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MINISTRY OF
FINANCE OF VIETNAM
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No. 52/2025/TT-BTC
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Hanoi, June 24,
2025
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CIRCULAR
ON
REGULATIONS ON COLLECTION, EXEMPTION, TRANSFER, MANAGEMENT AND USE OF FEES FOR
THE RIGHT TO OPERATE TELECOMMUNICATIONS, FEES FOR ISSUANCE OF LICENSE FOR
BUSINESS OF TELECOMMUNICATIONS SERVICES AND LICENSE FOR TELECOMMUNICATIONS
OPERATIONS
Pursuant to the Law on Fees and Charges dated
November 25, 2015;
Pursuant to the Law on State Budget dated June
25, 2015;
Pursuant to the Law on Telecommunications dated
November 24, 2023;
Pursuant to Decree No. 120/2016/ND-CP dated
August 23, 2016 of the Government detailing and guiding the implementation of a
number of articles of the Law on Fees and Charges; Decree No. 82/2023/ND-CP
dated November 28, 2023 of the Government on amendments to some articles of
Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government detailing and
guiding the implementation of a number of articles of the Law on Fees and
Charges;
Pursuant to Decree No. 163/2024/ND-CP dated
December 24, 2024 of the Government elaborating some articles and measures for
enforcement of Law on Telecommunications;
Pursuant to Decree No. 126/2020/ND-CP dated
September 19, 2020 of the Government detailing and guiding the implementation
of a number of articles of the Law on Fees and Charges; Decree No.
91/2022/ND-CP dated October 30, 2022 of the Government on amendments to some
articles of Decree No. 126/2020/ND-CP dated September 19, 2020 of the
Government detailing and guiding the implementation of a number of articles of
the Law on Fees and Charges;
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Pursuant to Decree No. 29/2025/ND-CP dated
February 24, 2025 of the Government on functions, tasks, powers and
organizational structure of the Ministry of Finance of Vietnam;
At the request of the Director General of the
Department of Management and Supervision of Policies for Taxes, Fees and
Charges;
The Minister of Finance promulgates the Circular
on collection, exemption, transfer, management and use of fees for the right to
operate telecommunications, fees for issuance of license for business of
telecommunications services and license for telecommunications operations.
Article 1. Scope and regulated
entities
1. This Circular regulates collection, exemption,
transfer, management and use of fees for the right to operate
telecommunications, fees for issuance of license for business of
telecommunications services and license for telecommunications operations
(hereinafter referred to as “fees for issuance of license for
telecommunications”).
2. This Circular applies to the following entities:
fee payers, collecting agencies and other organizations relating to collection,
payment, management and use of fees for the right to operate telecommunications
and fees for issuance of license for telecommunications.
Article 2. Fee payers;
collection of fees and charges
1. Fee payers:
a) Organizations and enterprises having license for
telecommunications in accordance with telecommunications law shall pay the fees
for issuance of license for telecommunications as prescribed in this Circular.
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2. Fee collectors: Competent authorities
responsible for issuance of license for telecommunications in accordance with
telecommunications law shall collect fee and charges as prescribed in this
Circular.
Article 3. Subjects eligible
for fee and charge exemption
1. Telecommunications only used for national
defense, security and cipher activities.
2. Telecommunications only used for directives for
coordination for disaster rescue and management; dike maintenance; and rescue
of works related to dike safety, fire, humane activities and other disasters.
3. Telecommunications only used for diplomatic
bodies, consular bodies and representative bodies of international
organizations in Vietnam that are eligible for diplomatic privileges and
immunities.
4. Telecommunications of Voice of Vietnam, Vietnam
Television for communication and dissemination of guidelines and lines of the
Communist Party of Vietnam; policies and laws of the State; and for non-profit
activities.
Article 4. Fees and charges
Fees for the right to operate telecommunications
and fees for issuance of license for telecommunications are prescribed in the
List of fees thereof attached to this Circular.
Article 5. Declaration and
payment of fees and charges
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a) Annually, based on the revenue of
telecommunications services of the previous year, the quarterly fee is
one-fourth of the annual fee. The time limit for payment of fee is the last day
of the first following month of the payment quarter.
b) Revenue of telecommunication services of the
previous year shall comply with telecommunication laws.
In cases where fee payers operate in less than 12
months of the previous year, the revenue of the previous year is determined by
the total revenue of the previous year divided by the number of operating
months (rounded) and multiplied by 12.
In cases where the fiscal year of the fee payers
does not comply with the Gregorian calendar, the revenue of the previous year
is determined in accordance with the fiscal year.
c) In cases where enterprises are issued license
for business of telecommunications services for the first time, the quarterly
annual fee in which the license is issued is one-fourth of the fee according to
the minimum revenue as prescribed in the List of fees and charges attached to
this Circular (50.000.000 VND/4). The duration for calculation of the fee
starts from the quarter in which the license is issued.
d) In cases where the license for business of
telecommunications services is expired or revoked, enterprises shall pay full
fee for provision of telecommunications services for the quarter that includes
the expiration date or the revocation date. The time limit for payment of the
fee is before the date on which the license is revoked or expired.
dd) In cases where the license for
telecommunications services is extended or re-issued, the fee for provision of
services is calculated from the following quarter of the quarter in which the
extended or re-issued license takes effect.
2. Fees for installation of public
telecommunications network
a) Fee for installation of public
telecommunications network is calculated from the month in which the license
takes effect to the previous month of the month in which the license is expired
or revoked.
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c) In cases where enterprises are issued license
for the first time, the fee is the fee for the year divided by 12 and
multiplied by the months subject to fee calculation. The time limit for payment
of fee is within 10 days from the date on which the license is issued and
before the handover of the license.
d) In cases where enterprises request for
re-issuance or amendments to the license but the fee for re-issued or amended
license is different to the fee for the previous license, the fee for the year is
determined as follows:
Annual fee
=
Fee for the
previous license
+
Fee for re-issued
or amended license
Where:
- The fee for the previous license is the annual
fee as prescribed in the List of fees divided by 12 multiplied by the months
subject to fee calculation (before the month in which the re-issued or amended
license is re-issued or amended).
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In cases where the annual fee increases, the fee
payers shall pay the increase within 10 days from the date on which the amended
license is issued or before the handover of the license.
In cases where the annual fee decreases, the
difference shall be deducted to the annual fee of the following year.
dd) In cases where the license is extended or
re-issued, the fee for installation of public telecommunications network of the
extended or re-issued license shall be calculated from the following month of
the month in which the extended or re-issued license takes effect.
e) Regarding the fee for installation of public
telecommunications network in 2025, from the date on which this Circular takes
effect, enterprises shall re-determine the fee payable in accordance with the
List of fees and charges attached to this Circular as prescribed in point d of
this clause.
3. The fee for issuance of license for
telecommunications, fee for the right to operate telecommunications for
installation of private telecommunications network, testing network,
telecommunications services and installation of telecommunications cables in
the sea shall be paid when the license is issued.
4. Fee payers shall pay fees and charges in
accordance with regulations in Circular No. 74/2022/TT-BTC dated December 22,
2022 of the Minister of Finance on methods, time limit for collection, payment
and declaration of fees and charges within jurisdiction of the Ministry of
Finance.
Article 6. Declaration and
transfer of fees and charges of fee collectors
Before 05 of every month, the fee collectors shall
transfer the collected fees of the previous month into the account for transfer
of budget opened at the State Treasury. The fee collectors shall declare and
transfer fees and charges to the state budget; and finalize the fees as
prescribed in Circular No. 74/2022/TT-BTC.
Article 7. Management and use
of fees
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2. If the collector is a state authority that is
not allow to keep the collected fees as prescribed in clause 3, Article 1 of
Decree No. 82/2023/ND-CP, it shall transfer all collected fees to the state
budget. The expenses for provision of services and fee collection ensured by
the state budget shall be included in the estimate of the fee collectors in
accordance with the regime and limit of the state budget as prescribed by law.
Article 8. Implementation
clause
1. This Circular comes into force from July 01,
2025.
2. Regarding licenses for business of
telecommunications services issued in accordance with the Law on Communications
No. 41/2009/QH12, the enterprises shall pay the fee for the right to operate
telecommunications in accordance with the following regulations:
a) Regarding licenses for provision of
telecommunications services, the enterprises shall pay the fee for the right to
operate telecommunications in accordance with the List of fees attached to this
Circular.
b) Regarding license for installation of public
telecommunications network, the fee for the right to operate telecommunications
is the fee for installation of network in accordance with the List of fees
attached to this Circular.
Regarding licenses for installation of public
telecommunications networks that do not use radio frequency bands, with or
without the use of radio frequency channels, and with or without the use of
telecommunications subscriber numbers in accordance with the Law on
Communications No. 41/2009/QH12, the fee for the right to operate telecommunications
is the fee for installation of fixed terrestrial public telecommunications
networks without the use of radio frequency bands in accordance with the List
of fees attached to this Circular.
3. The following Circulars are annulled:
a) Circular No. 273/2016/TT-BTC dated November 14,
2016 of the Minister of Finance on fees and charges for issuance of license for
telecommunications services and license for telecommunications operations and
collection, waiver, transfer, management and use thereof.
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c) Circular No. 32/2022/TT-BTC dated June 09, 2022
of the Minister of Finance on amendments to Circular No. 273/2016/TT-BTC dated
November 14, 2016 on collection, exemption, transfer, management and use of
fees for the right to operate telecommunications, charges for issuance of
license for business of telecommunications services and license for telecommunications
operations.
4. Other contents related to collection, transfer
of charges, receipts, disclosure of charge collection regimes which are not
mentioned in this Circular shall comply with regulations of the following
documents: Law on Fees and Charges; Decree No. 120/2016/ND-CP; Law on Tax
Administration; Decree No. 82/2023/ND-CP; Law on Tax Administration; Decree No.
126/2020/ND-CP dated October 19, 2020 of the Government elaborating some
articles of the Law on Tax Administration; Decree No. 91/2022/ND-CP dated
October 30, 2022 of the Government on amendments to Decree No. 126/2020/ND-CP
dated October 19, 2020 of the Government elaborating the Law on Tax
Administration; Decree No. 11/2020/ND-CP dated January 20, 2020 of the
Government on procedures regarding the State Treasury; Decree No.
123/2020/ND-CP dated October 19, 2020 of the Government on invoices and
receipts; Decree No. 32/2025/TT-BTC dated May 31, 2025 of the Minister of
Finance elaborating the Law on Tax Administration dated June 13, 2019; Decree
No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and
receipts; Decree No. 70/2025/ND-CP dated March 20, 2025 on amendments to Decree
No. 123/2020/ND-CP.
5. In cases where legislative documents prescribed
in this Circular are amended, supplemented, or replaced, the newer documents
shall prevail.
6. Organizations and individuals shall report any
issues arise during the implementation to the Ministry of Finance for research
and further instructions./.
PP. MINISTER
DEPUTY MINISTER
Cao Anh Tuan
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(Attached
to Circular No. 52/2025/TT-BTC dated June 24, 2025 of the Minister of Finance)
I. FEES FOR THE RIGHT TO OPERATE
TELECOMMUNICATIONS
1. Fees for provision of telecommunications
services:
Annually, enterprises that generate revenue from
telecommunications services of a certain type are responsible for paying fees
for provision of telecommunications services based on the scale of
telecommunications service revenue of that type in the previous year in
accordance with the following rates:
No.
Revenue
Rate (per year)
1
Under 20 billion VND
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2
From 20 billion to under 50 billion VND
250 million VND
3
From 50 billion to under 100 billion VND
400 million VND
4
From 100 billion to under 1.000 billion VND
01 billion VND
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From 1.000 billion to under 10.000 billion VND
10 billion VND
6
From 10.000 billion to under 20.000 billion VND
100 billion VND
7
From 20.000 billion to under 30.000 billion VND
150 billion VND
8
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200 billion VND
9
From 40.000 billion to under 50.000 billion VND
250 billion VND
10
Above 50.000 billion VND
300 billion VND
Telecommunications service revenue is divided into
04 categories corresponding to 04 types of public telecommunications networks
including:
- Revenue from telecommunications services on fixed
terrestrial telecommunications network;
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- Revenue from telecommunications services on
terrestrial mobile telecommunications network;
- Revenue from telecommunications services on
satellite mobile telecommunications network.
2. Fees for installation of public
telecommunications networks (annually)
No.
Operation
Rate
(million
VND)
1
Installation of a fixed terrestrial public
telecommunications network without the use of radio frequency bands
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1.1
Within a province/central-affiliated city
100
1.2
Within a region
300
1.3
Nationwide
600
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Installation of a fixed terrestrial public
telecommunications network with the use of radio frequency bands
2.1
Within a region
800
2.2
Nationwide
2.000
3
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200
4
Installation of a terrestrial public mobile
telecommunications network without the use of radio frequency bands (MVNO)
2.000
5
Installation of a terrestrial public mobile
telecommunications network with the use of radio frequency bands
5.000
6
Fees for installation of a fixed satellite public
telecommunications network
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7
Fees for installation of a satellite public
mobile telecommunications network
100
3. Fees for testing of network and
telecommunications services (one-time payment for the entire license period
including renewal periods)
No.
Operation
Rate
(million
VND)
1
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1.1
Within a province/central-affiliated city
300
1.2
Within a region
400
1.3
Nationwide
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2
Testing of networks and telecommunications
services without the use of radio frequency bands
2.1
Within a province/central-affiliated city
200
2.2
Within a region
300
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Nationwide
400
4. Fee for installation of private
telecommunications network (one-time payment for the entire license period
including renewal periods)
No.
Operation
Rate
(million
VND)
1
Fees for installation of private
telecommunications network
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5. Fees for installation of telecommunications
cables in the sea
No.
Operation
Rate
1
Installation of telecommunications cables in the sea
including survey, installation and repair of submarine cables before the
official commissioning of the cable route (one-time payment for the entire
license period including renewal periods)
01 million USD
2
Repair, maintenance and retrieval of telecommunications
cables in the sea (payment required for each vessel entering to repair,
maintain or retrieve the cable route after the official partial or full
commissioning date)
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FEES FOR ISSUANCE OF LICENSE FOR
TELECOMMUNICATIONS
No.
Type of license
Rate
(VND/license)
1
First-time issuance, re-issuance
1.000.000
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- License for provision of telecommunications
services without network infrastructure
- License for installation of telecommunications
cables in the sea
- License for installation of private
telecommunications network
- License for testing of network and
telecommunications services
2
Extension or amendment to the licenses prescribed
in point 1
500.000