Thông tư 12/2022/TT-BTC

CIRCULAR

PROVIDING GUIDANCE ON CONTENTS AND EXPENDITURES FROM STATE BUDGET TO IMPLEMENT PROMOTION, ADVERTISING AND ASSISTANCE WITH THE DEVELOPMENT OF TOURISM OF TOURISM DEVELOPMENT ASSISTANCE FUND

Pursuant to Law on State budget dated June 25, 2015;

Pursuant to the Law on Tourism dated June 19, 2017;

Pursuant to the Government’s Decree No. 163/2016/ND-CP dated December 21, 2016 on guidelines for the Law on State budget.

Pursuant to the Government’s Decree No. 168/2017/ND-CP dated December 31, 2017 on elaboration of some articles of the Law on Tourism.

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

Pursuant to the Decision No. 49/2018/QD-TTg dated December 12, 2018 of the Prime Minister on establishment and approval for Charter of Organization and Operation of Tourism Development Assistance Fund

At the request of the Director General of Department of Finance, Administration and Profession;

The Minister of Finance promulgates the Circular on guidance on contents and expenditures from state budget to implement promotion, advertising and assistance with the development of tourism of Tourism Development Assistance Fund

Article 1. Scope and regulated entities

1. The Circular provides guidance on contents and expenditures from state budget to implement promotion, advertising and assistance with the development of tourism of Tourism Development Assistance Fund, in which:

a) The funding from state budget allocated to the Tourism Development Support Fund shall comply with regulation of Point b, Clause 3, Article 70 of the Law on Tourism; Point b, Clause 1, Article 30 of the Government’s Decree No. 168/2017/ND-CP dated December 31, 2017 on elaboration of some articles of the Law on Tourism; Clause 2, Article 8 of the Decision No. 49/ 2018/QD-TTg dated December 12, 2018 of the Prime Minister on establishment and approval for Charter of Organization and Operation of Tourism Development Assistance Fund (hereinafter referred to as “the Charter of the Tourism Development Support Fund”);

b) The promotion, advertising and assistance with the development of tourism shall comply with regulations of Article 71 of the Law on Tourism and Clause 1, Article 11 of the Charter of Tourism Development Assistance Fund

2. This Circular applies to the Tourism Development Support Fund (hereinafter referred to as “the Fund”), relevant agencies, enterprises, organizations and individuals.

Article 2. Principles of management and use of funding

1. The funding from the state budget allocated to the Fund shall only be used to carry out the promotion, advertising and assistance with the development of tourism; not be used to spend on management of the Fund's apparatus and other purposes.

2. The expenditures on promotion, advertising and assistance with the development of tourism shall comply with the regimes, standards and spending norms specified in this Circular and applicable regulations on regimes and spending norms of state budget. The Fund, agencies, enterprises, organizations and individuals that receive funding from the Fund shall be responsible to the law for the economical and effective management and use of funding according to regulations in the principles of thrift and efficiency.

3. Funding for performance of tasks assigned by the State shall be covered by state budget. In case the supporting tasks are eligible to order or bid for the provision of public non-business services according to regulations of the Government’s Decree No. 32/2019/ND-CP dated April 10, 2019 on assigning tasks, ordering or bidding for the provision of public products and services that use the state budget from frequent expenditures and applicable regulations on state budget spending.

4. The state budget that provides funding for spending of the Fund shall use the maximum funding that is 50% for performance of tasks proposed and chaired by tourism organizations and enterprises (at most 01 activity and once a year);

The specific level of funding for each organization or enterprise shall be provided according to the budget estimates for construction of tasks decided by the President of the Fund after collection of opinions from the Minister of Culture, Sports and Tourism; ensure compliance with the tourism development strategy and planning and annual budget estimates. The allocation of the sources of state budget for the purpose of performance of tasks shall be made according to a proportional structure of the funding sources that are mobilized by enterprises and organizations according to approved tasks.

During the implementation process, in case the contribution sources of organizations or enterprises do not ensure the structure and total amount specified in the approval decision of the competent authority or according to the signed contract, the President of the Fund shall be responsible for stopping or reducing the disbursement rate of funding from the state budget corresponding with the reduction in the contribution rate of organizations and enterprises. The President of the Fund shall be responsible for taking measures for withdrawing the supported funding in case the disbursement rate of funding is higher than the contribution rate of the organization or enterprise according to the approval decision or the initial signed contract.

5. The agencies, enterprises and organizations shall be responsible for properly using funding; recording receipt of funding in accounting books to reflect the receipt, management and use of funding; keeping invoices and manifests according to regulations of law on accounting; prepare statements of used funding.

Article 3. Expenditures on promotion and advertising of tourism

1. Organize promotion and advertising of tourism:

a) Expenditures on programs for introduction of overseas Vietnam tourism:

- Expenditures on exhibitions, conferences, seminars, press conferences, talkshows, cultural tourism festivals; tourism, culture, sports events and other events that introduce Vietnamese cuisine, culture and people; rental of venue, equipment, transportation, decoration, tea party, guests, printed matters, items, gifts, documents, opening ceremony, closing ceremony, art shows; display, hire of event staffs and other relevant expenses. Expenditures on welcoming party, banquet (if necessary) that shall be decided by the President of the Fund;

- Expenditures on travel allowances. The President of the Fund shall decide the quantity and members of the delegation (including the quantity of staffs of the Fund and representatives of relevant state management agencies) to ensure the principle of thrift and efficiency according to the scale of the program for overseas tourism introduction

b) Expenditures on attendance at overseas international tourism fairs:

- Expenditures on rental of space, design and booths; hire of event staffs and services for activities at the booths at the fair;

- Expenditures on dissemination of information about activities of overseas international tourism fairs; conferences, seminars, press conferences and other events regarding tourism;

- Expenditures on travel allowances. The President of the Fund shall decide the quantity and members of the delegation (including the quantity of staffs of the Fund and representatives of relevant state management agencies) to ensure the principle of thrift and efficiency according to the scale of international tourism fairs in each country and region

c)  Expenditures on inter-country, regional and international tourism promotion and advertising.

- In case of cooperation in organizing overseas tourism promotion and advertising activities, the expenditures shall comply with regulations of Points a and b, Clause 1 of this Article;

- In case of cooperation in organization in Vietnam, the expenditures shall include: domestic travel allowances; rental of space, design and booths; organization of a general booth of Vietnam tourism; opening and closing ceremonies; conferences, seminars and press conferences; dissemination of information about the organization of fairs and events; transportation, guests, receptionists, ceremonies, banquets, sightseeing programs, surveys (if any);

d) Expenditures on dissemination of information about Vietnam tourism on mass media, at important economic, political, social and diplomatic events of Vietnam; conferences, seminars, press conferences and tourism promotion events;

dd) Expenditures on survey on tourism products and destinations in Vietnam for travel agents, transporters, newspapers, speakers, politicians, social activists, artists, artisans, entrepreneurs, investors, celebrities, influencers to seek and disseminate information; introduce Vietnamese tourism brands:

- Expenditures on accommodation and travel of guests;

- Expenditures on conferences and seminars; banquets for the purpsoe of welcoming the delegation; tickets and relevant fees of attractions and surveys (if any);

- Expenditures on travel allowances for officials of the Fund;

The President of the Fund shall decide the quantity and members of the delegation to ensure the principle of thrift and efficiency according to the scale and nature of the planned survey program.

e) Expenditures on domestic inter-regional and local tourism promotion and advertising:

- Important tourism events, programs and campaigns in Vietnam: Visit Vietnam Year; political, diplomatic, cultural and sports events;

- Conferences and seminars on tourism promotion and advertising in order to strengthen connection between regions and localities in Vietnam;

- Survey programs, seminars, collection of opinions from experts, tourism enterprises, tourists for the purpose of the development of tourism markets and products;

- Dissemination of information about tourism on prestigious domestic newspapers and magazines;

- Construction, rental, maintenance of large billboards (including electronic billboards) to promote national tourism images at tourist areas, tourist attractions, international border gates, platforms where have a number of tourists and the main intersections in big cities.

2. Develop e-marketing for the purpose of tourism promotion and advertising:

a) Expenditures on construction and maintenance of a portal for the purpose of promotion and e-transactions in the tourism sector;

b) Expenditures on database and the development of applications of smart mobile devices;

c) Expenditures on advertising of tourism on websites and apps

3. Produce printed matters, items for the purpose of tourism promotion and advertising:

a) Expenditures on production of printed matters (including e-printed matters and other printed matters), items for the purpose of promotion and advertising of tourism with appropriate forms, materials and languages

b) Expenditures on production of documentaries, advertising programs, video clips and short films for the purpose of promotion and advertising of Vietnam tourism;

c) Expenditures on broadcasting and updating printed matters, items on radio and television programs, electronic products for the purpose of promotion of tourism on the internet;

d) Expenditures on transportation of printed matters, items for the purpose of domestic and foreign promotion and advertising of tourism.

4. Formulate, develop and disseminate information about Vietnam tourism brand:

a) Expenditures on rental of design, competitions for the purpose of selection for logo and slogan of Vietnam tourism;  identification of Vietnam tourism brand;

b) Expenditures on advertising of Vietnam tourism brand on the media, social networks, online platforms, public transports, tourist attractions, tourist areas, international media, including television channels, tourism and entertainment magazines, billboard advertising (electronic billboards), online advertising; advertising at overseas Vietnamese embassies, representative agencies, Vietnamese restaurants;

c) Expenditures on reality TV shows, live broadcasts on digital platforms (livestreams) and other media;

d) Expenditures on skill contests, expert contests, photos, articles, cuisine, video clips, short films, music, painting, traditional handicraft about tourism;

dd) Expenditures on competitions for vote for titles in the tourism industry for the purpose of improvement of service quality and affirmation of Vietnam tourism brand.

Article 4. Expenditures on assistance with development of tourism

1. Assist agencies, enterprises, organizations and individuals in tourism to research market and develop tourism products:

a) Expenditures on domestic and foreign market research and development of tourism product; formulation and implementation of schemes, projects, models and programs for the development of domestic new tourism product;

b) Expenditures on information technology apps for the purpose of management and development of tourism;

c) Expenditures on development and printing of documents on dissemination of information about regulations on safety for tourists before the provision of tourism products.

2. Assist with training in the development of tourism human resources:

a) Expenditures on training and improvement of vocational skills for tourism workers of tourism enterprises and organizations with a part of funding

- The funding shall be provided according to the tuition fee of the vocational training institution and the actual training time with the maximum funding that is VND 4,500,000/person/training course applied to participants who attend 3-month vocational training courses. 

- The monthly funding shall be provided according to the tuition fee of the vocational training institution and the actual training time with the maximum funding that is VND 4,500,000/person/month and the supporting time that is not more than 6 months applied to participants who attend vocational training courses (≥ 3 months). 

In case of an incomplete month of the training course according to the regulation of a vocational training institution, the incomplete month will be rounded up to 1/2 month if it has 14 days or less, or rounded up to a full month if it has 15 days or more.

b) Expenditures on training courses on state management, enterprise governance and professional ethics for tourism workers of tourism agencies, enterprises and organizations.

3. Assist tourism agencies, enterprises, organizations in tourism communication activities in the community

a) Expenditures on plans, programs and dissemination of information in order to raise social awareness of tourism, contribute to ensure a safe and healthy tourism environment and promote the image of the country and Vietnamese people;

b) Expenditures on communication programs in order to improve civilized behaviors, respect for customs, cultural identity, protect and preserve tourism resources and environment at tourist destinations, tourist areas.

Article 5. Some spending norms

1. The expenditures on conferences and seminars on promotion and advertising of domestic tourism and payment for travel allowances for people who have business trips in Vietnam shall comply with regulations of Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance on work-trip allowances and conference expenditures (hereinafter referred to as “the Circular No. 40/2017/TT-BTC”).

2. The expenditures on payment for travel allowances for people who are appointed to participate in foreign programs for promotion of tourism shall comply with regulations of Circular No. 102/2012/TT-BTC dated June 21, 2012 of the Ministry of Finance stipulating the regime of working-trip allowances for state officials and employees who travel abroad on short working missions funded by the state budget.

3. The expenditures on international conferences and seminars; reception of foreign delegations and international caravans who survey destinations and tourism products in Vietnam; translation shall comply with regulations of Circular No. 71/2018/TT-BTC dated August 10, 2018 of the Ministry of Finance on prescribing allowances for reception of foreign guests working in Vietnam, organization of international conferences and seminars in Vietnam, and reception of domestic guests. In case of journalists and travel delegations who enter Vietnam in order to survey and promote Vietnam tourism and are invited by the Fund, the expenditures shall comply with regulations on  C-class guests

4. The expenditures on programs and documents on promotion and advertising of tourism shall comply with regulations of Circular No. 76/2018/TT-BTC dated August 17, 2018 of the Ministry of Finance on guidelines for the content and expenditures on training programs, compilation of curricula for higher education and vocational education.

5. The expenditures on formulation and maintenance of a portal for the purpose of advertising and e-transactions in tourism sector (formulation of software and applications; e-printed matters; databases for promotion and advertising of tourism via internet) shall comply with regulations of Circular No. 194/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance; Joint Circular No. 19/2012/TTLT-BTC-BKHDT-BTTTT dated February 15, 2012 of the Ministry of Finance, the Ministry of Planning and Investment, the Ministry of Information and Communications; the relevant laws and regulations of the Government and the Ministry of Information and Communications on information technology application.

6. Expenditures on domestic competitions for research and initiatives on promotion and advertising of tourism for affirmation of the Vietnamese tourism brand that are organized by the Fund:

a) Compilation of questions and answers (if any): the maximum expenditure is 1.000.000 VND/test

b) Examination council, examiners, notification of exam results: the maximum expenditure is 500.000 VND/person/session

c) Members of Organization Committee, the secretary: the maximum expenditure is 350.000 VND/person/session

d) Awards: the maximum expenditures is 20.000.000 VND/collective award and 15.000.000/individual award

dd) Summary and report on the results of competitions: the maximum expenditures is 1.000.000/report

e) The expenditures on food, accommodation and travel allowances of competitors, members of the organization committee and members of the competition council during the competitions shall be provided according to the expenditures on food and accommodation allowances for the delegates who participate in competition without salary specified in Circular No. 40/2017/TT-BTC ;

g) The expenditures on rental of the hall, equipment for the stage contest and other expenditures shall be provide according to legal and valid invoices and manifests.

7. Specific expenditures on design and production of printed matters and tourism items; films with the contents of promotion and advertising of Vietnam tourism in the form of video tapes and portable memory cards for the purpose of promotion and advertising of tourism; purchase of information technology equipment and products: The expenditure shall be provided according to legal and valid invoices and manifest and regulations of the law on bidding and not be exceeded the total cost estimate for this task approved by the competent authority.

8. The activities specified at Points a, b, c and d, Clause 1, Article 3; foreign guests who request the remuneration for the attendance: The expenditure on remuneration shall be provided according to actual agreement with each subject in accordance with international practices in each country and territory. Vietnamese guests, including: artists, artisans, famous people, influencers: The expenditure on remuneration shall comply with regulations of the Government’s Decree No. 21/2015/ND-CP dated 14, February 2015 regulating royalties and rewards for cinematographic, art, theatrical works and other forms of art performance.

The President of the Fund shall decide the payment for remuneration to guests according to the scale and nature of each program The expenditures on remuneration shall be paid according to contracts within the scope of the estimate of the Fund approved by a competent authority; ensure the principle of thrift and efficiency.

Article 6. Preparation and execution of estimates and statements of funding

1. The preparation and execution of estimates and statements of funding from the state budget for promotion, advertising and assistance with the development of tourism shall comply with regulations of the law on state budget and Charter of the Fund.

2. The Ministry of Finance shall provide funding according to the annual estimate for the Fund that is equal to 10% of the total budget revenue and payment from the collection of the fees for visa and documents on exit and entry into Vietnam for foreigners and 5% of the total budget revenue and payment from the collection of the fees for visiting tourist areas and tourist attractions in the preceding year (according to data of the State Treasury).

The annual funding of the Fund covered by the State budget shall be provided according to the estimate of the Ministry of Culture, Sports and Tourism when the Fund fully meets the conditions. The Fund shall be established and operates in accordance with regulations of the Law; have independent finance; revenue and payment that are not the same as those of the state budget;

The Fund shall withdraw the funding at the State Treasury according to the estimate for expenditure assigned by a competent authority The control of expenditures, dossiers, procedures for payment and statements shall comply with regulations of the law.

3. At the end of the budget year, the Fund shall be responsible for making a report on statements of budget expenditures on promotion, advertising and assistance with the development of tourism and sending the report to the Ministry of Culture, Sports and Tourism for approval, summary and report on annual statements in accordance with regulations on statements of state budget.

Article 7. Implementation and effect

1. This Circular comes into force as of April 09, 2022.

2. The Joint Circular No. 101/2014/TTLT-BTC-BVHTTDL dated July 30, 2014 of the Ministry of Finance, Ministry of Culture, Sports and Tourism guiding the management and use of funding for the implementation of the National Action Program for Tourism from 2013 to 2020 and Joint Circular No. 163/2014/TTLT-BTC-BVHTTDL dated November 12, 2014 of the Ministry of Finance, the Ministry of Culture, Sports and Tourism guiding the management mechanism for the national program for promotion of tourism from 2013 to 2020 shall cease effect from the effective date of this Circular.

3. The Ministry of Culture, Sports and Tourism and the Fund shall be responsible for management and use of the funding of state budget in order to perform promotion, advertising and assistance with the effective development of tourism that are different from other programs and projects; assurance about the right purposes according to regulations under the inspection and control of the competent authorities in accordance with the law.

4. If the documents on expenditure regimes and norms referred to this Circular are amended or replaced with new documents, the expenditure regimes and norms shall comply with the regulations of the new documents.

Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration./.