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MINISTRY OF FINANCE OF VIETNAM
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No. 55/2025/TT-BTC
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Hanoi, June 25, 2025
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CIRCULAR
CHARGES FOR ALLOCATION AND FEES FOR USE OF TELECOMMUNICATIONS
CODES AND NUMBERS AND COLLECTION, EXEMPTION, PAYMENT, MANAGEMENT AND USE
THEREOF
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 the Law on
Tax Administration dated June 13, 2019;
Pursuant to the
Government's Decree No. 120/2016/ND-CP dated August 23, 2016 on elaboration of
Law on Fees and Charges; the Government’s Decree No. 82/2023/ND-CP dated
November 28, 2023 on amendments to the Government's Decree No. 120/2016/ND-CP
dated August 23, 2016 on elaboration of Law on Fees and Charges;
Pursuant to the
Government’s Decree No. 163/2024/ND-CP dated December 24, 2024 elaborating and
providing measures for implementation of the Law on Telecommunications;
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Pursuant to the
Government's Decree No. 126/2020/ND-CP dated October 19, 2020 on elaboration of
Law on Tax Administration; the Government’s Decree No. 91/2022/ND-CP dated
October 30, 2022 on amendments to the Government's Decree No. 126/2020/ND-CP
dated October 19, 2020 on elaboration of Law on Tax Administration;
Pursuant to the
Government’s Decree No. 11/2020/ND-CP dated January 20, 2020 on administrative
procedures for state treasury operation; the Government’s Decree No.
123/2020/ND-CP dated October 19, 2020 on invoices and records; the Government’s
Decree No. 70/2025/ND-CP dated March 20, 2025 on amendments to the Government’s
Decree No. 123/2020/ND-CP dated October 19, 2020 on invoices and records;
Pursuant to the
Government’s Decree No. 29/2025/ND-CP dated February 24, 2025 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 Taxes, Fees
and Charges Policies;
The Minister of
Finance promulgates Circular on charges for allocation and fees for use of
telecommunications codes and numbers and collection, exemption, payment,
management and use thereof
Article
1. Scope and regulated entities
1. Scope
The Circular provides for
charges for allocation and fees for use of telecommunications codes and numbers
and collection, exemption, payment, management and use thereof.
2. Regulated entities
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Article
2. Payers
1. Payers specified in
this Circular are organizations, enterprises and individuals allocated and
using telecommunications codes and numbers.
2. In case of transfer of
right to use telecommunications codes or numbers, payers are transferees.
Article
3. Collectors
State authorities having
jurisdiction to allocate telecommunications codes and numbers as per law on
telecommunications are collectors specified in this Circular.
Article
4. Fees and charges
Charge and Fee
Schedule are promulgated together with this Circular.
Article
5. Exemption from fees and charges
1. Exemption from charges
for allocation and fees for use of telecommunications codes and numbers:
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b) Dedicated
telecommunications networks in service of direction of search and rescue
operations, natural disaster management, protection of dikes and rescue of
constructions related to dike safety, fire, humanitarian activities and other
disasters.
c) Dedicated
telecommunications networks serving authorities of the Communist Party and the
State.
d) Dedicated
telecommunications networks used by organizations that enjoy diplomatic
privileges and immunities applicable to foreign diplomatic missions, consular
offices and Vietnam-based representative offices of international
organizations.
dd) Emergency phone
numbers; testing numbers; obligatory customer service numbers; commonly used
codes or numbers according to planning for telecommunications numbers; hotline
1022 set up by a state authority to serve receipt and settlement of feedback
and recommendations from organizations and individuals.
2. Exemption from fees
for use of H2H mobile subscriber numbers purchased at auctions.
Article
6. Declaration and payment of fees and charges
1. Payers shall pay
charges for allocation of telecommunications codes and numbers at the time on
which telecommunications codes and numbers are allocated; fees for use of telecommunications
codes and numbers on a quarterly basis before the quarter starts by the methods
specified in the Circular No. 74/2022/TT-BTC dated December 22, 2022 of the
Minister of Finance.
In case of allocation of
new or additional telecommunications codes and numbers, fees shall be paid when
such telecommunications codes and numbers are allocated and from the allocation
quarter.
In case of return of
telecommunications codes and numbers, fees for the current quarter shall be
fully paid before approval for return of telecommunications codes and numbers.
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2. Each collector shall
pay total amount of fees collected in the previous month to its dedicated
account opened at the State Treasury by the 05th of each month.
Collectors shall declare, collect, pay fees and charges, and make statements of
fees in accordance with regulations of the Circular No. 74/2022/TT-BTC.
Article
7. Management and use of fees
1. Each collector may retain
5% of total amount of collected fees to cover provision of services and
collection of fees in accordance with clause 4 Article 1 of the Government’s
Decree No. 82/2023/ND-CP dated November 28, 2023 on amendments to some articles
of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016; the
remaining amount (95%) shall be paid to state budget according to chapters and
sub-items of the applicable State Budget Index.
2. In case the collector
is a regulatory authority that is not provided with a pre-determined funding
for covering its operating expenses from collected fees according to
clause 3 Article 1 of the Decree No. 82/2023/ND-CP, it shall pay total amount
of collected fees to state budget. Funding for covering costs of providing services
and collecting fees shall be derived from state budget and included in the
collector’s cost estimate in accordance with policies and limits on state
budget expenditures as per law.
Article
8. Implementation clauses
1. This Circular takes
effect from July 20, 2025.
2. This Circular annuls
the Circular No. 268/2016/TT-BTC dated November 14, 2026 of the Minister of
Finance and the Circular No. 32/2020/TT-BTC dated May 04, 2020 of the Minister
of Finance on amendments to the Circular No. 268/2016/TT-BTC.
3. Other contents
concerning collection, payment, management and use of charge and fee receipts,
and disclosure of fee and charge collection regimes which are not mentioned in
this Circular shall comply with the Law on Fees and Charges dated November 25,
2015; the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016; the
Decree No. 82/2023/ND-CP; the Law on Tax Administration dated June 13, 2019;
the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020; the
Government’s Decree No. 91/2022/ND-CP dated October 30, 2022; the Government’s
Decree No. 11/2020/ND-CP dated January 20, 2020; the Government’s Decree No.
123/2020/ND-CP dated October 19, 2020; the Government’s Decree No.
70/2025/ND-CP dated March 20, 2025 and the Circular No. 32/2025/TT-BTC dated
May 31, 2025 of the Minister of Finance.
4. If any legislative
documents referred to in this Circular are amended, supplemented or superseded,
the new ones shall apply.
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PP. MINISTER
DEPUTY MINISTER
Cao Anh Tuan
SCHEDULE OF CHARGES FOR ALLOCATION AND FEES FOR USE OF
TELECOMMUNICATIONS CODES AND NUMBERS
(Enclosed with the Circular No. 55/2025/TT-BTC dated June
25, 2025 of the Minister of Finance)
A. CHARGES FOR
ALLOCATION OF TELECOMMUNICATIONS CODES AND NUMBERS
No.
Numbers/codes subject to charges
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1
Telecommunications
codes and numbers
350.000
B. FEES FOR USE OF TELECOMMUNICATION
CODES AND NUMBERS
No.
Services/products subject to fees
Fee
(VND/year)
1
Subscriber numbers
(available numbers)
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1.1
Fixed-terrestrial
telecommunications network subscriber numbers
300/subscriber number/province or city
1.2
H2H mobile subscriber
numbers
a
8 million subscriber
numbers or less
1.000
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Over 8 million
subscriber numbers to 32 million subscriber numbers
2.000
c
Over 32 million
subscriber numbers to 64 million subscriber numbers
3.000
d
Over 64 million subscriber
numbers
4.000
1.3
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1.000
1.4
Internet phone
subscriber numbers
1.000
1.5
M2M mobile subscriber
numbers
800
2
Carrier
identification code
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2.1
3 digits
100.000.000
2.2
4 digits
50.000.000
2.3
5 digits
25.000.000
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Mobile network code
3.1
2 digits
500.000.000
3.2
3 digits
50.000.000
4
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4.1
3 digits
1.000.000.000
4.2
4 digits
100.000.000
4.3
5 digits
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5
Inter-zone service
number
5.1
4 digits
50.000.000
5.2
5 digits
10.000.000
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6 digits or over
5.000.000
6
National service
number
6.1
4 digits
200.000.000
6.2
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20.000.000
6.3
6 digits
2.000.000
6.4
7 digits
1.000.000
6.5
8 digits or over
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7
SMS number
7.1
3 digits
500.000.000
7.2
4 digits
50.000.000
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5 digits
10.000.000
7.4
6 digits
5.000.000
8
Data network
identification code (DNIC)
50.000.000
9
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9.1
International Signaling
Point Code – ISPC
40.000.000
9.2
National Signaling
Point Code – NSPC
20.000
10
Mobile network code
(MNC)
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