Guidelines for Declaring and Submitting the Assessment Fees for Tourist Accommodation Establishments

12:59, 11/07/2024

Circular 34/2018/TT-BTC has been issued by the Ministry of Finance stipulating the rates, collection policies, remittance, and management of the appraisal fees for the recognition of the rank of tourist accommodation establishments and other tourist service businesses meeting the standards of serving tourists.

According to Circular 34, the declaration, payment, and management of appraisal fees for tourist accommodation establishments are carried out as follows:

- No later than the 5th of each month, the fee-collecting organization must deposit the collected fees from the previous month into the pending fee account opened at the State Treasury.- The fee-collecting organization must declare and pay the collected fees on a monthly basis and settle accounts annually.- The fee-collecting organization must remit the entire amount of the collected fees into the state budget.- For the year 2018, in cases where the fee-collecting organization is a state agency operating under a cost-contracting regime, 90% of the total collected appraisal fees are to be retained for expenses related to appraisal activities and fee collection, and 10% is to be remitted into the state budget.

Refer to the fee-collecting organization in Circular 34/2018/TT-BTC effective from May 14, 2018.

- Thanh Lam -

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