Circular No. 33/2018/TT-BTC stipulates the level of collection, collection regime, payment and management of fees for the examination and issuance of International Travel Agency Business Licenses, Domestic Travel Agency Business Licenses; fees for the examination and issuance of Tour Guide Cards; and registration fees for the establishment of representative offices in Vietnam by foreign travel agencies.

CIRCULAR

Regulations on the level of collection, collection system, payment and management of fees for examination to issue international travel agency business licenses, domestic travel agency business licenses; fees for examination to issue tour guide cards; registration fees for branch establishment permits and representative office permits of foreign tourism enterprises in Vietnam The Minister of Finance issues this Circular to regulate the level of collection, collection system, payment and management of fees for examination to issue international travel agency business licenses, domestic travel agency business licenses; fees for examination to issue tour guide cards; registration fees for branch establishment permits and representative office permits of foreign tourism enterprises in Vietnam

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

Pursuant to the Tourism Law dated June 19, 2017;

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

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. 87/2017/NĐ-CP dated July 26, 2017, issued 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,

1. This Circular regulates the level of collection, collection system, payment and management of fees for examination to issue international travel agency business licenses, domestic travel agency business licenses; fees for examination to issue tour guide cards; registration fees for branch establishment permits and representative office permits of foreign tourism enterprises in Vietnam.

Article 1. Scope of Regulation and Applicability

a) Organizations and individuals submitting applications to the competent state management agencies for tourism to issue international travel agency business licenses, domestic travel agency business licenses, tour guide cards, and branch establishment permits and representative office permits of foreign tourism enterprises in Vietnam.

2. This Circular applies to:

c) Other organizations and individuals related to the collection, payment, management and use of fees for examination to issue international travel agency business licenses, domestic travel agency business licenses; fees for examination to issue tour guide cards and registration fees for branch establishment permits and representative office permits of foreign tourism enterprises in Vietnam.

b) Agencies with the authority to implement state management over tourism as prescribed in the Tourism Law;

1. Organizations and individuals must pay the fees as prescribed in this Circular when submitting applications to the competent state management agencies for tourism to issue international travel agency business licenses, domestic travel agency business licenses, and tour guide cards.

Article 2. Fee and Charge Payers

2. Foreign tourism enterprises must pay the registration fee as prescribed in this Circular when being issued branch establishment permits and representative office permits in Vietnam.

The organizations collecting the fees prescribed in this Circular are the General Department of Tourism; Departments of Culture, Sports and Tourism; Tourism Departments of provinces and centrally governed cities.

3. The registration fee for issuing branch establishment permits and representative office permits of foreign tourism enterprises in Vietnam:

Article 4. Rates of Fees and Charges

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

1. Fees for examining and issuing international travel agency business licenses, domestic travel agency business licenses:

a) New issuance: 3,000,000 VND per license;

b) Renewal: 2,000,000 VND per license;

c) Reissue: 1,500,000 VND per license.

2. Fees for examining and issuing tour guide cards (including new issuance, renewal, reissue):

a) For international and domestic tour guides: 650,000 VND per card;

b) For tour guides at points: 200,000 VND per card.

b) Renewal, replacement, extension: VND 1,500,000 per permit

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

2. Organizations collecting fees shall declare and pay the collected fees monthly and 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, issued by 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 5. Declaration, payment, and management of fees and charges by collecting organizations

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.

3. Organizations collecting fees shall remit the entire amount of collected fees into the State budget according to the corresponding chapters, sections, and sub-sections of the State Budget Manual. The costs for examination and fee collection shall be covered from the State budget allocated in the organization's budget according to the State budget expenditure regulations.

4. For the year 2018, in cases where the fee collection organization is a state agency subject to cost allocation from fee revenue according to Clause 1 Article 4 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 Registration Fees, which has been assigned the state budget revenue and expenditure plan for 2018 including the fees within the scope of this Circular, the management and use of fees shall be carried out as follows:

The fee collection organization may retain 90% of the total examination fee revenue for examination activities and fee collection, and remit 10% into the State budget. The retained funds shall be managed and used according to 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 Registration Fees; including other expenses related to performing tasks, services, and fee collection, such as: Establishing management software, setting up network systems, renting servers, and maintaining networks serving the issuance of travel agency business licenses and tour guide cards; training travel agency business operations; organizing regular knowledge enhancement courses for tour guide card renewal.

a) For the fee for reviewing the issuance of international travel agency business licenses and domestic travel agency business licenses:

b) For fees for examination to issue tour guide cards: The fee collection organization may retain the collected fees to cover examination and fee collection costs as follows: Departments of Culture, Sports and Tourism or Tourism Departments may retain 60% of the total collected fees; transfer 30% of the total collected fees to the General Department of Tourism and remit 10% of the collected fees into the State budget according to the corresponding chapters, sections, and sub-sections of the State Budget Manual.

The General Department of Tourism and Departments of Culture, Sports and Tourism or Tourism Departments shall manage and use the collected fees according to 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 Registration Fees. Including other expenses related to performing tasks, services, and fee collection, such as: Establishing management software, setting up network systems, renting servers, and maintaining networks serving the issuance of tour guide cards; Training and inspecting tour guide business operations; Expenses for organizing regular knowledge enhancement courses for tour guide card renewal.

1. This Circular takes effect from May 14, 2018 and replaces Circular No. 177/2016/TT-BTC dated November 1, 2016 of the Minister of Finance regulating the level of collection, collection system, payment, management and use of fees for examination to issue international travel agency business licenses; fees for examination to issue tour guide cards; registration fees for tour guide explanation certificates; registration fees for branch establishment permits and representative office permits of foreign tourism enterprises in Vietnam.

Article 6. Implementation Organization

This Circular takes effect from May 14, 2018, and replaces Circular No. 177/2016/TT-BTC dated November 1, 2016, issued by the Minister of Finance, concerning the levels of collection, the system of collection, 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; service fees for the issuance of tour guide explanation certificates; and service fees for the issuance of branch establishment permits and representative offices of foreign tourism enterprises in Vietnam.

2. Other contents related to collection, payment, management, use, revenue receipts, publicizing the fee and charge system not mentioned in this Circular shall be implemented in accordance with the Law on Fees and Charges; Decree No. 120/2016/ND-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 articles of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government; Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding the printing, issuance, management, and use of various types of revenue receipts for fees and charges under the State budget and any amendments, supplements, or replacements thereof (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.