Circular No. 178/2016/TT-BTC stipulates the level of collection, collection regime, payment, management, and use of fees for the evaluation and classification of tourist accommodation facilities and fees for the evaluation and classification of service business establishments meeting standard criteria for serving tourists.

CIRCULAR

Specifies the level of collection, the system of collection, submission, management, and utilization of fees for the assessment and classification of tourist accommodation facilities and fees for the assessment and classification of service business establishments meeting standards for serving tourists.

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 issues this Circular specifying the level of collection, the system of collection, submission, management, and utilization of fees for the assessment and classification of tourist accommodation facilities and fees for the assessment and classification of service business establishments meeting standards for serving tourists.

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 specifies the level of collection, the system of collection, submission, management, and utilization of fees for the assessment and classification of tourist accommodation facilities and fees for the assessment and classification of service business establishments meeting standards for serving tourists.

1. Agencies, organizations, and individuals specified in points đ, h, i, k Clause 1 of Article 12a of Decree No. 05/2011/NĐ-CP dated January 14, 2011 of the Government on Ethnic Affairs amended and supplemented by Decree No. 127/2024/NĐ-CP

This Circular applies to:

a) Organizations and individuals engaged in tourist accommodation and tourism service businesses in Vietnam submit applications for the classification of tourist accommodation facilities and recognition of service business establishments meeting standards for serving tourists;

b) State agencies with authority to manage tourist accommodation facilities as stipulated 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, submission, management, and utilization of fees for the assessment and classification of tourist accommodation facilities and fees for the assessment and classification of service business establishments meeting standards for serving tourists.

Article 2. Persons Paying Fees

Organizations and individuals engaged in tourist accommodation and tourism service businesses in Vietnam must pay the assessment and classification fee as prescribed in this Circular when submitting applications for the classification of tourist accommodation facilities and recognition of service business establishments meeting standards for serving tourists according to the provisions of 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. Fee Collection Organizations

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

Article 4. Level of Collection  

||| The levels of fees are set forth as follows:

Article 5. Declaration and Payment of Fees

1. ||| By the 5th day of each month, the fee collection entity must deposit the collected fees from the previous month into the account for pending budget payments at the State Treasury.

2. The fee collection organizations shall declare and submit the collected fees monthly and settle accounts annually in accordance with 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.

Article 6. Management and Use of Fees

1. The fee collection organizations shall remit the entire amount of collected fees into the state budget. The cost expenses for assessment and fee collection shall be covered from the state budget allocated in the organization's budgetary expenditure plan according to the state budget expenditure regulations.

2. In cases where the fee collection organizations are allocated operational costs according to the government's or Prime Minister's regulations on the self-management and self-responsibility mechanism regarding the use of staffing and administrative management funds for state agencies, they may retain 90% of the total collected fees to cover the costs for assessment and fee collection as stipulated in Clause 2, Article 5 of 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. The remaining 10% of the collected fees shall be remitted into the state budget according to the corresponding chapters, sections, and sub-sections of the State Budget Manual.

Article 7. Implementation Organization

1. This Circular takes effect from January 1, 2017 and replaces Circular No. 47/2010/TT-BTC dated April 12, 2010 of the Minister of Finance guiding the system of collection, submission, management, and utilization of fees for the assessment and classification of tourist accommodation facilities and fees for the assessment of service business establishments meeting standards for serving tourists.

2. Other contents related to the collection, submission, management, utilization, revenue receipts, and publicizing the fee collection system 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 of 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 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; the Circular of the Minister of Finance guiding the printing, issuance, management, and utilization of revenue receipts and charges and other amended and supplemented 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.