Circular No. 34/2018/TT-BTC stipulates the level of collection, collection regime, submission, and management of fees for the assessment and recognition of the category of tourist accommodation facilities and other tourism services meeting standards to serve tourists.

CIRCULAR

||| Regulations on the level of collection, collection system, payment and management of fees for the assessment and recognition of tourism accommodation facility grades and other tourism service facilities meeting the standards for serving tourists||| reaching the standard for serving tourists

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,

||| The Minister of Finance issues this Circular to regulate the level of collection, collection system, payment and management of fees for the assessment and recognition of tourism accommodation facility grades and other tourism service facilities meeting the standard for serving tourists.

Article 1. Scope of Regulation and Applicability

1. ||| This Circular regulates the level of collection, collection system, payment and management of fees for the assessment and recognition of tourism accommodation facility grades and other tourism service facilities meeting the standard for serving tourists.

2. This Circular applies to:

a) ||| Organizations and individuals operating tourism accommodation and other tourism services in Vietnam submit applications for the recognition of tourism accommodation facility grades and the recognition of other tourism service facilities meeting the standard for serving tourists;

b) ||| State management agencies implement the recognition of tourism accommodation facility grades and the recognition of other tourism service facilities meeting the standard for serving tourists in accordance with the Tourism Law;

c) ||| Other organizations and individuals related to the collection, payment, management, and use of fees for the assessment and recognition of tourism accommodation facility grades and other tourism service facilities meeting the standard for serving tourists.

Article 2. Persons Paying Fees

||| Organizations and individuals operating tourism accommodation and other tourism services in Vietnam must pay the assessment fee when submitting applications for the recognition of tourism accommodation facility grades and the recognition of other tourism service facilities meeting the standard for serving tourists.

||| The entities 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-administered cities.

Article 4. Fee Rates

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

Article 5. Declaration, Payment and Management 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 entity shall declare and pay the collected fees monthly and settle accounts annually in accordance with 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.

3. ||| The fee collection entity 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 Classification. The costs for the assessment and collection of fees shall be covered by the state budget within the organizational budget according to the state budget expenditure regulations.

4. ||| For the year 2018, where the fee collection entity is a state agency subject to cost allocation from fee revenue under 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 Stamp Duties, which has been assigned the state budget revenue and expenditure plan for 2018 including the fees regulated by this Circular, then 90% of the total collected assessment fees shall be retained for use in assessment and collection activities, and 10% shall be remitted to the state budget. The retained funds shall be managed and used in accordance with 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 Stamp Duties.

Article 6. Implementation Organization

1. ||| This Circular takes effect from May 14, 2018 and replaces Circular No. 178/2016/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 assessment and classification of tourism accommodation facilities and fees for assessment and classification of other tourism service facilities meeting the standard for serving tourists.

2. ||| Other contents related to the collection, payment, management, use, receipt vouchers, and publicizing the fee collection system not mentioned in this Circular shall be implemented in accordance with the Law on Fees and Stamp Duties; 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 Stamp Duties; 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; 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 receipts for fees and stamp duties belonging to 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.