The accommodation services include many activities
adjustable wide audience, tangible and invisible goods, the output elements, resulting in no apparent ill-defined collection taxable. In recent years, Khanh Hoa Department of Taxation has strengthened performed tax administration in this field and has many positive results but there still remain shortcomings. This study is conducted to assess the actual situations in tax administration in the accommodation sector in Nha Trang city, then to propose some solutions and recommendations to improve the tax administration in the accommodation sector in the city of Nha Trang.