Circular No. 177/2016/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees for the examination and issuance of international travel agency business licenses; fees for the examination and issuance of tour guide cards; registration fees for the issuance of tour guide interpreter certificates; registration fees for the establishment of branches and representative offices of foreign tourism enterprises in Vietnam.

CIRCULAR

||| Regulations on the level of collection, collection system, payment, management, and use of fees for examination and issuance of international travel agency business licenses; fees for examination and issuance of tour guide cards; registration fees for issuance of tour guide interpreter certificates;

||| registration fees for establishment of branches and representative offices of foreign tourism enterprises in Vietnam

|||

||| in Vietnam

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

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

Pursuant to the Law on Biological Diversity dated November 13, 2008;

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

Pursuant to Decree No. 92/2007/NĐ-CP dated June 1, 2007 of the Government guiding the implementation of certain provisions of the Tourism Law and Decree No. 180/2013/NĐ-CP dated November 14, 2013 of the Government amending and supplementing certain provisions of Decree No. 92/2007/NĐ-CP dated June 1, 2007.

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;

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

The Minister of Finance promulgates this Circular stipulating the level of collection, collection system, payment, management, and use of fees for examination and issuance of international travel agency business licenses; fees for examination and issuance of tour guide cards; registration fees for issuance of tour guide interpreter certificates; registration fees for establishment of branches and representative offices of foreign tourism enterprises in Vietnam.

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 stipulates the level of collection, collection system, payment, management, and use of fees for examination and issuance of international travel agency business licenses; fees for examination and issuance of tour guide cards; registration fees for issuance of tour guide interpreter certificates; registration fees for establishment of branches and representative offices of foreign tourism enterprises in Vietnam.

2. Applicability 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 licenses for establishing branches and representative offices of foreign tourism enterprises in Vietnam; issue tour guide cards and issue tour guide interpreter certificates;

b) Authorities with jurisdiction to implement state management over tourism as prescribed in the Tourism Law and Decree No. 92/2007/NĐ-CP dated June 1, 2007 of the Government guiding the implementation of certain provisions of the Tourism Law;

c) Other organizations and individuals related to the collection, payment, management, and use of fees for examination and issuance of international travel agency business licenses; fees for examination and issuance of tour guide cards; registration fees for issuance of tour guide interpreter certificates; registration fees for establishment of branches and representative offices of foreign tourism enterprises in Vietnam.

Article 2. Fee and Charge Payers

Organizations and individuals must pay the fees and registration fees stipulated in this Circular when submitting applications to the competent state management agencies for tourism to issue international travel agency business licenses; issue licenses for establishing branches and representative offices of foreign tourism enterprises in Vietnam; issue tour guide cards and issue tour guide interpreter certificates as prescribed in the Tourism Law and Decree No. 92/2007/NĐ-CP dated June 1, 2007 of the Government guiding the implementation of certain provisions of the Tourism Law.

Article 3. Organizations collecting fees and charges

The General Administration of Tourism; Departments of Culture, Sports and Tourism, Tourism Departments of provinces and centrally-administered cities are the organizations collecting fees and registration fees.

Article 4. Rates of Fees and Charges

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

1. Examination fee and license issuance fee for international travel agency business (including new issuance, renewal, reissue): 3,000,000 VND/license;

2. Examination fee for tour guide card issuance (including new issuance, renewal, reissue): 650,000 VND/card;

3. Registration fee for establishment of branches and representative offices of foreign tourism enterprises in Vietnam:

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

b) Renewal, reissue, extension: 1,500,000 VND/license.

4. Registration fee for tour guide interpreter certificate issuance (including new issuance, renewal, reissue): 200,000 VND/certificate.

Article 5. Declaration, payment of fees and charges by the fee collection organization

1. By the fifth day of each month, fee collection organizations must deposit the collected fee amount of the previous month into the account for pending budget payments opened at the State Treasury.

2. Organizations collecting fees and registration fees shall declare and pay the collected fees and registration fees monthly, settle accounts annually according to the guidance provided in Clause 3 Article 19 and Clause 2 Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government.

3. Organizations collecting fees and registration fees shall remit the entire amount of collected fees as stipulated in Article 6 of this Circular and remit 100% of the collected registration fees into the State budget according to the corresponding chapters, sections, and sub-sections of the State Budget Manual.

Article 6. Management and Use of Fees

1. For examination fees and license issuance fees for international travel agency business:

a) Organizations collecting fees shall remit the entire amount of collected fees into the State budget. The costs for examination and fee collection shall be covered by the State budget within the organization's budgetary expenditure standards and norms as prescribed.

b) In cases where organizations collecting fees are allocated operational costs according to government regulations or

2. For examination fees for tour guide card issuance:

a) Organizations collecting fees shall remit the entire amount of collected fees into the State budget. The costs for examination and fee collection shall be covered by the State budget within the organization's budgetary expenditure standards and norms as prescribed.

b) In cases where organizations collecting fees are allocated operational costs according to government regulations or

Article 7. Implementation Organization

1. This Circular takes effect from January 1, 2017 and replaces Circular No. 48/2010/TT-BTC dated April 12, 2010 of the Minister of Finance guiding the collection, payment, management, and use of registration fees for issuance of international travel agency business licenses, licenses for establishment of branches and representative offices of foreign tourism enterprises in Vietnam, tour guide cards, and tour guide interpreter certificates.

2. Matters related to the collection, payment, management, and use of fees and registration fees not addressed in this Circular shall be implemented according to the Law on Fees and Registration Fees; Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Registration Fees; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government; Circulars of the Minister of Finance guiding the printing, issuance, management, and use of fee and registration fee receipts and any amendments or supplements thereto (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.