Regulations on Declaration and Payment of Fees and Appraisal Fees by Collecting Organizations

the declaration, payment, and management of fees and charges collected by a collecting organization are instructed as follows in Circular 33:

1. No later than the 5th of each month, the fee collecting organization must transfer the collected fees of the previous month to the fee holding account awaiting payment to the state budget, opened at the State Treasury.

2. The fee and charge collecting organization must declare and pay the collected fees and charges monthly and finalize the accounts annually.

3. The fee and charge collecting organization must pay all collected fees and charges to the state budget.

4. For the year 2018, in cases where the fee collecting organization is a state agency operating under a funding contract and has been allocated a state budget revenue and expenditure estimate for 2018, which includes the fees under Circular 33, the following shall apply:

- For the appraisal fee for the issuance of international travel business licenses and domestic travel business licenses: The fee collecting organization is allowed to retain 90% of the total collected appraisal fees to cover the costs of appraisal activities and fee collection, and must pay 10% into the state budget.- For the appraisal fee for issuing tour guide cards: The fee collecting organization is allowed to retain the collected fee to cover the costs of appraisal and fee collection, as follows: The Department of Culture, Sports and Tourism or the Department of Tourism is allowed to retain 60% of the total collected fees; transfer 30% of the total collected fees to the Vietnam National Administration of Tourism, and pay 10% of the collected fees into the state budget.

More details can be found in Circular 33/2018/TT-BTC effective from May 14, 2018.

- Thanh Lam -

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