Thông tư 66/1998/TT-TCDL

CIRCULAR

GUIDING THE IMPLEMENTATION OF DECISION No.477-TTg OF JULY 3, 1997 OF THE PRIME MINISTER ON THE COLLECTION OF TELECOMMUNI-CATIONS SURCHARGES AT HOTELS

Pursuant to Decision No.477-TTg of July 3, 1997 of the Prime Minister on the collection of telecommunications surcharges at hotels.
After consulting the General Department of Post and Telecommunications and the Ministry of Finance, the General Department of Tourism hereby guides the collection of telecommunications surcharge at hotels as follows:

I. APPLICATION SCOPE:

- This Circular shall cover hotels of 1 to 5-star grading and having postal equipment to provide postal and telecommunications services.

- Non-star hotels, guest houses, rest houses, restaurants shall not be subject to this Circular.

- 1 to 5-star hotels, which have not yet compiled and submitted their dossiers to the Department of State Management on Tourism, shall have to promptly do it for timely approval and application of surcharge levels stipulated in Decision No.477-TTg of July 3, 1997 of the Government.

II. SURCHARGE LEVELS

1. For 4 to 5-star hotels, the maximum telecommunications surcharge shall be 25%.

2. For 3-star hotels, the maximum telecommunications surcharge shall be 15%.

3. For 1 to 2-star hotels, the maximum telecommunications surcharge shall be 10%.

III. REGISTRATION OF SURCHARGE LEVELS

1. The hotels shall base themselves on their star-grading and the extent of their investment in postal equipment to register their specific surcharge levels. The hotels that have invested in all postal equipment, including switchboards and single terminals shall be entitled to apply the maximum surcharge levels prescribed above.

2. The hotels shall fill the procedures for registration of their telecommunications surcharge levels at the tax agency that directly manages the collection, the pricing agency and the local post office, and at the same time send them to the General Department of Post and Telecommunications and the Regional Departments of Post and Telecommunications for management.

3. The hotels' registered surcharge levels shall be publicly posted up for customers to implement.

4. If telecommunications surcharge collection amounts, after paying turnover tax at the rate of 10% and deducting expenses directly related to information services at hotels, yield profits, such profits shall be paid into the State budget under the current regulations.

IV. IMPLEMENTATION TIME

This Circular takes effect from August 3, 1997. The previous stipulations which are contrary to the provisions of Decision No.477-TTg of the Prime Minister and the guidance in this Circular are now annulled.

Any difficulties and problems arising in the course of implementation shall be reported by the concerned units to the General Department of Tourism for consideration and settlement.