Thông tư 35/2020/TT-BTC

CIRCULAR

ON FEES FOR ISSUANCE OF INTERNATIONAL TRAVEL BUSINESS LICENSES, DOMESTIC TRAVEL BUSINESS LICENSES AND TOUR GUIDE CARDS

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

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

At the request of the Director of the Tax Policy Department;

The Minister of Finance hereby promulgates a Circular on fees for issuance of international travel business licenses, domestic travel business licenses and tour guide cards.

Article 1. Fees for issuance of international travel business licenses, domestic travel business licenses and tour guide cards

Regulations on fees payable by applicants for international travel business licenses, domestic travel business licenses and tour guide cards:

1. From May 05, 2020 to December 31, 2020 inclusive, applicants shall pay half of the fees stated in Clauses 1 and 2 Article 4 of the Circular No. 33/2018/TT-BTC dated March 30, 2018 by the Minister of Finance on fees for issuance of international travel business licenses; domestic travel business licenses; tour guide cards and licenses to establish representative offices of foreign travel enterprises in Vietnam and collection and management thereof (hereinafter referred to as “Circular No. 33/2018/TT-BTC”).

While this Decree is in effect, applicants are not required to pay for issuance of international travel business licenses; domestic travel business licenses and tour guide cards in the amounts stated in Clauses 1 and 2 of Article 4 of Decree No. 33/2018/TT-BTC.

2. Starting from January 01, 2021, applicants shall pay for issuance of international travel business licenses; domestic travel business licenses and tour guide cards in the amounts stated in Clauses 1 and 2 of Article 4 of Decree No. 33/2018/TT-BTC.

Article 2. Effect

1. This Circular takes effect from May 05, 2020 to December 31, 2020 inclusive.

2. Scope, regulated entities, fees and collection and declaration thereof, and other relevant contents not provided for by this Circular shall be implemented in compliance with regulations of Decree No. 33/2018/TT-BTC.

3. During the implementation of this Circular, any difficulty arising should be promptly reported to the Ministry of Finance for consideration and guidance./.