Circular No. 107/2002/TT-BTC guiding the regime for collecting, submitting, managing, and using fees for issuing international travel agency business licenses and tour guide cards.

CIRCULAR

Guidelines on the collection, payment, management, and use of fees for issuingInternational Travel Agency Business Licenses and Tour Guide Cards

Pursuant to the Ordinance on Fees and Charges dated August 28, 2001, and DecreeNo. 57/2002/NĐ-CP dated March 6, 2002, detailing the implementation of theOrdinance on Fees and Charges;

Pursuant to Decree No. 27/2001/NĐ-CP dated June 5, 2001, on travel agencybusiness and tour guiding;

The Ministry of Finance issues guidelines on the collection, payment, andmanagement and use of fees for issuing travel agency business licenses and tourguide cards as follows:

I. OBJECTS OF COLLECTION AND AMOUNTS OF FEES

1. Organizations and individuals who obtain from state management agencieslicenses for international travel agency business and tour guide cards as providedfor in Clause 1, Article 6 and Article 10 of Decree No. 27/2001/NĐ-CP dated June5, 2001, on travel agency business and tour guiding must pay the fees prescribedin this Circular.

2. The amount of fees for issuing licenses for international travel agencybusiness and tour guide cards shall be as follows:International travel agency business: VND 1,200,000 per license.

Issuing tour guide cards: VND 200,000 per card.

3. Fees for international travel agency business and tour guide cards shall becollected in Vietnamese dong.

1. The General Department of Tourism collects fees for issuing internationaltravel agency business licenses in accordance with Point d, Clause 2, Article 7and provincial Departments of Culture, Sports and Tourism, provincial Departments ofTrade and Tourism, or provincial Departments of Tourism and Trade collect tourguide cards in accordance with Clause 3, Article 15 of Decree No. 27/2001/NĐ-CPdated June 5, 2001, on travel agency business and tour guiding.

The agencies collecting fees for issuing international travel agency businesslicenses and tour guide cards shall be responsible for:

1. Police agencies collecting fees (referred to collectively as collection agencies) shall be responsible for:

a) Publicly posting at the place where fees are collected: the objects ofcollection, amounts of fees for international travel agency business and tourguide cards in accordance with this Circular. When collecting money, they mustissue a receipt (type issued by the Ministry of Finance) to the payer. Receiptsare received at the local Tax Bureau where the agency issuing the internationaltravel agency business license and tour guide card has its headquarters andmust be managed and used in accordance with the regulations of the Ministry ofFinance. b) Opening a temporary account for holding collected fees for issuinginternational travel agency business licenses and tour guide cards at the StateTreasury where the agency's main office is located. They must prepare a listdaily or at least once a week and deposit all collected fees into the accountopened at the State Treasury and must manage it strictly in accordance withcurrent financial regulations. c) Registering declarations, paying fees to the tax authority where the agencyhas its headquarters, implementing payments, settling receipts for collectedfees, and settling collections and payments of collected fees with the directmanaging tax authority in accordance with Circular No. 63/2002/TT-BTC datedJuly 24, 2002, of the Ministry of Finance guiding the implementation of laws onfees and charges.2. Agencies collecting fees for issuing international travel agency businesslicenses may retain 30% and agencies issuing tour guide cards may retain 50%of the total actual collected fees before depositing them into the state budgetto cover costs for fee collection work as detailed below:

a) Paying wages, allowances, and contributions according to current regulationsfor outsourced labor directly involved in fee collection (including overtimepay for staff and officials engaged in fee collection for international travelagency business licenses and tour guide cards outside regular working hours).

b) Direct expenses for fee collection such as stationery, office supplies,telephone, electricity, water, travel expenses, and official duties expensesaccording to current standards and quotas. c) Regular maintenance and major repairs of assets, machinery, and equipmentdirectly serving the collection of fees for issuing international travel agencybusiness licenses and tour guide cards. Ministry of Finance.

d) Purchasing materials, raw materials, and other expenses directly related tofee collection for issuing international travel agency business licenses andtour guide cards.

đ) Allocating to Welfare and Reward Funds for staff directly involved in fee collectionfor issuing international travel agency business licenses and tour guide cardswithin the unit. The average annual allocation for each person to the RewardFund and Welfare Fund shall not exceed three months' salary if the revenue ishigher than the previous year and two months' salary if it is lower or equal tothe previous year. All fees temporarily retained in accordance with the above provisions must beused for their intended purposes and supported by legitimate documentation inaccordance with the prescribed regulations.

3. The total amount of fees actually collected for issuing international travelagency business licenses and tour guide cards (including cash, checks, or banktransfers), after deducting the retained portion as stipulated in Point 2 of thesection, the remainder must be deposited into the state budget (correspondingchapter, type, and item in the current State Budget Classification, Item 046) inaccordance with the deadlines and procedures prescribed in the Ordinance onFees and Charges and implementing documents thereof. The amount depositedinto the central budget by the General Department of Tourism will be fullyallocated to the central budget, while the amount deposited by provincialDepartments of Culture, Sports and Tourism, provincial Departments of Tourismand Trade, or provincial Departments of Trade and Tourism will be fullyallocated to the local budget. 4. The preparation and execution of budgets for income and expenditure, andsettlement of income and expenditure for collected fees for issuing travelagency business licenses and tour guide cards shall be implemented inaccordance with the guidance provided in Circular No. 63/2002/TT-BTC datedJuly 24, 2002, of the Ministry of Finance guiding the implementation of DecreeNo. 57/2002/NĐ-CP dated June 3, 2002, of the Government detailing theimplementation of the Ordinance on Fees and Charges.

1. This Circular takes effect fifteen days after the date of signature. Previousregulations on fees for issuing international travel agency business licensesand tour guide cards that conflict with this Circular are hereby repealed.

2. Departments

c) Expenses for regular maintenance and major repairs of assets, machinery, and equipment directly serving the work of collecting fees for issuing International Travel Agency Business Licenses and Tour Guide Cards.

d) Procurement of materials and other expenses directly related to the collection of fees for issuing International Travel Agency Business Licenses and Tour Guide Cards.

đ) Expenses for setting up Welfare Funds and Reward Funds for staff directly involved in collecting fees for issuing International Travel Agency Business Licenses and Tour Guide Cards within the unit. The amount allocated for each of the two Reward Fund and Welfare Fund, on average per year per person, shall not exceed three months' salary if the collected revenue exceeds that of the previous year, and two months' salary if the collected revenue is lower than or equal to that of the previous year.

All the funds temporarily set aside from the fees for issuing International Travel Agency Business Licenses and Tour Guide Cards must be used for their intended purposes and documented according to the prescribed regulations.

3. The total amount of fees collected for issuing International Travel Agency Business Licenses and Tour Guide Cards (including cash, checks, or bank transfers), after deducting the retained portion at the specified ratio under Point 2 of this Section, the remainder must be remitted to the state budget (corresponding chapter, category, and subcategory, Item 046 of the current State Budget Classification) in accordance with the deadlines and procedures stipulated in the Ordinance on Fees and Charges and its implementing guidelines. The amount remitted to the state budget by the General Department of Tourism will be fully allocated to the central budget, while the amounts remitted by Provincial Tourism Departments, Provincial Departments of Commerce and Tourism, and Provincial Departments of Commerce and Tourism will be fully allocated to the local budget.Tourism, Tourism - Commerce, - Commerce - Tourism will be fully allocated to the local budget.

4. The preparation and implementation of the budget for income and expenditure, and the settlement of accounts for income and expenditure from the fees for issuing International Travel Agency Business Licenses and Tour Guide Cards shall be carried out in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002, issued by the Ministry of Finance guiding the implementation of Decree No. 57/2002/NĐ-CP dated June 3, 2002, of the Government detailing the implementation of the Ordinance on Fees and Charges. Finance guiding the implementation of Decree No. 57/2002/NĐ-CP dated June 3, 2002, of the Government detailing the implementation of the Ordinance on Fees and Charges.

III. IMPLEMENTATION

1. This Circular takes effect fifteen days after the date of signature. Any previous provisions regarding fees for issuing International Travel Agency Business Licenses and Tour Guide Cards that conflict with this Circular shall cease to be effective.

2. Provincial The Financial - Price Bureau, Tax Departments of provinces and cities, agencies issuing international travel business licenses and tour guide cards, and entities subject to fee payments shall be responsible for implementing this Circular in accordance with its provisions.

Duringthe implementation process, if there are any difficulties, it is requested thatagencies, organizations, and individuals promptly report them to the Ministryof Finance for study and supplementary guidance./.