Expenditures on assistance with development of tourism from the Tourism Development Support Fund in Vietnam

Expenditures on assistance with development of tourism from the Tourism Development Support Fund in Vietnam (Internet image)

Regarding this issue, LawNet would like to answer as follows:

1. Sources of the Tourism Development Assistance Fund in Vietnam

According to Clause 1, Article 30 of Decree 168/2017/ND-CP, the Tourism Development Assistance Fund in Vietnam is derived from:

- Charter capital of the Tourism Development Assistance Fund covered by the state budget for 03 first years. Capital shall be allocated after the Prime Minister decides to establish and approve the Fund’s charter;

- Annually, the state budget shall cover an additional amount equal to 10% of the total budget revenue from collection of fees for issuance of visas and documents relating to exit from and entry to Vietnam to foreigners and 5% of total budget revenue from fees for tours of tourism areas and tourist attractions.

- Voluntary and legal contribution of domestic and foreign enterprises, organizations and individuals;

- Deposit interest;

- Other legal revenues.

2. Expenditures on assistance with development of tourism in Vietnam

Specifically, in Article 4 of Circular 12/2022/TT-BTC, the expenditures on assistance with development of tourism in Vietnam are as follows:

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

- 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;

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

- 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:

- 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.

- 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

- 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;

- 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.

Thanh Rin

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