Thông tư 32/2020/TT-BTC sửa đổi Thông tư 268/2016/TT-BTC phí sử dụng mã số viễn thông

• Số hiệu: 32/2020/TT-BTC
• Loại văn bản: Thông tư
• Nơi ban hành: Bộ Tài chính
• Người ký: Vũ Thị Mai
• Ngày ban hành: 04/05/2020

MINISTRY OF FINANCE -------	SOCIALIST REPUBLIC OF VIETNAM Independence – Freedom – Happiness ----------------
No. 32/2020/TT-BTC	Hanoi, May 4, 2020

CIRCULAR

AMENDMENTS TO CIRCULAR NO. 268/2016/TT-BTC DATED NOVEMBER 14, 2016 ON FEES FOR ALLOCATION AND USE OF TELECOMMUNICATION CODES AND COLLECTION, SUBMISSION, MANAGEMENT AND USE THEREOF

Pursuant to Law on Fees and Charges dated August 25, 2015;

Pursuant to Law on Telecommunication dated November 23, 2009;

Pursuant to Decree No. 120/2016/ND-CP dated August 23, 2016 of Government on elaborating to Law on Fees and Charges;

Pursuant to Decree No. 25/2011/ND-CP dated April 6, 2011 of Government on elaborating to Law on Telecommunications;

Pursuant to Decree No. 87/2017/ND-CP dated July 26, 2017 of the Government on functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the request of the Director General of the Department of Tax Policy,

...

...

...

Article 1. Amendments to Circular No. 268/2016/TT-BTC dated November 14, 2016

1. Amendments to Clause 2 Article 7 are as follows:

“2. Organizations collecting fees may retain 35% of the fees for use of telecommunication codes to serve collection and use according to Decree No. 120/2016/ND-CP dated August 23, 2016 of Government on elaborating to Law on Fees and Charges and Decision No. 39/2017/QD-TTg dated September 15, 2017 of Prime Minister on application of financial mechanism of Vietnam Telecommunications Authority; submit 65% of the collected fees to state budgets according to chapters, headings and sub-headings of applicable state budget annexes”.

2. Amendments to Clause 2 Article 8 are as follows:

“2. Other contents relating to declaration, collection, payment, submission, management, use and publication of policies on allocating and using telecommunication codes that are not mentioned in this Circular shall comply with Law on Fee and Charges; to Decree No. 120/2016/ND-CP dated August 23, 2016 of Government on elaborating to Law on Fees and Charges; Circular No. 156/2013/TT-BTC dated November 6, 2013 of Minister of Finance on elaborating to Law on Tax Administration; Law on amendments to Law on Tax Administration and Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government; Circular No. 303/2016/TT-BTC dated November 15, 2016 of Minister of Finance providing guidelines for printing, publishing, managing and using certificates for collecting fees and charges under government revenues.”

3. Amendments to Point 1 Section B in Schedule of fees for allocation and use of telecommunication codes attached to Circular No. 268/2016/TT-BTC dated November 14, 2016 are as follows:

No.

Entities incurring fees

Amount

...

...

...

1

Subscription number (calculate available number)

1.1

Terrestrial fixed subscriptions

VND 300/subscription/province or central-affiliated city

1.2

Terrestrial mobile subscription (H2H)

...

...

...

8 million subscriptions or lower

VND 1,000/subscription

b

From exceeding 8 million subscriptions to 32 million subscriptions

VND 2,000/subscription

c

From exceeding 32 million subscriptions to 64 million subscriptions

VND 3,000/subscription

d

...

...

...

VND 4,000/subscription

1.3

Satellite fixed subscription

VND 1,000/subscription

1.4

IP Phone subscription

VND 1,000/subscription

1.5

Terrestrial mobile subscription (M2M)

...

...

...

Article 2. Implementation

1. This Circular comes into force from July 1, 2020.

2. In case relevant legislative documents mentioned in this Circular are revised or replaced, the new and revised, replaced documents shall prevail.

3. Difficulties that arise during the implementation should be reported to Ministry of Finance for further notice./.

PP. MINISTER
DEPUTY MINISTER




Vu Thi Mai