THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 87/2002/TT-BTC
Hanoi, October 02, 2002
 
CIRCULAR
STIPULATING THE REGIME OF COLLECTION, REMITTANCE, MANAGEMENT AND USE OF CHARGES FOR EXPERTISE AND CLASSIFICATION OF TOURIST ACCOMMODATION ESTABLISHMENTS
Pursuant to the Ordinance on Charges and Fees of August 28, 2001 and the Government’s Decree No. 57/2002/ND-CP of June 3, 2002;
Pursuant to the Government’s Decree No. 39/2000/ND-CP of August 24, 2000 on tourist accommodation establishments;
The Ministry of Finance hereby guides the regime of collection, remittance, management and use of charges for expertise and classification of tourist accommodation establishments as follows:
I. OBJECTS OF APPLICATION AND COLLECTION LEVELS
1.Organizations and individuals that do business in tourist accommodation establishments in Vietnam under the provisions in Article 2 of the Government’s Decree No. 39/2000/ND-CP of August 24, 2000 on tourist accommodation establishments and have their tourist accommodation establishments expertised and classified by State management agencies shall have to pay expertise charges (for the first-time expertise and re-expertise) according to the provisions of this Circular.
2. The collection levels of charges for expertise and classification of tourist accommodation establishments shall be prescribed as follows:
 

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