Circular No. 87/2002/TT-BTC stipulates the regime for collecting, remitting, and managing the use of fees for assessing and rating tourist accommodation facilities for organizations and individuals operating in Vietnam. The fee levels are determined based on the ranking standards of the accommodation facilities.
适用范围
Organizations and individuals operating tourist accommodation facilities in Vietnam
要点
- and the collection rate: Tourist accommodation facilities must pay the initial assessment fee or reassessment fee according to their ranking standards with different fee rates.
- Collection, remittance, and management: The Tourism Administration and Provincial Tourism Departments are responsible for collecting the fees, retaining a portion for expenses, and remitting the remainder to the state budget.
- Retention: The agency responsible for assessing and rating tourist accommodation facilities retains a portion from the total amount of collected fees for related activities.
- Time limit and procedures: The fee levels, time of implementation, and procedures for remitting to the state budget comply with the Law on Fees and Charges.
- Effective date: This Circular takes effect fifteen days from the date of signature.
🌐 本文件的社会影响
- Positive impact includes ensuring the quality of tourist accommodation services through regulations on assessment and rating.
- Negative impacts include additional costs for businesses operating accommodation facilities, which may affect profits.
❓ 常见问题
When must tourist accommodation facilities pay the assessment and rating fee?
Tourist accommodation facilities must pay the initial assessment fee or reassessment fee according to their ranking standards.
What is the level of the assessment and rating fee?
The assessment and rating fee levels are as follows: Initial assessment - 4 stars, 5 stars: VND 2,500,000 per facility per assessment; 3 stars: VND 2,000,000 per facility per assessment; 1 star, 2 stars: VND 500,000 per facility per assessment; Minimum: VND 300,000 per facility per assessment. Reassessment - 4 stars, 5 stars: VND 2,000,000 per facility per assessment; 3 stars: VND 1,500,000 per facility per assessment; 1 star, 2 stars: VND 400,000 per facility per assessment; Minimum: VND 200,000 per facility per assessment.
Which agencies are responsible for collecting the assessment and rating fee?
The Tourism Administration and Provincial Tourism Departments or Provincial Tourism and Trade Departments, Provincial Trade and Tourism Departments are responsible for collecting the fees.
What percentage of the assessment and rating fee can tourist accommodation facilities retain for expenses?
The Tourism Administration retains 90% of the total amount of collected fees from facilities applying for or receiving 3-star, 4-star, and 5-star rankings. Provincial Tourism Departments or Provincial Tourism and Trade Departments, Provincial Trade and Tourism Departments retain 60% of the total amount of collected fees from facilities applying for or receiving 1-star, 2-star rankings and meeting minimum standards.
When must the assessment and rating fee be remitted to the state budget?
After deducting the retained portion according to the prescribed ratio, the remainder must be remitted to the state budget according to the deadlines and procedures stipulated in the Law on Fees and Charges.
全文
CIRCULAR
Regulations on the collection, submission, and management of the use of fees for assessing and rating tourist accommodation facilities
The regulations on the collection, submission, and management of the use of fees for assessing and rating tourist accommodation facilities are hereby stipulated.
Pursuant to the Ordinance on Fees and Charges dated August 28, 2001; Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government; Pursuant to Decree No. 39/2000/NĐ-CP dated August 24, 2000 of the Government on tourist accommodation facilities;
The Ministry of Finance stipulates the regulations on the collection, submission, and management of the use of fees for assessing and rating tourist accommodation facilities as follows:
I. OBJECTS OF APPLICATION AND AMOUNT OF FEES
1. Organizations and individuals operating tourist accommodation facilities in Vietnam as prescribed in Article 2 of Decree No. 39/2000/NĐ-CP dated August 24, 2000 of the Government on tourist accommodation facilities, which are subject to assessment and rating by state management agencies, must pay the assessment fee (for initial assessment and reassessment) as prescribed in this Circular.
2. The amount of fees for assessing and rating tourist accommodation facilities is stipulated as follows:
a) Initial Assessment:
Type of application for standards of 4-star, 5-star: VND 2,500,000 per assessment per facility.
Type of application for standards of 3-star: VND 2,000,000 per assessment per facility.
Type of application for standards of 1-star, 2-star: VND 500,000 per assessment per facility.
Type of application for minimum standards: VND 300,000 per assessment per facility.
b) Reassessment:
Type of rating for 4-star, 5-star: VND 2,000,000 per reassessment per facility.
Type of rating for 3-star: VND 1,500,000 per reassessment per facility.
Type of rating for 1-star, 2-star: VND 400,000 per reassessment per facility.
Type of rating for minimum standards: VND 200,000 per reassessment per facility.
c) The time limit for initial assessment and reassessment for various types of tourist accommodation facilities as specified in items a and b above shall be implemented according to Clause 2, Article 9 of Decree No. 39/2000/NĐ-CP dated August 24, 2000 of the Government on tourist accommodation facilities and at Point 4a, Section III, Chapter II of Circular No. 01/2000/TT-TCDL dated April 27, 2001 of the General Administration of Tourism guiding the implementation of the Decree.
3. The assessment fee for rating tourist accommodation facilities shall be collected in Vietnamese Dong.
1. The General Administration of Tourism and the Department of Tourism or the Department of Tourism - Trade, or the Department of Trade - Tourism, as stipulated in Articles 14 and 15 of Decree No. 39/2000/NĐ-CP dated August 24, 2000 of the Government, shall organize the collection of the assessment fee for rating tourist accommodation facilities (hereinafter referred to as the collecting agency) according to the following provisions:
1. Police agencies collecting fees (referred to collectively as collection agencies) shall be responsible for:
a) Publicly display at the place where the fee is collected: the objects of collection, the amount of the assessment fee for rating tourist accommodation facilities as prescribed in this Circular. When collecting money, a receipt (issued by the Ministry of Finance) must be issued to the payer (the receipt is obtained from the local tax authority where the rating agency is located and managed and used according to the regulations of the Ministry of Finance).
b) Open a temporary account to hold the collected assessment fee for rating tourist accommodation facilities (including cash, checks, or bank transfers) at the State Treasury where the main office is located; for cash collections, a daily or weekly (at least once every seven days) report must be prepared and all collected fees must be deposited into the account opened at the State Treasury and must be strictly managed according to the 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 fees with the directly managing Tax Authority according to the provisions of Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges.
2. The collecting agency for the assessment fee for rating tourist accommodation facilities may retain a portion of the collected fee to cover expenses related to the collection process at the following percentages of the total amount of fees actually collected:
General Administration of Tourism: 90% of the total amount of fees collected from facilities applying for or rated 3-star, 4-star, or 5-star.
Department of Tourism or Department of Tourism - Trade, or Department of Trade - Tourism: 60% of the total amount of fees collected from facilities applying for or rated 1-star, 2-star, or meeting minimum standards.
The retained portion of the fee according to the above percentage shall be used for the following specific purposes:
a) Paying wages and salaries to outsourced labor directly involved in the collection process (including overtime pay for staff of the rating agency).
b) Direct costs for the collection process such as stationery, travel expenses (transportation, accommodation), and administrative expenses according to current standards and norms.
c) Expenses for conferences, seminars, and training sessions serving the collection process.
d) Other expenses directly related to the collection process.
e) Establishing a reward fund and welfare fund for staff directly involved in the collection of fees and charges. The average annual contribution to these two funds per person shall not exceed three months' salary if the actual collection exceeds the previous year's collection, and two months' salary if it is lower than or equal to the previous year's collection.
All temporarily retained assessment fees for rating tourist accommodation facilities must be used for their intended purpose and documented according to the prescribed regulations.
3. After deducting the retained portion according to the percentage stipulated in point 2 of this section, the remaining amount of the actually collected assessment fees for rating tourist accommodation facilities (including cash, checks, or bank transfers) must be deposited into the state treasury (corresponding chapter, type, and item in the current state budget classification, Item 046) within the time frame and procedures prescribed in the Ordinance on Fees and Charges and other implementing documents. The amount deposited into the state treasury will be allocated among different levels of the state budget according to the State Budget Law.
4. The preparation and execution of the budget for income and expenditure, and the settlement of the budget for income and expenditure of the collected assessment fees for rating tourist accommodation facilities shall be carried out according to the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges, and Circular No. 25/2002/TT-BTC dated March 21, 2002 of the Ministry of Finance guiding the implementation of Decree No. 10/2002/NĐ-CP dated January 16, 2002 of the Government on the financial system applicable to public service units with revenue.
4. The establishment and implementation of the budget for revenue and expenditure, and the finalization of the revenue and expenditure budget for tourism accommodation classification certification fees shall be carried out in accordance with the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance on implementing legal provisions regarding fees and charges, and Circular No. 25/2002/TT-BTC dated March 21, 2002 of the Ministry of Finance on implementing Decree No. 10/2002/NĐ-CP dated January 16, 2002 of the Government on financial regulations applicable to income-generating public service units.
III. IMPLEMENTATION
1.This Circular shall take effect fifteen days from the date of signature. Previous regulations on fees for tourism accommodation classification that conflict with this Circular are hereby abolished.
2.The Departments of Finance and Prices, Tax Bureaus of provinces and cities, the agencies responsible for tourism accommodation classification, and fee payers shall strictly comply with the provisions of this Circular.
During implementation, if there are any difficulties, it is requested that relevant agencies, organizations, and individuals promptly report to the Ministry of Finance for further study and supplementary guidance./.
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