THE MINISTRY OF FINANCE
------- No. 34/2018/TT-BTC | THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness
-------- Hanoi, March 30, 2018 |
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
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:
No. | Charge | Rates (VND/dossier) |
1 | Appraisal for recognition of ratings of tourist accommodation establishments (including appraisal for first-time recognition and appraisal for re-recognition) | |
a | For 1-star and 2-star establishments | 1,500,000 |
b | For 3-star establishments | 2,000,000 |
c | For 4-star and 5-star establishments | 3,500,000 |
2 | Appraisal for recognition of other tourism service establishment as meeting tourist service standards (including appraisal for first-time recognition and appraisal for re-recognition) | 1,000,000 |
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Circular 34/2018/TT-BTC DOC (Word)
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