to support the effective deployment of state budget resources for tasks assigned by the State.

||| 3. The Ministry of Culture, Sports and Tourism is the leading agency coordinating the implementation of the Program, annually and at the end of the phase, it is responsible for summarizing and evaluating the implementation of the Program's objectives, contents, and the effectiveness of fund usage, reporting to the Prime Minister and relevant state management agencies.

Chapter II

SPECIFIC PROVISIONS

Article 4. Contents of Expenditure

||| 1. Contents of expenditures from the central budget:

||| a) Research, organization of surveys, collection of information on the domestic tourist market, international tourist market;

||| b) Evaluation of the current status of tourist areas, tourist spots in each region and nationwide;

||| c) Support for the development of tourism products suitable for target markets based on exploiting strengths in tourism resources and characteristics of the seven regions of Vietnam;

||| d) Research and organization of survey programs, seminars, and expert consultations to select and develop high-quality representative and distinctive tourism products according to themes of National Tourism Years;

||| đ) Research and construction of a national tourism brand recognition system and regional tourism brands;

||| e) Construction of a database serving the promotion of the Vietnamese tourism brand; application of information technology in promoting and advertising the Vietnamese tourism brand;

||| g) Organization of communication and promotion of the Vietnamese tourism brand image; coordination with overseas representative offices to organize programs and events to introduce and promote the Vietnamese tourism destination brand, coordination with overseas representative offices to organize market launch programs, and meetings with overseas Vietnamese communities; implementation of promotional campaigns for the Vietnamese tourism brand through overseas Vietnamese restaurants; welcoming delegations of foreign journalists, travel agencies, and tourism professionals to visit and survey to write articles promoting Vietnamese tourism;

||| h) Production and transportation of exemplary publications and items to promote the Vietnamese tourism brand and representative tourism products; organization of communication and promotion of the Vietnamese tourism brand through international forums and events; expenditure on promoting Vietnamese tourism through domestic mass media and foreign information systems and press;

||| i) Organization of training courses and knowledge enhancement on tourism, foreign languages, computer skills, and vocational training for tourism management staff and related personnel at central and local agencies;

||| k) Coordination with localities and enterprises to organize national and international competitions in tourism professions; organization of outstanding entrepreneur evaluations in the tourism sector, top enterprises in travel, hotels, transportation, tourist areas, rest stops, shopping centers serving tourists;

||| l) Development of national frameworks for tourism service quality management; implementation of activities to improve the tourism environment quality (natural and social); research and development of tourism policies and management documents, and dissemination of laws and regulations on tourism to the tourism workforce; development and guidance on the implementation of specialized standards and norms for tourism quality management; improvement of tourism statistics work and implementation of satellite accounts for tourism in Vietnam;

||| m) Research and application of new technologies in tourism management and development; construction and upgrading of the electronic information network of the Vietnam National Administration of Tourism;

n) Activities such as conferences, seminars, inspections to implement inter-sectoral, inter-regional, and international cooperation activities aimed at finding solutions and creating favorable conditions for the development of Vietnamese tourism;

o) Organizing vocational competitions and specialist contests in the field of tourism; implementing certain tourism demand stimulation programs;

p) Other related activities directly linked to the State management tasks of the Ministry of Culture, Sports and Tourism in accordance with the activities stipulated in Decision No. 321/QĐ-TTg;

2. Contents of expenditure from local budgets:

a) Publishing and transporting promotional materials about local tourism within the country and abroad;

b) Organizing specialized seminars and conferences on local tourism development;

c) Building and developing local tourism brands;

d) Organizing local tourism festivals and events;

đ) Promoting and advertising local tourism through domestic mass media and foreign information systems and press;

e) Welcoming foreign press delegations and tour operators to visit and survey for writing promotional articles about local tourism;

g) Researching diversification and improving the quality of local tourism products;

h) Organizing specialized tourism competitions at the local level;

i) Participating in trade fairs and organizing tourism events abroad;

k) Implementing the Cleanliness-Civility-Etiquette Action Plan in local tourism activities;

l) Establishing local tourism databases;

m) Training and enhancing the capacity of local tourism management and organization staff;

n) Other related activities for local tourism development in accordance with the activities stipulated in Decision No. 321/QĐ-TTg;

3. Contents of expenditure from business enterprise funds:

a) Printing promotional materials about the tourism business activities of enterprises;

b) Advertising and introducing tourism products of enterprises through mass media;

c) Directly participating in domestic and international tourism trade fairs and exhibitions;

d) Building and developing the tourism brand of enterprises;

đ) Survey programs, product development programs, and other related programs;

e) Other activities directly related to the operations of enterprises in accordance with the activities stipulated in Decision No. 321/QĐ-TTg;

Article 4. Certain Expenditure Levels

The implementation of the above program shall be carried out according to the financial expenditure standards and regulations issued by the competent authority, specifically as follows:

1. Conference and travel expenses for officials traveling domestically shall be implemented in accordance with the provisions of Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance, detailing the travel expense system and conference organization expense system for state agencies and public service units;

2. Travel expenses for officials traveling abroad shall be implemented in accordance with the provisions of Circular No. 102/2012/TT-BTC dated June 21, 2012, issued by the Ministry of Finance, detailing the travel expense system for state officials traveling abroad for short-term stays funded by the state budget;

3. Expenses for hosting foreign guests, organizing international conferences and seminars shall be implemented in accordance with the provisions of Circular No. 01/2010/TT-BTC dated January 6, 2010, issued by the Ministry of Finance, detailing the expense system for hosting foreign guests working in Vietnam, organizing international conferences and seminars in Vietnam, and hosting domestic guests;

4. Expenses for organizing training courses and capacity building shall be implemented in accordance with the provisions of Circular No. 139/2010/TT-BTC dated September 21, 2010, issued by the Ministry of Finance, detailing the procedures for preparing budgets, managing, and using state budget funds for training and capacity building for civil servants;

5. Expenses for establishing information systems, tourism databases, and applying information technology shall be implemented in accordance with the provisions of Circular No. 194/2012/TT-BTC dated November 15, 2012, issued by the Ministry of Finance, guiding the levels of expenditure for creating electronic information to maintain the regular operation of agencies and units using state budget funds, and Joint Circular No. 19/2012/TTLT-BTC-BKH&ĐT-BTTTT dated February 15, 2012, issued by the Ministry of Finance, the Ministry of Planning and Investment, and the Ministry of Information and Communications, guiding the management and use of funds for the National Program on the Application of Information Technology in the Operations of State Agencies;

6. Expenses for statistical surveys shall be implemented in accordance with the provisions of Circular No. 58/2011/TT-BTC dated May 11, 2011, issued by the Ministry of Finance, detailing the management, use, and settlement of funds for conducting statistical surveys;

7. Expenses for developing programs and textbooks shall be implemented in accordance with the provisions of Circular No. 123/2009/TT-BTC dated June 17, 2009, issued by the Ministry of Finance, detailing the content and levels of expenditure for developing framework programs and compiling textbooks for university, college, and vocational training courses;

8. Expenses for organizing vocational skill competitions (tour guide, hotel receptionist, ethnic cuisine cooking, and other specialized competitions) shall be implemented in accordance with the provisions of Joint Circular No. 43/2012/TTLT/BTC-BLĐTBXH dated March 14, 2012, issued by the Ministry of Finance and the Ministry of Labor, Invalids and Social Affairs, detailing the content and levels of expenditure for organizing vocational skill competitions at various levels.

9. Special expense items (such as expenses for printing publications, books, paintings, photographs; film production expenses; signboard advertising expenses; reception expenses for foreign film delegations to produce films about Vietnamese tourism, inviting large travel agencies to send tourists and major news agencies to visit Vietnam for surveying and promoting the Vietnamese tourism brand; expenses for publicizing on domestic and international media; expenses for organizing or supporting the organization of domestic and international tourism events; expenses for organizing survey teams with the participation of domestic and foreign tourism enterprises): based on state regulations, standards, unit prices, market prices for similar tasks, or service provider agreements to prepare budgets and manage usage. These expenditure items must be approved by the head of the agency responsible for implementing the Program's contents before implementation.

10. For expenditure items that must be tendered according to the provisions, the Law on Bidding and guiding documents shall apply.

11. For other related expenditure items directly linked to the implementation of the Program, based on actual and lawful expenditure vouchers, approved by the competent authority within the annual budget estimate.

Article 5. Budget Preparation, Management, Usage, and Settlement for Implementing the Program

The preparation of the budget, management, usage, and settlement of funds for implementing the Program shall be carried out in accordance with the State Budget Law and guiding documents. This Circular supplements specific guidance on the preparation of the budget, management, usage, and settlement of funds for implementing the Program as follows:

1. Preparing budgets

a) For central government budget funds:

Based on the approved Program content at Decision No. 321/QĐ-TTg, each year, the Ministry of Culture, Sports and Tourism prepares the budget for implementing activities under the Program, combined with the annual budget expenditure plan of the agency, to submit to the Ministry of Finance for review and to the competent authority for decision-making in accordance with the State Budget Law and guiding documents.

b) For local government budget funds:

Based on the expenditure items and amounts specified in this Circular, and the annual implementation plan of the Program guided by the Ministry of Culture, Sports and Tourism, and the financial capacity of the local budget, localities prioritize allocating budget resources and mobilizing non-budgetary resources to implement the Program. Provincial Departments of Culture, Sports and Tourism under the Central Government prepare the budget for implementing activities under the Program, combined with the annual budget expenditure plan of the agency, to submit to the local Department of Finance for review and to the competent authority for decision-making in accordance with the State Budget Law and guiding documents.

2. Allocating budgets

Based on the allocated budget, the Ministry of Culture, Sports and Tourism, and Provincial Departments of Culture, Sports and Tourism under the Central Government allocate and assign the budget for implementing the Program to subordinate budget-using units, detailed according to the content and objectives of the approved Program. Provincial Departments of Culture, Sports and Tourism under the Central Government send the allocation and assignment decisions for the Program budget at the local level to the Ministry of Culture, Sports and Tourism for monitoring, supervision, and consolidation of the Program's implementation status.

3. Adjustment of Budget Estimates

During the implementation process, if there are changes in work content requiring adjustments to the budget, the Ministry of Culture, Sports and Tourism and the People's Committees of provinces and centrally-administered cities must follow the relevant provisions of the State Budget Law and guiding documents.

4. Settlement

a) At the end of the year, the settlement of the Program budget is summarized in the final report of the Ministry of Culture, Sports and Tourism; the final reports of Provincial Departments of Culture, Sports and Tourism under the Central Government.

b) Each year, the People's Committees of provinces and centrally-administered cities direct Provincial Departments of Culture, Sports and Tourism to consolidate the results of the Program's implementation, propose issues exceeding their authority, and report to the Ministry of Culture, Sports and Tourism for consolidation and reporting to the Prime Minister.

c) In the fourth quarter of 2015, the Ministry of Culture, Sports and Tourism is responsible for summarizing, evaluating, and reporting to the Prime Minister the results of the Program's implementation.

d) By the end of the fourth quarter of 2020, the Ministry of Culture, Sports and Tourism is responsible for consolidating, reporting, and evaluating the use and settlement of the Program budget according to the goals and contents of each project approved by the Prime Minister at Decision No. 321/QĐ-TTg.

đ) The Tourism Administration is the main implementing unit for Program activities, actively coordinating with relevant units to implement certain activities to enhance the effectiveness of the Program; conducting annual summaries, proposing appropriate measures to adjust specific Program activities to achieve the goals.

5. For Program assistance funds (if any), they shall be implemented in accordance with Decree No. 38/2013/NĐ-CP dated April 24, 2013 of the Government on the management and use of official development assistance (ODA) funds and preferential loan sources from donors and related documents.

6. For other income sources (if any), the Ministry of Culture, Sports and Tourism and localities may use them for Program-related tasks and implement expenditures in accordance with the expenditure items and amounts specified in this Circular, annually consolidating and settling together with the annual final report as prescribed.

7. For expenses directly incurred by enterprises to fulfill their responsibilities in the Program, they shall be implemented in accordance with current enterprise management regulations, consistent with the Law on Corporate Income Tax and other relevant laws.

Chapter III

IMPLEMENTATION

Article 6. Effectiveness

This Circular takes effect from September 15, 2014.

During the implementation process, if there are difficulties, units are advised to reflect them to the Ministry of Finance and the Ministry of Culture, Sports and Tourism for research, revision, and supplementation to ensure appropriateness./.