Thông tư 107/2002/TT-BTC

Circular No.107/2002/TT-BTC of December 02, 2002 guiding the regime of collection, payment and management of use of the fees for granting of international tour business licenses and granting of tourist guide cards

Nội dung toàn văn Circular No.107/2002/TT-BTC of December 02, 2002 guiding the regime of collection, payment and management of use of the fees for granting of international tour business licenses and granting of tourist guide cards


THE MINISTRY OF FINANCE
-------

OF VIET
- Freedom - Happiness
------------

No: 107/2002/TT-BTC

, December 02, 2002

 

CIRCULAR

GUIDING THE REGIME OF COLLECTION, PAYMENT AND MANAGEMENT OF USE OF THE FEES FOR GRANTING OF INTERNATIONAL TOUR BUSINESS LICENSES AND GRANTING OF TOURIST GUIDE CARDS

Pursuant to the Charge and Fee Ordinance of August 28, 2001 and the Governments Decree No. 57/2002/ND-CP of March 6, 2002 detailing the implementation of the Charge and Fee Ordinance;
Pursuant to the Governments Decree No. 27/2001/ND-CP of June 5, 2001 on tour and tourist guide business;
The Finance Ministry hereby guides the regime of collection, payment and management of use of the fees for granting of international tour business licenses and granting of tourist guide cards, as follows:

I. FEE PAYERS AND FEE LEVELS

1. Organizations and individuals, when being granted by State management agencies licenses for international tour business and tourist guide cards defined in Clause 1, Article 6 and Article 10 of the Governments Decree No. 27/2001/ND-CP of June 5, 2001 on tour and tourist guide business, shall have to pay the fees prescribed in this Circular.

2. The fee levels for granting of international tour business licenses and tourist guide cards are as follows:

- International tour business license: VND 1,200,000/license.

- Tourist guide card: VND 200,000/card.

3. The fees for granting of international tour business licenses and tourist guide cards shall be dong.

II. ORGANIZATION OF COLLECTION, PAYMENT AND USE MANAGEMENT

1. The General Department of Tourism shall collect the fee for granting of international tour business licenses according to the provisions at Point d, Clause 2, Article 7, and the Tourism Departments or Trade-Tourism or Tourism-Trade Services of the provinces and centrally-run cities shall grant tourist guide cards according to the provisions in Clause 3, Article 15 of the Governments Decree No. 27/2001/ND-CP of June 5, 2001 on tour and tourist guide business.

The agencies collecting the fees for granting of international tour business licenses and tourist guide cards shall have to:

a/ Post up openly at the fee-collecting places the information on fee payers and levels of the fees for granting of international tour business licenses and tourist guide cards strictly according to the provisions of this Circular. Upon collecting fees, they shall give fee collection receipts (issued by the Finance Ministry) to the fee payers. Receipts shall be received at the Tax Departments of the localities where the agencies granting international tour business licenses and tourist guide cards are located, and must be managed and used in strict compliance with the regulations of the Finance Ministry.

c/ Register, declare and pay the fees to the tax offices in localities where they are headquartered, conduct the settlement and liquidation of fee collection receipts as well as settlement of collected and remitted fee amounts with the tax offices directly managing them in strict compliance with the provisions of the Finance Ministrys Circular No. 63/2002/TT-BTC of July 24, 2002 guiding the implementation of law provisions on charges and fees.

2. The agencies collecting the fee for granting of international tour business licenses shall be entitled to deduct 30% and those collecting the fee for granting of tourist guide cards shall be entitled to deduct 50% of the total actually collected fee amounts, before remitting them into the State budget, to cover expenses for the fee collection work, according to the following specific contents:

a/ Expenses for laborers hired from outside to directly collect the fees, being wages or remunerations, allowances, wage- or remuneration-based contributions according to the current regimes (including those paid for over-time work actually done by officials and employees of the fee-collecting agencies as provided for by the applicable regimes).

b/ Expenses in direct service of the fee collection, such as expenses for stationery and office supplies; telephone, electricity and water charges; working trip allowance according to the current norms and limits.

The whole amount of fees for granting of international tour business licenses and tourist guide cards, which is temporarily deducted as prescribed above, must be used by the collecting agencies for the right purposes with lawful vouchers according to the prescribed regimes.

3. The total amount of actually collected fees for granting of international tour business licenses and tourist guide cards (including amounts collected in cash, check or account transfer), after subtracting amounts deducted and left according to the percentages prescribed at Point 2 of this Section, must be remitted into the State budget (corresponding chapter, category and item, Section 046 of the current State budget index) within the time limit and according to the procedures prescribed by the Charge and Fee Ordinance and documents guiding the implementation thereof. Fee amounts remitted into the State budget by the General Department of Tourism shall be wholly channeled into the central budget, while those remitted by the provincial/municipal Tourism Departments, Tourism-Trade or Trade-Tourism Services shall be wholly channeled into local budgets.

4. The elaboration and observance of revenue-expenditure estimates and revenue-expenditure settlement of collected fees for granting of international tour business licenses and tourist guide cards shall comply with the guidance in the Finance Ministrys Circular No. 63/2002/TT-BTC of July 24, 2002 guiding the implementation of the Governments Decree No. 57/2002/ND-CP of June 3, 2002 detailing the implementation of the Charge and Fee Ordinance.

III. ORGANIZATION OF IMPLEMENTATION

1. This Circular takes effect 15 days after its signing. All previous stipulations on the fees for granting of international tour business licenses and tourist guide cards, which are contrary to this Circular, shall hereby cease to be effective.

2. The provincial/municipal Finance and Pricing Services, the Tax Departments of the provinces and centrally-run cities, the agencies granting international tour business licenses and tourist guide cards, and fee payers shall have to strictly comply with the provisions of this Circular.

Any problems arising in the course of implementation should be promptly reported by concerned agencies, organizations and individuals to the Finance Ministry for study and additional guidance.

 

 

FOR THE MINISTER OF FINANCE
VICE MINISTER




Truong Chi Trung

 

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Loại văn bảnThông tư
Số hiệu107/2002/TT-BTC
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Ngày ban hành02/12/2002
Ngày hiệu lực17/12/2002
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Lĩnh vựcDoanh nghiệp, Thuế - Phí - Lệ Phí
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          Circular No.107/2002/TT-BTC of December 02, 2002 guiding the regime of collection, payment and management of use of the fees for granting of international tour business licenses and granting of tourist guide cards
          Loại văn bảnThông tư
          Số hiệu107/2002/TT-BTC
          Cơ quan ban hànhBộ Tài chính
          Người kýTrương Chí Trung
          Ngày ban hành02/12/2002
          Ngày hiệu lực17/12/2002
          Ngày công báo...
          Số công báo
          Lĩnh vựcDoanh nghiệp, Thuế - Phí - Lệ Phí
          Tình trạng hiệu lựcHết hiệu lực 27/05/2010
          Cập nhật15 năm trước

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                Lịch sử hiệu lực Circular No.107/2002/TT-BTC of December 02, 2002 guiding the regime of collection, payment and management of use of the fees for granting of international tour business licenses and granting of tourist guide cards

                • 02/12/2002

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