Recently, the Government has issued Decree 180/2013/ND-CP in which the deposit for international tourism business rises double. Accordingly, the deposit for tourists entering Vietnam is VND 250 million, for foreign tourists or both of above forms is VND 500 million.
The amount of money must be deposited at a bank, the enterprise shall enjoy interests pursuant to agreement with bank. This amount of money shall be refunded upon decision to withdraw business certificate or when the enterprise has completed obligations for clients.
The Decree 180 takes effects on January 1st 2014.