Circular No. 47/2010/TT-BTC on the regime for collecting, remitting, managing, and using fees for assessing and ranking tourist accommodation facilities and fees for assessing tourism service businesses meeting standards serving tourists

CIRCULAR

Regulations on the Collection, Submission, Management, and Use of Fees for Rating and Certification of Tourist Accommodation Facilities and Fees for Assessment of Service Businesses Meeting Tourist Standards

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Pursuant to the Tourism Law;

Pursuant to the Decree 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;

Pursuant to Decrees No. 57/2002/NĐ-CP dated June 3, 2002 and No. 24/2006/NĐ-CP dated March 6, 2006 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

After receiving comments from the Ministry of Culture, Sports and Tourism at Circular No. 117/BVHTTDL-KHTC dated January 12, 2010.

The Ministry of Finance hereby stipulates the collection, submission, management, and use of fees for rating and certification of tourist accommodation facilities and fees for assessment of service businesses meeting tourist standards as follows:

Article 1. Objects of Collection and Collection Rates

1. Organizations and individuals operating tourist accommodation and tourism services in Vietnam when submitting applications for rating of tourist accommodation facilities and recognition of service businesses meeting tourist standards 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 must pay the assessment fee (for new assessments and reassessments) as stipulated in this Circular.

2. The collection rates for the assessment fee for rating tourist accommodation facilities and the assessment fee for service businesses meeting tourist standards are specified as follows:

3. The assessment fee for rating tourist accommodation facilities and the assessment fee for service businesses meeting tourist standards shall be collected in Vietnamese Dong.

Article 2. Organization of Collection, Submission, and Management and Use

1. The General Department of Tourism, Departments of Culture, Sports and Tourism, and agencies with authority to manage tourist accommodation facilities 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 shall organize the collection of the assessment fee for rating tourist accommodation facilities and the assessment fee for service businesses meeting tourist standards (referred to collectively as the collecting agency) according to the following regulations:

a) Publicly display at the place of fee collection: the objects of collection and the collection rate for the assessment fee for rating tourist accommodation facilities and the assessment fee for service businesses meeting tourist standards as stipulated in this Circular. When collecting money, issue a receipt for the fee collected according to the regulations to the person paying the money.

b) Open a temporary account to hold the collected assessment fee for rating tourist accommodation facilities and the assessment fee for service businesses meeting tourist standards (including cash, checks, or bank transfers) at the State Treasury where the main office is located. For cash collections, prepare a list daily or at most weekly (once every seven days) and deposit all collected fees into the account opened at the State Treasury and strictly manage them according to current financial regulations.

c) Register, declare, and pay the fee to the Tax Authority where the main office is located; implement payment, settlement of receipts for the collected fee, and settlement of the collected and submitted funds according to the laws on fees and charges.

2. The collecting agency for the assessment fee for rating tourist accommodation facilities and the assessment fee for service businesses meeting tourist standards may retain a portion of the collected fee to cover expenses related to the collection of fees at a percentage rate on the total amount of fees actually collected as follows:

General Department of Tourism: 90% of the total amount of fees collected from tourist accommodation facilities applying for new or re-assessment of ratings from three to five stars and high-class.

Departments of Culture, Sports and Tourism: 90% of the total amount of fees collected from tourist accommodation facilities applying for new or re-assessment of ratings of one star, two stars, meeting the standard for operating tourist accommodation facilities, and from service businesses meeting tourist standards.

3. The retained fee amount according to the percentage rate stipulated in Clause 2 of this Article shall be used for the following specific expenditures:

a) Expenditure for payment to individuals directly performing work, services, and fee collection: salary, wages, allowances, contributions according to regulations based on salary (health insurance, social insurance, and trade union fees), excluding salary costs for officials and civil servants who receive salaries from the state budget according to the prescribed system.

b) Direct expenses serving the performance of work, services, and fee collection such as office supplies, office materials, communication, electricity, water, travel expenses (travel costs, accommodation rental costs, lodging costs) according to current standards and norms.

c) Expenses for conferences, seminars, and training sessions serving the rating of tourist accommodation facilities and the assessment of service businesses meeting tourist standards.

d) Rewards and welfare fund for staff directly involved in the collection of the assessment fee for tourist accommodation facilities and the assessment fee for service businesses meeting tourist standards within the unit according to the principle of an average of up to three months' actual salary if the revenue this year exceeds last year, and up to two months' actual salary if the revenue this year is lower or equal to last year.

đ) Regular maintenance and major repair expenses for assets, machinery, and equipment directly serving the rating of tourist accommodation facilities and the assessment of service businesses meeting tourist standards.

e) Purchase of materials, raw materials, and other expenses directly related to the performance of work, services, and the collection of the assessment fee for rating tourist accommodation facilities and the assessment fee for service businesses meeting tourist standards.

g) Establish software to manage tourist accommodation establishments that have been ranked and service businesses that have been awarded signs indicating they meet the standards for serving tourists, set up a network system, lease servers, and maintain the network system.

The entire amount of fees for assessing the ranking of tourist accommodation establishments and fees for assessing service businesses that meet the standards for serving tourists, temporarily withheld according to the provisions above, must be used for their intended purposes by the assessment agencies for ranking tourist accommodation establishments and assessing service businesses that meet the standards for serving tourists, with lawful documentation in accordance with prescribed regulations.

4. The total amount of fees collected for assessing the ranking of tourist accommodation establishments and fees for assessing service businesses that meet the standards for serving tourists, after deducting the amount retained according to the ratio specified in Clause 2 of this Article, the remainder must be remitted to the state budget according to the corresponding chapters, types, items, sub-items of the State Budget Classification currently in effect.

Article 3. Implementation Organization

1. This Circular takes effect from May 27, 2010, and replaces Circular No. 87/2002/TT-BTC dated October 2, 2002, issued by the Ministry of Finance, which stipulates the collection, payment, management, and use of fees for assessing the classification of tourist accommodation establishments.

2. Other contents related to the collection, payment, management, use, and public disclosure of non-guided fee collection procedures under this Circular shall be implemented in accordance with the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002, and Circular No. 45/2006/TT-BTC dated May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002, issued by the Ministry of Finance, guiding the implementation of laws on fees and charges; Circular No. 60/2007/TT-BTC dated June 14, 2007, and Circular No. 157/2009/TT-BTC dated August 6, 2009, amending and supplementing Circular No. 60/2007/TT-BTC dated June 14, 2007, issued by the Ministry of Finance, guiding the implementation of certain provisions of the Law on Tax Administration and guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007, of the Government detailing certain provisions of the Law on Tax Administration.

3. For valid applications submitted before the date this Circular takes effect and assessed for ranking by the competent authority after the date this Circular takes effect, the collection and payment of fees for assessing the ranking of tourist accommodation establishments shall be carried out in accordance with Circular No. 87/2002/TT-BTC dated October 2, 2002.

4. During the implementation process, if there are any difficulties, organizations, individuals, or relevant agencies are requested to report to the Ministry of Finance for study and adjustment as appropriate./.