Circular No. 34/2018/TT-BTC dated March 30, 2018 on prescribing the rates and collection, remittance and management of charges for appraisal for recognition of ratings of tourist accommodation establishments and recognition of other tourism service establishments as meeting tourist service standards

CIRCULAR

Prescribing the rates and collection, remittance and management of charges for appraisal for recognition of ratings of tourist accommodation establishments and recognition of other tourism service establishments as meeting tourist service standards^[1]

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

Pursuant to the June 19, 2017 Tourism Law;

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 Tax Policy Department,

The Minister of Finance promulgates the Circular prescribing the rates and collection, remittance and management of charges for appraisal for recognition of ratings of tourist accommodation establishments and recognition of other tourism service establishments as meeting tourist service standards.

Article 1.Scope of regulation and subjects of application

1. This Circular prescribes the rates and collection, remittance and management of charges for appraisal for recognition of ratings of tourist accommodation establishments and recognition of other tourism service establishments as meeting tourist service standards.

2. This Circular applies to:

a/ Organizations and individuals providing tourist accommodation or other tourism services in Vietnam that submit dossiers of request for recognition of ratings of tourist accommodation establishment or recognition of other tourism service establishments as meeting tourist service standards;

b/ State management agencies conducting the recognition of ratings of tourist accommodation establishments and recognition of other tourism service establishments in accordance with the Tourism Law;

c/ Other organizations and individuals engaged in the collection, remittance, management and use of charges for appraisal for recognition of ratings of tourist accommodation establishments and recognition of other tourism service establishments as meeting tourist service standards.

Article 2.Charge payers

Organizations and individuals providing tourist accommodation or other tourism services in Vietnam, when submitting dossiers of request for recognition of ratings of tourist accommodation establishments or recognition of other tourism service establishments as meeting tourist service standards, shall pay appraisal charges in accordance with this Circular.

Article 3.Charge collectors

Charge collectors prescribed in this Circular are the Vietnam National Administration of Tourism; Departments of Culture, Sports and Tourisms; and Tourism Departments of provinces and centrally run cities.

Article 4.Charge rates

Charge rates are prescribed as follows:

Article 5.Charge declaration, remittance and management

1. By the 5^thevery month at the latest, charge collectors shall remit the charge amount collected in the preceding month to an account opened at the State Treasury to keep collected charge amounts pending remittance into the state budget.

2. Charge collectors shall declare and remit collected charge amounts on a monthly basis and conduct finalization on an annual basis under the guidance in Clause 3, Article 19 and Clause 2, Article 26 of the Minister of Finance’s Circular No. 156/2013/TT-BTC of November 6, 2013, guiding the implementation of a number of articles of the Law on Tax Administration and the Government’s Decree No. 83/2013/ND-CP of July 22, 2013.

3. Charge collectors shall wholly remit collected charge amounts into the state budget according to the corresponding chapter, item and sub-item of the State Budget Index. Expenses for appraisal and charge collection work shall be allocated from the state budget within their expenditure estimates in accordance with regulations on state budget spending regimes and levels.

4. Particularly for 2018, in case charge collectors are state agencies having their operation expenses covered by the proceeds from charge collection under Clause 1, Article 4 of 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, and have been assigned state budget revenue and expenditure estimates for 2018, including charges governed by this Circular, they may deduct and retain 90% of the collected charge amounts to cover expenses for appraisal and charge collection work and remit the remaining 10% into the state budget. The retained amount shall be managed and used according to Article 5 of 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.

Article 6.Organization of implementation

1. This Circular takes effect on May 14, 2018, and replaces the Minister of Finance’s Circular No. 178/2016/TT-BTC of November 1, 2016, prescribed the rates and collection, remittance, management and use of charges for appraisal and rating of tourist accommodation establishments and other tourist service establishments meeting tourist service standards.

2. Other contents related to charge collection, remittance, management and use; charge collection receipts and disclosure of charge collection regulations not yet mentioned in this Circular shall comply with the Law on Charges and Fees; 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; the Minister of Finance’s Circular No. 156/2013/TT-BTC of November 6, 2013, guiding the implementation of a number of articles of the Law on Tax Administration, the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration, and Government’s Decree No. 83/2013/ND-CP of July 22, 2013; and the Minister of Finance’s Circular No. 303/2016/TT-BTC of November 15, 2016, guiding the printing, issuance, management and use of collection receipts of charges and fees belonging to state budget revenues and their amending, supplementing and replacing texts, if any.

3. Any problems arising in the course of implementation of this Circular should be promptly reported to the Ministry of Finance for study and additional guidance.-

For the Minister of Finance
Deputy Minister
VU THI MAI