JOINT CIRCULAR No. 88-TTLB guides the collection and use of service fees in the tourism industry, stipulating conditions, scope, and rates of fee collection as well as management and implementation methods.
적용 범위
["Business entities under the Tourism sector"]
핵심 사항
- "Tourism business entities that meet the conditions at point 1(a) are permitted to collect no more than 5% on the selling price of services within the prescribed scope"
- "Service fee is an additional amount paid beyond the defined service price but included in the total service payment made by customers"
- "May be allocated for rewarding individuals and groups with high-quality service, for training and improving professional skills, and for improving working conditions, but not exceeding 50% of the actual wage fund"
- "Tourism business entities must strictly manage this revenue, collecting at the correct rate and within the prescribed scope"
- "The service fee must be recorded as a separate item on the invoice issued to customers"
🌐 이 문서의 사회적 영향
- "Encourage tourism staff to improve service quality"
- "Increase income for tourism businesses"
- "Reduce arbitrariness in the collection and use of service fees"
- "It may increase costs for customers when using services"
- "For loss-making business entities, rewards from the service fee fund are not allowed"
❓ 자주 묻는 질문
What is the maximum rate for collecting service fees?
The maximum rate is 5% on the selling price of services within the prescribed scope.
How are service fees utilized?
After paying turnover tax, the service fee can be allocated for rewarding employees and improving working conditions, but not exceeding 50% of the actual wage fund.
How should the service fee be recorded on the invoice?
The service fee must be recorded as a separate item on the invoice issued to customers.
전문
CIRCULAR
JOINT MINISTRY OF FINANCE - NATIONAL TOURISM ADMINISTRATION DECREE NO. 88-TTLT
DATE OF ISSUE: NOVEMBER 27, 1995 GUIDELINES FOR THE COLLECTION AND USE OF SERVICE FEES IN THE TOURISM INDUSTRY
Service fees in the Tourism Industry are amounts of money given by customers to tourism service businesses and hotels as a reward for good service quality, and also reflect the satisfaction of those being served with the attitude of the service staff.
The State has issued several documents guiding the use of this amount of money in the Tourism Industry (Circular No. 2815-V7 dated July 2, 1980, Decision No. 342-CT dated December 9, 1987 by the Chairman of the Council of Ministers (now Prime Minister), Decision No. 4-CT dated January 3, 1990 by the Chairman of the Council of Ministers, and Circular No. 6-TC/TCĐN dated February 25, 1990 by the Ministry of Finance). From 1991 onwards, due to the implementation of various Business Tax Laws, all income from service fees must be included in business revenue to calculate business tax. However, the collection and use of additional service fees remain arbitrary; some entities collect improperly, record unclearly, and use inefficiently.
To ensure that the collection and use of service fees in the Tourism Industry truly become an economic lever, encouraging employees to improve service quality, enhance business efficiency, and fulfill their tax obligations to the State Budget, the Joint Ministry of Finance - National Tourism Administration provides guidelines for the collection and use of service fees as follows:
I. CONDITIONS, SCOPE, AND LEVEL OF SERVICE FEES
1. Conditions and scope:
a) Conditions: Tourism industry units operating travel agencies, passenger transport, hotels, entertainment services, etc., if they meet the following conditions, may collect and use service fees:
- Providing high-quality service that satisfies customers and leads them to voluntarily pay additional rewards beyond the service price.
- Publicly displaying prices.
- Clearly accounting for additional customer rewards.
b) Scope: Tourism industry business units are permitted to collect service fees on the prices of the following services:
- Room rental;
- Food and beverage service;
- Rental of transportation means with attendant service;
- Services such as laundry, tailoring, hair cutting, beauty treatments, etc.;
- Steam bath;
- Travel agency services, tour guiding, organizing entertainment activities;
- Other services.
2. Level of service fee collection:
Tourism industry business units meeting the conditions specified in point 1(a) may collect service fees not exceeding 5% of the selling price of services within the scope defined in point 1(b).
II. CONTENTS OF SERVICE FEE USE
Service fees are additional amounts paid outside the stipulated service prices but are included in the total amount paid by customers. Units must separately account for service fees, service prices, and goods on each service invoice and declare business tax according to the applicable tax rate for their business sector.
After paying business tax as prescribed, the collected service fees shall be distributed as follows:
Up to 50% can be allocated for rewarding individuals and groups with excellent service quality, for training and improving professional skills, and for improving working conditions. These expenses are considered reasonable and valid when determining taxable income and are not counted towards the annual profit distribution limit.
The remaining amount after paying business tax and allocating rewards as mentioned above shall be recorded as unit income to determine taxable income and pay corporate income tax as prescribed. For loss-making units, no allocations for the aforementioned items are allowed; instead, these should be recorded together with income to reduce losses.
III. MANAGEMENT WORK
Tourism industry business units need to strictly manage this income, collecting at the prescribed rates and within the defined scope, and reasonably distribute it internally according to this system. Units must organize and record invoices properly, with service fees listed as a separate item for easy tracking and management. Units are responsible for educating staff not to accept private gratuities under any form.
IV. IMPLEMENTATION
Tourism enterprises must strictly comply with specific regulations set by the Joint Ministries, and are prohibited from forming other funds for distribution under any form. Tax authorities are responsible for issuing invoices to units in accordance with the requirements of this Circular.
This Circular takes effect from January 1, 1995. Previous documents conflicting with these provisions are no longer effective.
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