THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 107/2002/TT-BTC
Hanoi, December 02, 2002
 CIRCULAR
GUIDING THE REGIME OF COLLECTION, PAYMENT AND MANAGEMENT OF USE OF THE FEES FOR GRANTING OF INTERNATIONAL TOUR BUSINESS LICENSES AND GRANTING OF TOURIST GUIDE CARDS
Pursuant to the Charge and Fee Ordinance of August 28, 2001 and the Governments Decree No. 57/2002/ND-CP of March 6, 2002 detailing the implementation of the Charge and Fee Ordinance;
Pursuant to the Governments Decree No. 27/2001/ND-CP of June 5, 2001 on tour and tourist guide business;
The Finance Ministry hereby guides the regime of collection, payment and management of use of the fees for granting of international tour business licenses and granting of tourist guide cards, as follows:
I. FEE PAYERS AND FEE LEVELS
1. Organizations and individuals, when being granted by State management agencies licenses for international tour business and tourist guide cards defined in Clause 1, Article 6 and Article 10 of the Governments Decree No. 27/2001/ND-CP of June 5, 2001 on tour and tourist guide business, shall have to pay the fees prescribed in this Circular.
2. The fee levels for granting of international tour business licenses and tourist guide cards are as follows:
- International tour business license: VND 1,200,000/license.
- Tourist guide card: VND 200,000/card.