Thông tư 87/2002/TT-BTC của Bộ Tài chính quy định chế độ thu, nộp và quản lý sử dụng phí thẩm định phân hạng cơ sở lưu trú du lịch

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.

- Those proposed for three-star class: VND 2,000,000/time/establishment.

- 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.

II. ORGANIZATION OF THE CHARGE COLLECTION, REMITTANCE, MANAGEMENT AND USE

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).

b) Expenses in direct service of charge collection such as: stationary, working trip allowances (travel, accommodation) and official-duty allowances according to the current standards and norms.

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.

In the course of implementation, if meeting with any problems or difficulties, agencies, organizations and individuals are requested to report them promptly to the Ministry of Finance for study and additional guidance.