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MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 177/2016/TT-BTC
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Ha Noi, November 01, 2016
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CIRCULAR
PROVIDING FOR FEES FOR ISSUANCE OF LICENSE TO PROVIDE
INTERNATIONAL TRAVEL SERVICES, FEES FOR ISSUANCE OF TOURIST GUIDE
IDENTIFICATION CARDS, CHARGES FOR ISSUANCE OF NARRATOR’S CERTIFICATES, CHARGES
FOR LICENSING THE ESTABLISHMENT OF BRANCH OFFICES AND/OR REPRESENTATIVE OFFICES
OF FOREIGN TRAVEL SERVICE PROVIDERS IN VIETNAM, AND THE COLLECTION, TRANSFER,
MANAGEMENT AND USE THEREOF
Pursuant to the Law on
fees and charges dated November 25, 2015;
Pursuant to the Law on
State budget dated June 25, 2015;
Pursuant to the Law on
Tourism dated June 14, 2005;
Pursuant to the Decree
No. 120/2016/ND-CP dated August 23, 2016 by the Government providing guidance
on the implementation of a number of articles of the Law on fees and charges;
Pursuant to the Decree
No. 92/2007/ND-CP dated June 01, 2007 by the Government guiding the
implementation of a number of articles of the Law on Tourism and the Decree No.
180/2013/ND-CP dated November 14, 2013 by the Government amending and
supplementing a number of articles of the Decree No. 92/2007/ND-CP dated June 01,
2007.
Pursuant to Decree No.
215/2013/ND-CP dated December 23, 2013 by the Government defining the
functions, tasks, entitlements and organizational structure of the Ministry of
Finance;
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The Minister of
Finance hereby promulgates the Circular providing for fees for issuance of the
license to provide international travel services, fees for issuance of tourist
guide identification cards, charges for issuance of narrator’s certificates,
charges for licensing the establishment of branch offices and/or representative
offices of foreign travel service providers in Vietnam, and the collection, transfer,
management and use thereof.
Article 1. Governing
scope and regulated entities
1. Governing scope
This Circular for fees
for issuance of the license to provide international travel services, fees for
issuance of tourist guide identification cards, charges for issuance of
narrator’s certificates, charges for licensing the establishment of branch
offices and/or representative offices of foreign travel service providers in
Vietnam, and the collection, transfer, management and use thereof.
2. Regulated entities
This Circular applies to:
a) Any
organization/individual applying for a License to provide international travel
services, a license for establishment of a branch office or a representative
office of a foreign travel service provider in Vietnam, a tourist guide
identification card or a narrator’s certificate;
b) Competent authorities
in charge of travel management as defined in the Law on Tourism and the Decree
No. 92/2007/ND-CP dated June 01, 2007 by the Government guiding the
implementation of a number of articles of the Law on Tourism;
c) Other organizations
and individuals relevant to the collection, transfer, management and use of
fees for issuance of the license to provide international travel services, fees
for issuance of tourist guide identification cards, charges for issuance of
narrator’s certificates and charges for licensing the establishment of branch
offices and/or representative offices of foreign travel service providers in
Vietnam.
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Any
organization/individual applying for a License to provide international travel
services, a license for establishment of a branch office or a representative
office of a foreign travel service provider in Vietnam, a tourist guide
identification card or a narrator’s certificate as prescribed in the Law on
Tourism and the Decree No. 92/2007/ND-CP dated June 01, 2007 by the Government
guiding the implementation of a number of the Law on Tourism must pay fees and
charges specified in this Circular.
Article 3. Fee and
charge collectors
The Vietnam National
Administration of Tourism; Services of Culture, Sport and Tourism of provinces
and central-affiliated cities are fee and charge collectors.
Article 4. Fee and
charge rates
Fee and charge rates are
specified as follows:
1. Fee for pre-issuance
inspection and issuance of the License to provide international travel services (including initial issuance, replacement and
reissuance): VND 3,000,000 per license;
2. Fee for issuance of the tourist guide identification card
(including initial issuance, replacement and reissuance): VND 650,000 per card;
3. Charge for issuance of the license for establishment of a
branch office or a representative office of a foreign travel service provider in Vietnam:
a) For initial
issuance: VND 3,000,000 per license.
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4. Charge for issuance of the narrator’s
certificate (including initial
issuance, replacement and reissuance): VND 200,000 per certificate.
Article 5.
Declaration and transfer of fees and charges by collectors
1. Not later than the 05th
of every month, fee collectors shall transfer the collected fees of the
previous month to the account for fees to be transferred to state budget which
is opened at the State Treasury.
2. Fee collectors shall
make declaration and transfer the fees
and/or charges which are collected monthly and finalized annually according to the guidelines in clause 3 Article 19 and
clause 2 Article 26 of Circular No. 156/2013/TT-BTC dated November 06, 2013 by
the Minister of Finance guiding the implementation of a number of articles of
the Law on Tax administration; Law on amendments to the Law on Tax
administration and the Decree No. 83/2013/ND-CP dated July 22, 2013 by the
Government.
3. Fee/charge collectors shall transfer the collected fees
with an amount specified in Article 6 of this Circular and transfer 100% of the
collected amount of charges to the state budget in accordance with the State
Budget Index.
Article 6. Management
and use of fees
1. Regarding fees for pre-issuance inspection and issuance of
the License to provide international travel
services:
a) Fee collectors shall transfer the whole amount of collected
fees to the state budget. Expenditure on the
inspection and the collection of fees shall be
covered by the state budget and specified in the estimates of the collectors in
accordance with the policies and spending limits prescribed by laws.
b) If the fee collector is allocated funding for operation in
accordance with regulations issued by the Government or the Prime Minister on
the autonomy and self-responsibility in the use of payroll and use of
administrative management funding for regulatory agencies, the fee collector may retain the collected amount
of fees to pay the costs of inspection and fee collection as follows:
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- The Vietnam National
Administration of Tourism or the
Service of Tourism shall manage and use the collected fee amount according to
regulations in the Decree No. 120/2016/ND-CP dated August 23, 2016 by the Government detailing
and guiding the implementation of a number of articles of the Law on fees and
charges. Where, other spending related to the conduct of work, provision of
services and collection of fees includes spending on instalment of management
software, setting of network systems, lease of hosts and maintenance of network
systems to serve the issuance of travel business
license and practice of travel
business skills.
2. Regarding fees for pre-issuance inspection and the issuance
of the tourist guide identification card:
a) Fee collectors shall
transfer the whole amount of collected fees to the state budget. Expenditure on
the inspection and the collection of fees shall be covered by the state budget
and specified in the estimates of the collectors in accordance with the policies
and spending limits prescribed by laws.
b) If the fee collector
is allocated funding for operation in accordance with regulations issued by the
Government or the Prime Minister on the autonomy and self-responsibility in the
use of payroll and use of administrative management funding for regulatory
agencies, the fee collector may retain the collected amount of fees to pay the
costs of inspection and fee collection as follows:
- The Services of
Culture, Sports and Tourism or the
Service of Tourism may retain 50% of the total amount of the collected fees,
transfer 40% of the total amount of collected fees to the Vietnam National Administration of Tourism and transfer the remaining amount to the State
budget in accordance with the State Budget Index.
- The Vietnam National
Administration of Tourism or the Service of Tourism shall manage and use the collected fee amount
according to regulations in the Decree No. 120/2016/ND-CP dated August 23, 2016
by the Government detailing and guiding the implementation of a number of
articles of the Law on fees and charges. Where, other spending related to the
conduct of work, provision of services and collection of fees includes spending
on installment of management software, setting of network systems, lease of
hosts and maintenance of network systems to serve the issuance of the tourist guide identification cards and practice of tourist
guide profession.
Article 7.
Organization of implementation
1. This Circular takes effect from January 01, 2017 and
replaces the Circular No. 48/2010/TT-BTC dated April 12, 2010 by the Minister of Finance.
2. Activities relevant to
the collection, transfer, management and use of fees and/or charges which are
not specified in this Circular shall comply with the Law on fees and charges;
the Decree No. 120/2016/ND-CP dated August 23, 2016 by the Government detailing
and guiding the implementation of a number of articles of the Law on fees and
charges; the Circular No. 156/2013/TT-BTC dated November 06, 2013 by the
Ministry of Finance guiding the implementation of a number of articles of the
Law on Tax administration; Law on amendments to the Law on Tax administration
and the Decree No. 83/2013/ND-CP dated July 22, 2013 by the Government; the
Circular of the Minister of Finance guiding the printing, issuance, management
and use of invoices of collection of fees and charges and their amending
documents (if any).
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P.P. THE MINISTER
THE DEPUTY MINISTER
Vu Thi Mai