Circular No. 12/2022/TT-BTC guiding the contents and expenditure levels from the state budget for the implementation of tasks to promote, advertise, and support the development of tourism by the Tourism Development Support Fund

CIRCULAR

Guidelines on the content and expenditure levels from the state budget for implementing tasks to promote, advertise, and support the development of tourism by the Tourism Development Support Fund

promote, advertise, and support the development of tourism by the Tourism Development Support Fund

                        

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

Pursuant to the Law on Tourism dated June 19, 2017;

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing implementation of certain provisions of the State Budget Law;

Pursuant to Decree No. 168/2017/NĐ-CP dated December 31, 2017 of the Government detailing certain provisions of the Law on Tourism;

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

Pursuant to Decision No. 49/2018/QĐ-TTg dated December 12, 2018 of the Prime Minister regarding the establishment, approval of the Charter on organization and operation, and operation of the Tourism Development Support Fund;

At the proposal of the Director of the Department of Administrative and Public Financial Affairs;

The Minister of Finance issues this Circular guiding the content and expenditure levels from the state budget for implementing tasks to promote, advertise, and support the development of tourism by the Tourism Development Support Fund.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular guides the content and expenditure levels from the state budget for implementing tasks to promote, advertise, and support the development of tourism by the Tourism Development Support Fund, including:

a) State budget funds allocated to the Tourism Development Support Fund shall be implemented in accordance with the provisions of Point b, Clause 3, Article 70 of the Law on Tourism, Point b, Clause 1, Article 30 of Decree No. 168/2017/NĐ-CP dated December 31, 2017 of the Government detailing certain provisions of the Law on Tourism, and Clause 2, Article 8 of the Charter on organization and operation of the Tourism Development Support Fund approved and promulgated together with Decision No. 49/2018/QĐ-TTg dated December 12, 2018 of the Prime Minister (hereinafter referred to as the Charter of the Tourism Development Support Fund);

b) Tasks to promote, advertise, and support the development of tourism shall be implemented in accordance with the provisions of Article 71 of the Law on Tourism, and Clause 1, Article 11 of the Charter of the Tourism Development Support Fund.

Article 2. This Circular applies to the Tourism Development Support Fund (hereinafter referred to as the Fund), relevant agencies, enterprises, organizations, and individuals.

Article 3. Principles of management and use of funds

1. State budget funds allocated to the Fund may only be used to implement tasks to promote, advertise, and support the development of tourism; they may not be used for administrative operations of the Fund or other purposes.

2. Expenditures for promoting, advertising, and supporting the development of tourism must comply with the regulations on financial systems and standards set forth in this Circular and current regulations on financial systems and standards for state budget expenditures. The Fund and agencies, enterprises, organizations, and individuals supported by the Fund bear responsibility under the law for managing and using funds in accordance with regulations, economically, and effectively.

3. The state budget allocates funds to implement tasks assigned by the State. In cases where support tasks meet the conditions for ordering or tendering public services, they shall be implemented in accordance with Decree No. 32/2019/NĐ-CP dated April 10, 2019 of the Government on assigning tasks, ordering, or tendering public products and services funded by the state budget from regular expenditure funds and current regulations on state budget expenditures.

4. State budget funds allocated to the Fund may be used to support up to 50% of the costs for implementing tasks led and proposed by tourism organizations and enterprises (supporting up to one activity and one time per year).

Specific levels of funding support for each organization and enterprise shall be based on the budget estimate for the task construction plan decided by the Chairman of the Fund after consulting the Minister of Culture, Sports and Tourism, ensuring consistency with the tourism development strategy and annual budget estimates. The allocation of state budget funds to implement tasks shall be based on the proportionate structure with the funds raised by enterprises and organizations according to the approved task.

During implementation, if contributions from organizations and enterprises do not meet the structure and total level specified in the approval decision of the competent authority or the signed contract, the Fund Chairman shall be responsible for suspending or reducing the disbursement ratio of state budget support funds corresponding to the reduced contribution ratio of organizations and enterprises; or taking measures to recover the portion of support funds already provided if the disbursement ratio of support funds exceeds the contribution ratio of organizations and enterprises as stipulated in the approval decision or initial signed contract.

5. Agencies, enterprises, and organizations are responsible for using funds for their intended purpose; maintaining accounting records reflecting the receipt, management, and use of funds; retaining invoices and documents in accordance with accounting laws; settling accounts with the Fund regarding the use of the supported funds.

Article 3. Contents of funds for promoting and advertising tourism

1. Organizing activities to promote and advertise Vietnamese tourism:

a) Costs for organizing programs to introduce Vietnamese tourism abroad:

- Costs for organizing exhibition, conference, seminar, press conference, discussion forum, cultural tourism festival; events related to tourism, culture, sports and other events introducing Vietnamese cuisine, culture, and people: rental of venue, equipment, transportation, decoration, tea party, guest attendance, promotional materials, souvenirs, gifts, documents, opening ceremony, closing ceremony, artistic program or display, hiring of event service personnel and other related costs. In case of organizing a business reception (welcome party, hospitality reception), the Chairman of the Fund shall decide on the business reception expenses;

- Travel expenses. Depending on the scale of the overseas tourism introduction program, the Chairman of the Fund shall decide on the number and composition of the working delegation (including the number of Fund staff and representatives of relevant state management agencies), ensuring the principles of economy and effectiveness.

b) Costs for participating in international travel fairs abroad:

- Rental of booth space, design, booth setup; hiring of event service personnel and costs for activities at the booth during the fair;

- Costs for promoting and advertising the participation in international travel fairs abroad; organizing conferences, seminars, press conferences, and other tourism-related events;

- Travel expenses. Depending on the scale of international travel fairs in each country or region, the Chairman of the Fund shall decide on the number and composition of the working delegation (including the number of Fund staff and representatives of relevant state management agencies), ensuring the principles of economy and effectiveness.

c) Costs for organizing joint promotion and advertising activities for regional, national, and international tourism:

- In cases where joint activities for promoting and advertising tourism abroad are organized, the cost contents shall be implemented according to the provisions of points a and b of Clause 1 of this Article;

- In cases where joint activities are organized within Vietnam, the cost contents include: domestic travel expenses; rental of booth space and design, booth setup; costs for organizing a joint booth for Vietnamese tourism; costs for organizing the opening and closing ceremonies; costs for organizing conferences, seminars, press conferences; promoting and advertising for organizing fairs and events; costs for transportation, guest attendance, reception, protocol, hospitality receptions, tour programs, and surveys (if applicable);

d) Costs for promoting Vietnamese tourism through advertising and communication media, at important economic, political, social, and diplomatic events in Vietnam; organizing conferences, seminars, press conferences, and tourism promotion events;

đ) Costs for organizing surveys of tourism products and destinations in Vietnam for travel agencies, tourist transport companies, journalists, speakers, politicians, social activists, artists, artisans, entrepreneurs, investors, celebrities, and influencers to understand information, promote, and introduce the Vietnamese tourism brand:

- Supporting accommodation and travel expenses for guests;

- Costs for organizing conferences, seminars; hospitality receptions welcoming delegations; payment for tickets and fees related to survey sites (if applicable);

- Travel expenses for Fund staff;

Based on the scale and nature of each planned survey program, the Chairman of the Fund shall decide on the number and composition of the working delegation, ensuring the principles of economy and effectiveness.

e) Costs for organizing regional and local tourism promotion and advertising activities within the country:

- Organizing large-scale events and programs in the country: National Tourism Year; political, diplomatic, cultural, and sports events;

- Organizing specialized conferences on tourism promotion to enhance cooperation between regions, provinces, and cities within the country;

- Organizing survey programs, conferences, and expert consultations to serve the development of the tourism market and products;

- Promoting and advertising tourism in reputable domestic newspapers and magazines;

- Building, renting, maintaining, and servicing large advertising boards (including electronic advertising boards) to promote the image of national tourism at tourist areas, destinations, international border gates, major train stations with high tourist traffic, and key intersections in major cities.

2. Developing electronic marketing to serve tourism promotion and advertising:

a) Costs for supporting the construction and maintenance of online portals for promotion and e-commerce in the tourism sector;

b) Costs for building databases and developing applications for smart mobile devices;

c) Costs for promoting tourism on social media platforms and search engines.

3. Organizing the production of publications and items to serve tourism promotion and advertising:

a) Costs for producing publications (including electronic publications) and promotional items for tourism promotion in various forms, materials, and languages;

b) Costs for producing documentary films, advertising programs, video clips, short films to promote and advertise Vietnamese tourism;

c) Costs for broadcasting and uploading radio, television programs, and digital tourism promotion products on the Internet;

d) Costs for transporting publications and promotional items for tourism promotion both domestically and internationally.

4. Building, developing, and communicating the Vietnamese tourism brand:

a) Hiring design services and organizing contests to select the logo and slogan for Vietnamese tourism; the brand identity system for Vietnamese tourism;

b) Costs for promoting the Vietnamese tourism brand through media, social networks, online platforms, public transportation, tourist spots, and tourist areas; promoting Vietnamese tourism on some international media including TV channels, travel and entertainment magazines, large advertising boards (including electronic advertising boards), online advertising; promoting at Vietnamese embassies, representative offices, and Vietnamese restaurants abroad;

c) Costs for organizing reality TV shows, live streaming programs on digital platforms, and other media;

d) Costs for organizing skill competitions, expert contests, photo contests, writing contests, video clip contests, short film contests, music contests, painting contests, traditional craft contests related to tourism.

d) Organizing contests to select titles in the tourism industry aimed at improving service quality and affirming the Vietnamese tourism brand.

Article 4. Contents of Tourism Development Support Expenditure

1. Supporting agencies, businesses, organizations, and individuals involved in tourism in market research and product development:

a) Supporting market research and product development both domestically and internationally; developing and implementing projects, programs, and models for new tourism products within the country;

b) Supporting the application of information technology for management and tourism development;

c) Supporting the creation and printing of materials to disseminate regulations ensuring tourist safety before providing tourism products.

2. Supporting training and capacity building for tourism human resources:

a) Supporting businesses and organizations involved in tourism with part of the costs for training, capacity building, and enhancing vocational skills for tourism workers:

- For those participating in vocational training courses up to three months: The support level is calculated based on the tuition fee of the vocational training institution and the actual training time, but not exceeding 4,500,000 VND per person per course;

- For those participating in vocational training courses over three months: The support level is calculated monthly based on the tuition fee and the actual training time, but not exceeding 1,500,000 VND per person per month, with a maximum support period of six months;

In cases where workers participate in vocational training courses with odd days that do not meet the full month requirement set by the vocational training institution, these odd days will be counted according to the principle: From 14 days or less is considered half a month, and from 15 days or more is considered one month.

b) Supporting agencies, businesses, and organizations involved in tourism to organize classes for training and capacity building in necessary knowledge about state administration, business management, and professional ethics for tourism workers.

3. Supporting agencies, businesses, and organizations involved in tourism in implementing communication activities related to tourism within the community:

a) Supporting the implementation of plans, programs, and tasks to raise public awareness about tourism, contributing to ensuring a safe and healthy tourism environment, and promoting the image of the country and its people;

b) Supporting the implementation of programs to enhance civilized behavior, respect for customs, traditions, cultural identity, protection, and preservation of tourism resources and the tourism environment at tourist sites and tourist areas.

Article 5. Certain Budgetary Standards

1. Expenses for organizing domestic tourism promotion and publicity conferences, and reimbursement of travel expenses for domestic trips: Implemented in accordance with Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Ministry of Finance, regarding travel expense regulations and conference expenditure standards (hereinafter referred to as Circular No. 40/2017/TT-BTC).

2. Reimbursement of travel expenses for individuals sent to participate in international tourism promotion programs abroad: Implemented in accordance with Circular No. 102/2012/TT-BTC dated June 21, 2012, issued by the Ministry of Finance, regarding travel expense regulations for civil servants and employees traveling short-term abroad funded by the state budget.

3. Expenses for organizing domestic international conferences, welcoming foreign delegations, and international tour operators visiting Vietnam to survey destinations and tourism products; translation expenses: Implemented in accordance with Circular No. 71/2018/TT-BTC dated August 10, 2018, issued by the Ministry of Finance, regarding reception standards for foreign visitors to Vietnam, conference and seminar organization expenditure standards in Vietnam, and domestic reception standards. For press and tour operator delegations invited by the Fund to survey and promote Vietnamese tourism, the expenditure standard for guests of category C applies.

4. Expenses for developing programs and materials for tourism promotion and publicity: Implemented in accordance with Circular No. 76/2018/TT-BTC dated August 17, 2018, issued by the Ministry of Finance, guiding the content and expenditure levels for program development and textbook compilation for higher education and vocational education.

5. Expenses for building and maintaining an electronic portal for tourism promotion and transactions (software and application development; digital publications and databases serving promotion and marketing through the Internet): Implemented in accordance with Circular No. 194/2012/TT-BTC dated November 15, 2012, issued by the Ministry of Finance; Joint Circular No. 19/2012/TTLT-BTC-BKHĐT-BTTTT dated February 15, 2012, issued by the Ministry of Finance, the Ministry of Planning and Investment, and the Ministry of Information and Communications; relevant laws, government regulations, and Ministry of Information and Communications regulations concerning the application of information technology.

6. Expenses for organizing national contests on understanding and innovation in tourism promotion and publicity to affirm the Vietnamese tourism brand organized by the Fund:

a) Preparing test questions and answers (if applicable): Maximum amount 1,000,000 VND per test;

b) Training and examination committee members, and reviewing contest results: Maximum amount 500,000 VND per person per session;

c) Training and examination committee members and secretariat staff: Maximum amount 350,000 VND per person per session;

d) Prize money: Maximum team prize 20,000,000 VND per award; individual prize 15,000,000 VND per award;

d) Expenses for compiling and reporting contest results: Maximum amount 1,000,000 VND per report;

e) Expenses for supporting food, accommodation, and transportation for contestants, committee members, and examination board members during the contest period (in accordance with the support level for food and lodging for non-salaried delegates as stipulated in Circular No. 40/2017/TT-BTC);

g) Renting venues and equipment for stage contests and other expenses: Actual expenses based on valid invoices and receipts.

7. For expenses with special characteristics such as design, production of publications, tourist items; production of promotional films about Vietnam tourism in the form of video discs, mobile memory cards for promotion and publicity purposes; procurement of equipment and information technology products: The expenditure level shall be based on legal invoices and documents and in accordance with legal provisions on bidding, and shall not exceed the total budget estimate for this task approved by the competent authority.

8. For activities stipulated in points a, b, c, and d of Clause 1, Article 3, in cases where international guests require remuneration for participation, the payment level shall be agreed upon with each individual according to international practices in each country or region. For domestic guests, including artists, artisans, celebrities, and influential individuals, the payment level shall be implemented in accordance with Decree No. 21/2015/NĐ-CP dated February 14, 2015, of the Government regarding remuneration for film, fine art, photography, stage performances, and other types of performing arts.

Based on the scale and nature of each program, the Chairman of the Fund decides on the payment of remuneration to guests. Payment of remuneration expenses shall be based on the agreed contracts within the budget allocated by the competent authority, ensuring economy and effectiveness.

Article 6. Preparation, Implementation, and Settlement of Budget Estimates

1. The preparation, implementation, and settlement of budget estimates for the Fund's tasks of promoting, publicizing, and supporting the development of tourism shall be carried out in accordance with the laws on state budget and the Charter of the Tourism Development Support Fund.

2. The Ministry of Finance shall allocate funds annually to the Fund equal to 10% of the total revenue from visa fees and related exit-entry documents for foreigners and 5% of the total revenue from tourism site entrance fees of the previous year (based on data provided by the State Treasury).

Annual state budget funds allocated to the Fund shall be included in the budget of the Ministry of Culture, Sports, and Tourism and shall only be implemented when the Fund meets the following conditions: established and operating in accordance with the law; having independent financial capacity; having sources of income and expenditures that do not overlap with those of the state budget.

Based on the budget allocation plan assigned by the competent authority, the Fund shall withdraw the budget at the State Treasury. The control procedures, documentation, payment processes, and settlement shall comply with legal regulations.

3. At the end of the fiscal year, the Fund shall prepare a report on the settlement of state budget expenditures for promoting, publicizing, and supporting the development of tourism, to be submitted to the Ministry of Culture, Sports, and Tourism for review and consolidation into the Ministry's annual settlement report in accordance with the state budget settlement regulations.

Article 7. Organization of Implementation and Effectiveness

1. This Circular shall take effect from April 9, 2022.

2. Circular Jointly Issued No. 101/2014/TTLT-BTC-BVHTTDL dated July 30, 2014, of the Ministry of Finance and the Ministry of Culture, Sports, and Tourism guiding the management and use of funds for implementing the National Action Program on Tourism for the period 2013-2020, and Circular Jointly Issued No. 163/2014/TTLT-BTC-BVHTTDL dated November 12, 2014, of the Ministry of Finance and the Ministry of Culture, Sports, and Tourism guiding the financial management mechanism for the National Tourism Promotion Program for the period 2013-2020 shall cease to be effective from the date this Circular takes effect.

3. The Ministry of Culture, Sports, and Tourism and the Tourism Development Support Fund shall be responsible for managing and using state budget funds effectively for promoting, publicizing, and supporting the development of tourism without duplication with other programs or projects; ensuring compliance with the purpose and regulations, and being subject to inspection and supervision by authorized agencies in accordance with the law.

4. In cases where regulations on expenditure standards and norms referred to in this Circular are amended, supplemented, or replaced by new documents, they shall be applied in accordance with the provisions of the amended, supplemented, or replacing documents.

Any difficulties encountered during implementation should be promptly reported to the Ministry of Finance for consideration and resolution./.