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THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No:
87/2002/TT-BTC
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Hanoi, October 02, 2002
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CIRCULAR
STIPULATING THE REGIME OF COLLECTION,
REMITTANCE, MANAGEMENT AND USE OF CHARGES FOR EXPERTISE AND CLASSIFICATION OF
TOURIST ACCOMMODATION ESTABLISHMENTS
Pursuant to the Ordinance on Charges and Fees
of August 28, 2001 and the Government’s
Decree No. 57/2002/ND-CP of June 3, 2002;
Pursuant to the Government’s
Decree No. 39/2000/ND-CP of August 24, 2000 on tourist accommodation
establishments;
The Ministry of Finance hereby guides the regime of collection, remittance,
management and use of charges for expertise and classification of tourist
accommodation establishments as follows:
I.
OBJECTS OF APPLICATION AND COLLECTION LEVELS
1. Organizations
and individuals that do business in tourist accommodation establishments in
Vietnam under the provisions in Article 2 of the Government’s Decree No. 39/2000/ND-CP of August 24, 2000 on
tourist accommodation establishments and have their tourist accommodation
establishments expertised and classified by State management agencies shall
have to pay expertise charges (for the first-time expertise and re-expertise)
according to the provisions of this Circular.
2. The collection levels of charges for
expertise and classification of tourist accommodation establishments shall be
prescribed as follows:
a) First-time expertise:
- Those proposed for four-star or five-star
class: VND 2,500,000/time/establishment.
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- Those proposed two-star or one-star class: VND
500,000/time/establishment.
- Those proposed for minimum standards: VND
300,000/time/establishment.
b) Re-expertise:
- Four-star and five-star establishments: VND
2,000,000/time/establishment.
- Three-star establishments: VND
1,500,000/time/establishment.
- Two-star and one-star establishments: VND
400,000/time/establishment.
- Establishments with minimum standards: VND
200,000/time/establishment.
c) The time limits for the expertise and
re-expertise of tourist accommodation establishments stated at Items a and b
above shall comply with Clause 2, Article 9 of the Government’s Decree No. 39/2000/ND-CP of August 24, 2000 on
tourist accommodation establishments and Point 4a, Section III, Chapter II of
Circular No. 01/2001/TT-TCDL of April 27, 2001 of the General Tourism
Administration guiding the implementation thereof.
3. Charges for expertise and
classification of tourist accommodation establishments shall be collected in
Vietnam dong.
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1.
The General Tourism Administration and the provincial/municipal Tourism
Services or Tourism-Trade Services, or Trade-Tourism Services, which exercise
the State management over tourist accommodation establishments as prescribed in
Articles 14 and 15 of the Government’s
Decree No. 39/2000/ND-CP of August 24, 2000, shall organize the collection of
charges for expertise and classification of tourist accommodation
establishments (hereinafter referred collectively to as collecting agencies)
under the following regulations:
a) To publicly post up at the charge collection
places: payers and rates of charges for expertise and classification of tourist
accommodation establishments in strict accordance with the collection levels
prescribed in this Circular. To issue charge receipts (the receipts issued by
the Ministry of Finance) to charge payers upon the collection of charges (the
receipts shall be received at the Tax Departments of the localities where the
agencies conducting the expertise and classification of tourist accommodation
establishments are headquartered, and shall be managed and used according to
the Finance Ministry’s stipulations).
b) To open accounts for temporary deposit of
charges for expertise and classification of tourist accommodation
establishments (including amounts collected in cash, checks or money transfer)
at the State Treasuries of the localities where they are headquartered;
particularly for the amount collected in cash, every day or at least once a
week, to make a detailed list, fully deposit such collected amount into the
accounts opened at the State Treasuries, and manage them strictly according to
the current financial regimes.
c) To register, declare and remit the collected
charge amounts with the tax offices of the localities where they are headquartered;
effect the payment and final settlement of charge receipts and make final
settlement of the collected and remitted charge amounts with the tax offices
directly managing them strictly according to the provisions in Circular No.
63/2002/TT-BTC of July 24, 2002 guiding the implementation of law provisions on
charges and fees.
2. The agencies collecting charges for
expertise and classification of tourist accommodation establishments shall be
allowed to deduct the actually collected charge amounts to cover expenses for
charge collection according to the following percentage (%):
- For the General Tourism Administration: 90% of
the total charge amounts collected from establishments proposed or classified
three-star, four-star, and five-star.
- For provincial/municipal Tourism Services,
Tourism-Trade Services and Trade-Tourism Services: 60% of the total charge
amounts collected from establishments proposed or classified one-star,
two-star, and those with minimum standards.
The charge amounts deducted in the
above-prescribed percentages shall be used for the following specific spending
contents:
a) Payment of salaries and remuneration for
laborers hired from outside for the direct collection of charges (including
payment for overtime work for officials and employees of the agencies
conducting the expertise and classification of tourist accommodation
establishments).
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c) Expenses for conferences, seminars, and
professional training courses in service of charge collection.
d) Other expenses directly related to charge
collection.
e) Deductions to set up the reward fund and welfare
fund for officials and employees directly engaged in charge and fee collection
of the agencies conducting the expertise and classification of tourist
accommodation establishments. The maximum annual per-capita deduction levels
for the setting up of the reward fund and welfare fund shall not exceed 3
(three) months actually paid salarie, if the amount collected in the year is
higher than the previous year’s
figure, or be equal to 2 (two) months actually paid salarie, if the amount
collected in the year is lower than the previous year’s
figure.
The agencies conducting the expertise and
classification of tourist accommodation establishments must use the entire
amount of charge for expertise and classification of tourist accommodation
establishments, temporarily deducted according to the above regulations for the
right purposes, with lawful vouchers according to the prescribed regimes.
3. The actually collected amounts of
charge for expertise and classification of tourist accommodation establishments
(including those collected in cash, checks or money-transfer), after being
deducted in the percentages prescribed at Point 2 of this Section, must be
remitted into the State budget (the corresponding chapter, category and clause
of Item 046 of the current State budget index) according to the time limits and
procedures stipulated in the Ordinance on Charges and Fees and its guiding
documents. The amounts remitted into the State budget shall be allocated to
various State budget levels according to the provisions of the State Budget
Law.
4.
The elaboration and execution of charge revenue-expenditure estimates and final
settlement of charges for expertise and classification of tourist accommodation
establishments shall comply with the guidance in the Finance Ministry’s Circulars No. 63/2002/TT-BTC of July 24, 2002
guiding the implementation of law provisions on charges and fees and No.
25/2002/TT-BTC of March 21, 2002 guiding the implementation of the Government’s Decree No. 10/2002/ND-CP of January 16, 2002 on
financial regimes applicable to non-business units with revenues.
III.
IMPLEMENTATION ORGANIZATION
1. This Circular takes effect 15 days after its
signing. All previous regulations on charges for expertise and classification
of tourist accommodation establishments contrary to this Circular are hereby
annulled.
2. The provincial/municipal Finance and Pricing
Services and Tax Departments, the agencies conducting the expertise and
classification of tourist accommodation establishments, and charge payers shall
have to strictly comply with this Circular.
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FOR THE MINISTER OF FINANCE
VICE MINISTER
Truong Chi Trung