- The collection rate of fee for rights to provide subscription television services which is 0.3% will be charged for the revenue generated from the provision of subscription television services (briefly called revenue), subject to the following regulations:
+ From January 1, 2021, the revenue is the share of revenue greater than 50 billion dong (exclusive of value added tax) earned from subscription contracts with subscribers within a calendar year.
+ From January 1, 2021 onwards, the revenue is total revenue earned from subscription contracts with subscribers within a billing period (excluding value added tax).
- Regulations on declaration and payment of fees for rights to provide subscription television services:
+ From January 1, 2021 to end of December 31, 2021, for the period that starting from the quarter when total revenue accrued from January 1 of a calendar year is greater than 50 billion dong, enterprises must pay fees for total revenue of greater than 50 billion dong.
+ From January 1, 2022 onwards, enterprises must pay fees for total revenue earned within a quarter.
+ Payment must be made on the 20th (twentieth) day of the first month of the following quarter.
For more details, please read the Circular No. 94/2020/TT-BTC in force from January 1, 2021.
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