According to this Circular, telecommunications companies are responsible for giving explanatory notes on the following sales of telecommunications services in accordance with laws on accounting:
(1) Sales earned from providing telecommunications services for users (excluding sales mentioned below);
(2) Sales earned from providing telecommunications services for domestic telecommunications companies (hereinafter referred to as domestic sales);
(3) Sales earned from providing telecommunications services for foreign partners operating within the territory of Vietnam (hereinafter referred to as international sales);
(4) Sales earned from providing public telecommunications services for users who are beneficiaries of these services (hereinafter referred to as public service sales).
Circular No. 21/2019/TT-BTTTT is entering into force on April 1, 2020.
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