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MINISTRY
OF FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No.
10/2025/TT-BTC
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Hanoi,
March 19, 2025
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CIRCULAR
ON RATES, COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES
FOR MAINTAINING THE USE OF INTERNET RESOURCES AND CHARGES FOR ALLOCATION AND
REGISTRATION OF INTERNET RESOURCES
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 Decree No.
147/2024/ND-CP dated November 09, 2024 of the Government on management,
provision, and use of Internet services and online information;
Pursuant to Decree No.
120/2016/ND-CP dated August 23, 2016 of the Government on elaboration of and
guidelines for 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 a number of articles of Decree No. 120/2016/ND-CP dated August
23, 2016 of the Government on elaboration of and guidelines for implementation
of a number of articles of the Law on Fees and Charges;
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Pursuant to Decree No.
11/2020/ND-CP dated January 20, 2020 of the Government on administrative
procedures under the field of State Treasury;
Pursuant to Decree No. 123/2020/ND-CP
dated October 19, 2020 of the Government on invoices and documents;
Pursuant to Decree No.
29/2025/ND-CP dated February 24, 2025 of the Government on functions, duties,
powers and organizational structure of the Ministry of Finance;
At the request of the Director
General of the Department of Tax, Fee and Charge Policy Management and
Supervision;
The Minister of Finance hereby
promulgates this Circular on rates, collection, payment, management and use of
fees for maintaining the use of Internet resources and charges for allocation
and registration of Internet resources.
Article 1.
Scope and regulated entities
1. Scope
This Circular provides for the
rates, collection, payment, management and use of fees for maintaining the use
of Internet resources (including: fees for maintaining the use of the national
domain name ".vn", fees for maintaining the use of Internet Protocol
(IP) addresses, and fees for maintaining the use of network identifiers);
charges for allocation and registration of Internet resources (including:
charges for registration of the national domain name ".vn", charges
for registration of IP addresses, and charges for registration of network
identifiers).
2. Regulated entities
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b) State agencies with authority
over the allocation, assignment, registration, and use of Vietnam’s Internet
resources;
c) Other relevant organizations and
individuals involved in the collection, payment, management and use of fees for
maintaining the use of Internet resources and charges for allocation and
registration of Internet resources.
Article 2.
Payers of fees and charges
Payers of fees and charges are
domestic and foreign organizations and individuals that are allocated,
registered to use the national domain name ".vn", and domestic
organizations that are allocated, assigned, registered to use IP addresses and
network identifiers of Vietnam as prescribed by law.
Article 3.
Collecting entities
The agencies authorized to carry
out the allocation, assignment, registration, and use of Vietnam’s Internet
resources in accordance with the law shall act as collecting entities of fees
and charges under this Circular.
Article 4.
Rates of fees and charges
1. Rates of charges for
registration of the national domain name ".vn" and fees for
maintaining the use of the national domain name ".vn" shall be
implemented as specified in Section I of the Schedule of fees and charges
enclosed with this Circular.
2. Rates of charges for
registration of IP addresses and fees for maintaining the use of IP addresses
shall be implemented as specified in Section II of the Schedule of fees and
charges enclosed with this Circular.
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Article 5.
Declaration and payment of fees and charges
1. Fee and charge payers shall pay
fees and charges to the fee- and charge-collecting entity at the rates
specified in Article 4 of this Circular, using the payment methods provided in
Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance
on methods, deadlines for collection, payment, and declaration of fees and
charges under the competence of the Ministry of Finance.
2. For the charge for registration
of the national domain name ".vn" and the fee for maintenance of use
of “.vn” domain names:
a) The charge for registration of
use of “.vn” domain names shall be paid once at the time of registration. The
fee for maintenance of use of “.vn” domain names shall be paid annually (12
months): the initial payment shall be made upon registration, and subsequent annual
payments shall be made upon expiry of the domain name.
b) In case of transfer of rights to
use a “.vn” domain name, the transferee organization or individual shall pay:
The charge for registration of use
of the “.vn” domain name upon re-registration as prescribed;
The fee for maintenance of use of
the “.vn” domain name for the remaining years after the expiration of the
previously paid maintenance period.
c) In case of change in the
registrant of a “.vn” domain name, the new registrant shall pay the fee for
maintenance of use of the domain name for the subsequent years after the
expiration of the previously paid maintenance period.
dd) From the effective date of this
Circular to December 31, 2025:
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Enterprises (with enterprise
registration certificates issued within 12 months prior to the date of domain
name registration) and business households (with business household
registration certificates) registering “biz.vn” domain names shall start paying
the maintenance fee from the third year of use.
The fee calculation shall start
from the first day of the third year from the date the domain name is granted.
This provision applies only to the first newly registered domain name.
3. For the charge for registration
of use of IP addresses and the fee for maintenance of use of IP addresses:
a) The charge for registration of
use of IP addresses shall be paid once upon registration. The fee for
maintenance of use of IP addresses shall be paid annually (12 months):
the initial payment shall be made upon registration; subsequent annual
payment dates shall be fixed for each organization (IP address member) and based
on the date the IP addresses are first allocated.
b) In case an organization
registers for both IPv4 and IPv6 addresses: If both address types are used at
the same level, the organization shall pay the charge for registration of use
and the fee for maintenance of only one type of IP address; if the levels of
use differ, the organization shall pay the charge and fee for the address type
with the higher applicable rate.
c) In case an organization is
allocated additional IP addresses, thereby increasing the level of use (not
applicable to cases of change in registrant as prescribed in point dd of this
Clause), the organization shall pay:
The subsequent registration charges
as specified in Section II of the Schedule of fee and charge rates enclosed
with this Circular. The payment shall be made prior to the allocation of IP
addresses.
The additional maintenance fee for
the remaining period of the paid year. The payable fee amount = (New
maintenance fee rate – Previous maintenance fee rate) x (Remaining months of
the paid year/12 months). Payment must be made before the IP addresses are
allocated. From the subsequent year, the organization shall pay fees
according to the new usage level.
d) In case of a change in the
registrant of the IP addresses that does not result in increased usage level,
the new registrant shall not be required to pay additional fees or charges for
the previously paid IP address blocks. From the following year, the maintenance
fee shall be paid as prescribed.
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4. Regarding the registration fee
for the use of network identifiers and the maintenance fee for the use of
network identifiers
a) The registration fee for the use
of network identifiers shall be paid once upon registration, applicable to each
network identifier from the third identifier onward. The maintenance fee for
the use of network identifiers shall be paid annually (12 months), applicable
to each network identifier from the third identifier onward. The initial
payment shall be made at the time of registration, and the payment date for
subsequent years shall be fixed for each organization based on the time when
the network identifier was allocated and issued.
b) For organizations that were
allocated and issued network identifiers prior to the effective date of this
Circular, the maintenance fee shall be paid at the rate applicable to the
following year for each network identifier from the third identifier onward, in
accordance with the provisions of this Circular. The fee calculation date shall
be the effective date of this Circular.
5. No later than Monday of each
week, the fee-collecting entity must transfer the fees collected in the
previous week to the pending fee account at the State Treasury.
The fee- and charge-collecting
entity shall declare, collect, remit, and finalize the fees and charges in
accordance with Circular No. 74/2022/TT-BTC.
Article 6.
Management and use of fees and charges
1. The charge-collecting entity
shall remit all the collected charges to the state budget (central budget)
under the current state budget entries.
2. The fee-collecting entity may
retain 85% of the collected fee amount and shall remit 15% to the state budget
(central budget) under the appropriate chapter and sub-item of the state budget
entries.
3. The retained fee amount by the
collecting entity as specified in Clause 2 of this Article shall be managed and
used to cover the costs related to registration, management, maintenance and
development of the operation of the national domain name “.vn”, Vietnamese IP
addresses, network identifiers, technical system maintenance, and fee
collection activities in accordance with Clause 4 Article 1 of Decree No.
82/2023/ND-CP dated November 28, 2023 of the Government on amendments to Decree
No. 120/2016/ND-CP dated August 23, 2016 of the Government on elaboration of
and guidelines for certain Articles of the Law on Charges and Fees.
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1. This Circular comes into force
as of May 3, 2025.
2. This Circular replaces Circular
No. 20/2023/TT-BTC dated April 13, 2023 of the Minister of Finance on the
rates, collection, remittance, management and use of the fees for maintaining
the use of domain names and IP addresses, the registration fees for the
national domain name “.vn”, and the registration fees for the use of IP
addresses.
3. Other matters related to the
collection, remittance, receipts, and public disclosure of the fee and charge
regime not mentioned in this Circular shall comply with the provisions of:
the Law on Charges and Fees; Decree No. 120/2016/ND-CP dated August 23,
2016 of the Government on elaboration of and guidelines for certain articles of
the Law on Charges and Fees; Decree No. 82/2023/ND-CP dated November 28, 2023
of the Government on amendments to Decree No. 120/2016/ND-CP ; the Law on Tax
Administration; Decree No. 126/2020/ND-CP dated October 19, 2020 of the
Government on elaboration of certain 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 ; Decree No. 11/2020/ND-CP dated January 20, 2020
of the Government on administrative procedures in the field of State Treasury;
Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices
and documents; and Circular No. 78/2021/TT-BTC dated September 17, 2021 of the
Minister of Finance providing guidelines for implementation of certain articles
of the Law on Tax Administration dated June 13, 2019, Decree No. 123/2020/ND-CP
of the Government on invoices and documents.
4. In the event that legal
documents referred to in this Circular are amended, supplemented or replaced,
the new provisions shall apply accordingly.
5. During the implementation process,
if any difficulties arise, organizations are requested to promptly report to
the Ministry of Finance for review and additional guidance./.
PP.
MINISTER
DEPUTY MINISTER
Cao Anh Tuan
APPENDIX
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I. CHARGE FOR
REGISTRATION OF NATIONAL DOMAIN NAME “.VN” AND FEE FOR MAINTENANCE OF USE OF
THE NATIONAL DOMAIN NAME ".VN"
No.
Type
of fee or charge
Unit
Amount
(VND)
A
Fee for registration of use of
the national domain name ".vn"
1
Second-level domain with 1
character
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100.000
2
Second-level domain with 2
characters
Per
time
100.000
3
Other second-level domains
Per
time
100.000
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Third-level domains under
shared-use second-level domains
com.vn, net.vn, biz.vn, ai.vn
Per
time
100.000
Domains under edu.vn, gov.vn,
org.vn, ac.vn, health.vn, int.vn and administrative boundary-based domains
Per
time
50.000
info.vn, pro.vn, id.vn, io.vn,
name.vn
Per
time
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5
Vietnamese-language domains
Per
time
10.000
B
Fee for maintenance of use of
the national domain name ".vn"
1
Second-level domain with 1
character
Per
year
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2
Second-level domain with 2
characters
Per
year
10.000.000
3
Other second-level domains
Per
year
350.000
4
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com.vn, net.vn, biz.vn, ai.vn
Per
year
250.000
Domains under edu.vn, gov.vn, org.vn,
ac.vn, health.vn, int.vn and administrative boundary-based domains
Per
year
100.000
info.vn, pro.vn, id.vn
Per
year
50.000
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Per
year
20.000
5
Vietnamese-language domains
Per
year
20.000
II. FEE FOR
REGISTRATION AND MAINTENANCE OF USE OF IP ADDRESSES
IP
usage
IPv4
address range (x)
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Fee
for registration of use of IP addresses
Annual
maintenance fee (VND)
Initial
registration fee (VND)
Subsequent
registration increasing usage (VND)
1
x
≤ /22
/48<=
y <=/33
1.000.000
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10.000.000
2
/22
< x <=/21
/33<
y <=/32
2.000.000
1.000.000
21.000.000
3
/21
< x <=/20
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3.000.000
1.000.000
35.000.000
4
/20<
x <=/19
/31<
y <=/30
5.000.000
2.000.000
51.000.000
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/19
< x <=/18
/30<
y <=/29
7.000.000
2.000.000
74.000.000
6
/18<
x <=/17
/29<
y <=/28
10.000.000
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100.000.000
7
/17<
x <=/16
/28<
y <=/27
13.000.000
3.000.000
147.000.000
8
/16<
x <=/15
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18.000.000
5.000.000
230.000.000
9
/15<
x <=/14
/26<
y <=/25
23.000.000
5.000.000
310.000.000
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/14<
x <=/13
/25<
y <=/24
30.000.000
7.000.000
368.000.000
11
/13<
x <=/12
/24<
y <=/23
37.000.000
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662.000.000
12
/12<
x <=/11
/23<
y <=/22
46.000.000
9.000.000
914.000.000
13
/11<
x <=/10
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55.000.000
9.000.000
2.316.000.000
14
/10<
x <=/9
/21
< y <=/20
66.000.000
11.000.000
3.206.000.000
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x
<=/8
/20<
y <=/19
77.000.000
11.000.000
4.424.000.000
III. CHARGES FOR
REGISTRATION OF NETWORK IDENTIFIERS AND FEES FOR MAINTENANCE OF NETWORK
IDENTIFIER USAGE
No.
Type
of fee or charge
Unit
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A
Charge for registration of
network identifiers (applied to each network identifier from the third one
onwards)
Per
time
1.000.000
B
Fee for maintenance of network
identifier usage (applied to each network identifier from the third one
onwards)
1
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Per
year
13.000.000
2
Subsequent years
Per
year
3.000.000
Đã cập nhật Luật Đất đai 2024 mới nhất