Circular No. 177/2016/TT-BTC dated November 01, 2016 of the Ministry of Finance 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

THE MINISTRY OF FINANCE

Circular No.177/2016/TT-BTC dated November 01, 2016 of the Ministry of Finance 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

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;

At the request of the Director of the Tax Policy Department,

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. Scope of adjustment and subject of application

1. Scope of adjustment

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. Subject of application

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.

Article 2. Fee and charge payers

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 citiesarefee 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 arepresentative officeof a foreign travel service provider in Vietnam:

a) For initial issuance: VND 3,000,000 per license.

b) For replacement, reissuance, extension: VND 1,500,000 per license.

4.Charge for issuance of thenarrator’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 05^thof 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 feesand/or charges which are collected monthly and finalized annuallyaccording 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 theLicense to provide international travel services:

a)Fee collectors shall transfer the whole amount of collected fees to the state budget.Expenditure on theinspection and thecollection 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 Vietnam National Administration of Tourismmay retain 60% of thetotalcollected feeamount, transfer 30% of the total amount of the collected fee tothe Services of Culture, Sports and Tourismand transfer the remaining amount to the state budget.

- The Vietnam National Administration of Tourismor the Service of Tourism shall manage and use the collected fee amount according to regulations in the Decree No.120/2016/ND-CPdated 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 travelbusiness licenseand 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 Tourismor the Service of Tourism may retain 50% of the total amount of the collected fees, transfer 40% of the total amount of collected fees tothe Vietnam National Administration of Tourismand transfer the remaining amount to the State budget in accordance with the State Budget Index.

- The Vietnam National Administration of Tourism or theServiceof 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 ofthe tourist guide identification cardsand practice oftourist guide profession.

Article 7. Implementation organization

1.This Circular takes effectonJanuary 01, 2017 and replaces the Circular No.48/2010/TT-BTCdated April 12, 2010 bythe 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).

3. Any difficulties arising in the course of implementation of this Circular should be reported to the Ministry of Finance for consideration and guidance./.

For the Minister

The Deputy Minister

Vu Thi Mai