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THE
MINISTRY OF FINANCE -
THE GENERAL DEPARTMENT OF TOURISM
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No:
88-TTLB
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Hanoi,
November 27, 1995
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INTER-MINISTERIAL CIRCULAR
GUIDING
THE COLLECTION AND USE OF SURCHARGE IN THE TOURIST SERVICE
Surcharge in the Tourist Service
is a payment made by customers to tourist services and hotels for the good
quality of their services, and also an expression of the appreciation of
customers for the employees' good service.
The State has issued documents
guiding the use of this revenue in the Tourist Service: Official Dispatch
No.2815-V7 on July 2, 1980, Decision No.342-CT on December 9, 1987 of the
Chairman of the Council of Ministers (now the Prime Minister), Decision No.04-CT
of January 3, 1990 of the Chairman of the Council of Ministers, and Circular
No.06-TC/TCDN of February 25, 1990 of the Ministry of Finance. Since 1991 when
the Laws on turnover tax and profit tax began to be applied, all surcharge has
been accounted for in the turnover to calculate turnover tax, but the
collection and use of surcharge has become erratic, a number of services have
not collected it properly, not accounted for it clearly, or not used it
rationally.
In order for the collection and
use of surcharge in the Tourist Service to really become an economic lever, to
encourage the cadres and employees to improve the quality of their service and
raise the business efficiency while fulfilling the obligation of tax payment
taxes to the State Budget, the Ministry of Finance and the General Department
of Tourism give the following guidance on the collection and use of surcharge:
I. CONDITIONS, SCOPE AND RATE
OF SURCHARGE:
1. Conditions and scope:
a/ Conditions: The units of the
Tourist Service providing services for tours, passenger transport, hotels,
entertainments... are allowed to collect and use surcharge if they meet the
following conditions:
...
...
...
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- Publicly putting up a list of
rates.
- Clearly accounting for the
surcharge paid by customers.
b/ Scope: The business units in
the Tourist Service are allowed to collect surcharge in addition to the
customary charges of the following services:
- Renting bedrooms;
- Providing foods and drinks;
- Renting means of transport
with drivers;
- Services like laundry,
tailoring, hair-dressing, esthetics...;
- Sauna;
- Tours, tourist guides,
organized entertainments;
...
...
...
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2. Rate of surcharge:
The Tourist Service units which
are qualified as mentioned in Point 1(a) are permitted to collect at most a 5%
surcharge on the customary service charge stipulated in Point 1(b).
II. USE OF SURCHARGE:
Surcharge is a payment made in
addition to the customary service charges stipulated and added to the total
service charge paid by the customers. The unit concerned must account
separately for the surcharge, the service charge, and the price of goods on each
bill, and register them for paying turnover tax according to the tax rate set
for the business concerned.
The surcharge collected after
deduction to pay the turnover tax shall be distributed as follows:
Part of it, but not exceeding
50% of the salary and wage fund, shall be used to reward the individuals and
collectives with good quality of service, to organize study tours to improve
professional skills and to improve the working conditions. This spending is
regarded as rational and legal spending in fixing profit tax and shall not be
included in the controlled level of funds for enterprises according to the
regime of annual dividend distribution.
After paying the turnover tax
and granting rewards as mentioned above, the unit concerned shall account for
the remaining part in its revenues in order to fix the rate of profit tax and
pay it as stipulated. For the losing business units, they are not allowed to
make the above-mentioned spendings, but account for it in its revenues to make
up for the losses.
III. MANAGEMENT:
The Tourist Service units have
to closely organize and manage this source of revenue, organize the collection
of the fixed percentage of surcharge on the services mentioned above, and
rationally distribute it among the members of the unit according to this
regime. They should re-organize the writing of bills to be paid by the
customers, write the surcharge as a separate item for easy supervision and
management. They must ensure that their cadres and employees shall not receive
tips in any form.
...
...
...
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The Tourist Services shall have
to strictly carry out the concrete stipulations of this Inter-ministerial
Circular, and shall not set up other funds in any form for distribution. The
Taxation Service shall have to distribute bills to the units in conformity with
the requirement of this Circular.
This Circular takes effect on
January 1st, 1995. All relevant documents issued earlier which are contrary to
these stipulations are now annulled.
HEAD
OF THE GENERAL DEPARTMENT OF TOURISM
Do Quang Trung
FOR
THE MINISTER OF FINANCE
VICE-MINISTER
Vu Mong Giao