Circular No. 33/2018/TT-BTC dated March 30, 2018 of the Ministry of Finance on prescribing the rates and the collection, remittance and management of appraisal charges for grant of international tour operator licenses or domestic travel service business licenses; appraisal charges for grant of tour guide’s cards; and fees for grant of licenses for establishment of Vietnam-based representative offices of foreign travel service business enterprises

CIRCULAR

Prescribing the rates and the collection, remittance and management of appraisal charges for grant of international tour operator licenses or domestic travel service business licenses; appraisal charges for grant of tour guide’s cards; and fees for grant of licenses for establishment of Vietnam-based representative offices of foreign travel service business enterprises

Pursuant to the November 25, 2015 Law on Charges and Fees;

Pursuant to the June 19, 2017 Law on Tourism;

Pursuant to the June 25, 2015 Law on the State Budget;

Pursuant to the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding the implementation of a number of articles of the Law on Charges and Fees;

Pursuant to the Government’s Decree No. 87/2017/ND-CP of July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

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

The Minister of Finance promulgates the Circular prescribing the rates and the collection, remittance and management of appraisal charges for grant of international tour operator licenses or domestic travel service business licenses; appraisal charges for grant of tour guide’s cards; and fees for grant of licenses for establishment of Vietnam-based representative offices of foreign travel service business enterprises.

Article 1. Scope of regulation and subjects of application

1. This Circular prescribes the rates and the collection, remittance and management of appraisal charges for grant of international tour operator licenses or domestic travel service business licenses; appraisal charges for grant of tour guide’s cards; and fees for grant of licenses for establishment of Vietnam-based representative offices of foreign travel service business enterprises.

2. This Circular applies to:

a/ Organizations and individuals that submit dossiers requesting state management agencies in charge of tourism to grant international tour operator licenses, domestic travel service business licenses, tour guide’s cards, or licenses for establishment of Vietnam-based representative offices of foreign travel service business enterprises;

b/ Agencies competent to perform the state management of tourism as defined in the Law on Tourism;

c/ Other organizations and individuals involved in the collection, remittance, management and use of appraisal charges for grant of international tour operator licenses or domestic travel service business licenses; and appraisal charges for grant of tour guide’s cards; and fees for grant of licenses for establishment of Vietnam-based representative offices of foreign travel service business enterprises.

Article 2. Charge and fee payers

1. Organizations and individuals that submit dossiers requesting state management agencies in charge of tourism to grant international tour operator licenses, domestic travel service business licenses or tour guide’s cards shall pay charges in accordance with this Circular.

2. Foreign travel service business enterprises that are granted licenses for establishment of their representative offices in Vietnam shall pay fees in accordance with this Circular.

Article 3. Charge and fee collectors

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