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THE MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 71/TC-TCT
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Hanoi, October 10,
1997
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CIRCULAR
GUIDING THE IMPLEMENTATION
OF THE REGIME ON COLLECTION, REMITTANCE AND MANAGEMENT OF THE POST AND
TELECOMMUNICATION PERMIT GRANTING FEES
Pursuant to Decree No.12-CP of March 11, 1996
of the Government defining the functions, tasks, powers and organizational structure
of the General Department of Post and Telecommunications;
Pursuant to Decision No.158/CT of May 18, 1991 of the Chairman of the Council
of Ministers (now the Prime Minister) on the collection of fees for granting
permits and the protection of radio frequencies;
Pursuant to Decision No.276/CT of July 28, 1992 of the Chairman of the Council
of Ministers (now the Prime Minister) on the unified management of charges and
fees;
After consulting the General Department of Post and Telecommunications, the Ministry
of Finance provides the following guidance on the regime of collecting,
remitting and managing the post and telecommunications permit granting fees.
I. SCOPE OF REGULATION AND LEVELS OF FEE
1. Fee payers:
All organizations and individuals (both Vietnamese
and foreign) shall pay fees in accordance with the provisions of this Circular
when they are technically expertized and granted the following post and
telecommunications permits by the State management agency:
- Permits for the provision of post and
telecommunications services; for the manufacture of radio transmitters and
electronic switchboards; and the post and telecommunications services agency
for foreign organizations.
- Permits for the establishment of post and
telecommunications networks (including public and specialized networks); and
for the use of radio transmitters and frequencies.
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- Quality and technical expertise of home-made
and imported post and telecommunications products.
2. Expertise fees and post and
telecommunications permit-granting fees shall not be collected from:
- Networks in direct service of security and
defense.
- Stations serving emergency situations such as
floods, storms and other natural calamities.
- Stations serving humanitarian activities of
charity organizations.
- Networks belonging to the special system in
direct service of the activities of the Party Central Committee, the National
Assembly and the Government.
- Stations of diplomatic representative offices and
international organizations in Vietnam which are eligible for diplomatic
immunity.
3. Levels of fee:
The levels of expertise fee and fee for the
granting of post and telecommunications permits shall comply with the appendix
attached to this Circular.
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1. An organization and/or individual wishing to
be expertised and granted a post and telecommunications permit shall have to
pay fees according to the levels defined in this Circular at the time of
submitting the dossier of application for permit. When paying the fees, it
shall have to request the fee collector(s) to issue a money collection receipt
(the receipts used for the collection of charges and fees, issued by the
Ministry of Finance).
2. Fee collecting agency:
The post and telecommunications State management
agency defined in Decree No.12-CP of March 11, 1996 of the Government
(hereafter referred to as the collecting agency for short) shall, in the
process of performing its functions and tasks, organize the collection of
expertise fees and fees for the granting of post and telecommunications
permits. The fee collecting agency shall have the responsibility:
- To register the collection of fees with the
Taxation Department of the province or city where its head office is located
within 10 days before the fee collection begins or ends.
- To organize the collection of the post and
telecommunications permit-granting fees in accordance with the provisions of
this Circular; to make public at the fee-collecting place the levels of fee,
the fee collection procedures, cases eligible for fee exemption and procedures
related thereto; to issue to the fee payer, when collecting the fee, the money
collection receipt (the receipts used for the collection of charges and fees),
which is issued by the Ministry of Finance (the General Department of Taxation)
(such receipts shall be distributed at the Taxation Department of the locality
where the fee collecting agency�s
head office is located).
- To make a declaration on the fee collected
monthly and submit such declaration to the tax agency within the first 10 days
of the following month; to declare the full amount of the collected fee
according to the declaration form and take responsibility for the accuracy of
the declaration.
- To remit in full and in time the payable
amount to the State budget as notified by the tax agency.
- To abide by the regulations on book keeping,
documents and accounting reports on the collection, remittance and use of fees
in accordance with the current accounting and statistical regulations of the
State.
To make the final account statement on the
collection, remittance and use of fees and on the documents related to the fee
collection to the tax agency. To submit, within 45 days after the closing day
of the year, the final account statement to the tax agency and financial agency
of the same level and fully remit the remaining fee amount to the State budget
within 10 days after the submission of the final account statement; if the fee amount
is remitted in excess, the exceeding amount shall be deducted from the amount
to be remitted subsequently.
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Monthly, after receiving the declaration from
the fee collecting agency, the tax agency shall conduct examination and request
the fee collecting agency to temporarily remit 75% (seventy five per cent) of
the total fee amount collected in the month to the State budget. The tax agency�s notice must state clearly
the fee amount to be remitted, the remittance time-limit and the corresponding
chapter, category and clause, item 046 provided for in the State budget�s contents. The monthly fee
amount defined in the tax notice must be remitted to the State budget not later
than the 25th day of the subsequent month.
Basing itself on the tax agency�s notice, the fee collecting
agency shall remit the collected fee amount to the State budget at the State
treasury in the locality where its head office is located.
4. The fee collecting agency shall be entitled
to temporarily retain 25% of the total monthly collected fee amount to be spent
on organizing the collection of expertise fees and fees for the granting of
post and telecommunications permits, concretely on:
- Printing (or buying) application forms,
declaration forms, relevant dossiers and business permits.
- Paying remunerations to full-time
fee-collecting officials who have to work off hours (if any), in accordance
with the State�s
regulation.
- Other expenses related to the collection of
fees.
If the fee collecting agency has not enough
full-time officials and employees and has to recruit more employees for fee
collection, it shall be entitled to pay wages (salaries) and allowances related
thereto, such as social insurance, medical insurance... to the hired workers in
accordance with State regulations.
The payment of off-hours allowances to full-time
officials and employees and wages to hired workers as prescribed above must be
based on the labor hiring contract, the off-hours worksheet of the full-time
personnel or the workday sheet of the hired workers, the declaration of payment
of wages, allowances and other spendings, which is signed for certification by
the workers together with proper and valid documents as prescribed by the
State.
The total sum of money to be temporarily
retained (25%) as stipulated in this point must be used for the right purposes
by the fee collecting agency. At year-end, it shall, together with the
financial and the tax agencies directly managing it, make a final account
statement as prescribed; the remaining fee amount must be fully remitted to the
State budget in accordance with the procedures provided for in Point 2 of this
Section.
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1. The tax agency of the locality where the fee
collecting agency�s head
office is located shall have to issue receipts for the fee collection at the
request of the fee collecting agency; inspect and urge the fee collecting
agency in the latter�s
observance of the regulations on the collection, remittance and use of fees in
strict compliance with the guidances provided for in this Circular; manage and
use money receipts; and abide by the regulations on accounting books and
documents set by the Ministry of Finance.
2. This Circular takes effect 15 days after its
signing. The earlier provisions which are contrary to this Circular are now
annulled.
In the course of implementation, any arising
problem should be promptly reported to the Ministry of Finance for
consideration and settlement.
FOR THE MINISTER OF FINANCE
VICE MINISTER
Vu Mong Giao
TABLE OF LEVELS OF FEE
FOR STATE
MANAGEMENT OVER POST AND TELECOMMUNICATIONS ACTIVITIES
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No.
List of
Items
Levels of
fee (VND)
Permit
duration
Mode of
collection
1
2
3
4
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1
a
b
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c
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2
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3
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4
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5
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6
7
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9
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10
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11
12
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13
14
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15
Permits for the establishment of specialized
wireless telecommunications networks
Intra-provincial network
* Number of work stations in the network up to
10
* Number of work stations in the network from
11 to 20
* Number of work stations in the network from
21 to 50
* Number of work stations in the network from
51 to 100
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Inter-provincial network under the
management of 01 regional post office:
* Number of work stations in the network up to
10
* Number of work stations in the network from
11 to 20
* Number of work stations in the network from
21 to 50
* Number of work stations in the network from
51 to 100
* Number of work stations in the network over
100
Network operating in the area under the
management of 02 provincial/municipal post offices:
* Number of work stations in the network up to
10
* Number of work stations in the network from
11 to 20
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* Number of work stations in the network from
51 to 100
* Number of work stations in the network over
100
Permits for the establishment of public
wireless telecommunications networks (except for the establishment of fixed
wireless telephone network, mobile wireless telephone network and pager
network as prescribed in Item 04)
* Within intra-provincial/municipal area
* Within an area under the management of a
provincial/municipal post office
* Within an area under the management of two
provincial/municipal post offices or more
Permits for the establishment of specialized
wire telecommunications networks (including those defined in Item 01 and
other specialized networks for the provision of Internet services):
* Within an intra- provincial/municipal area
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* Within an inter-regional area
* International network
Permits for the establishment of public
telecommunications networks (besides the contents provided for in Items 1 and
2):
* Within an intra- provincial/municipal area:
- Fixed telephone network
- Fixed wireless telephone network
- Mobile wireless telephone network
- Pager network
- Data transmission network
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- Internet service network
* Within an area under the management of a
provincial/municipal post office:
- Fixed telephone network
- Fixed wireless telephone network
- Mobile wireless telephone network
- Pager network
- Data transmission networ k
- Multi-service network
- Internet service network
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- Fixed telephone network
- Fixed wireless telephone network
- Mobile wireless telephone network
- Pager network
- Data transmission network
- Multi-service network
- Internet service network
* International network
Permits for the manufacture of radio
transmitters and electronic switchboards: (issued for the first time)
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* Specialized telecommunications equipment and
transmitters:
- P<15 W
- 15W<P<150W
- 150W<P<500W
- P>500W
* Transmitters for the control of airplanes
and ships
* Radio transmitters (non-professional)
* Ground satellite station (VSAT)
* Telephone extension
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* With maximum capacity of 128 numbers
* With capacity of from 128 to 1,024 numbers
* With maximum capacity of over 1,024 numbers
* Switchboard for mobile information
* Pager switchboard
* Switchboard for fixed wireless system
subscribers
Expertise of post and telecommunications
products
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Expertise of imported and exported post and
telecommunications equipment
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Abrupt expertise of the quality of home-made
post and telecommunications products (including cables of different types)
"shall be conducted only when the post and telecommunications products
fail to meet the prescribed quality or the type prescribed in the
permit"
Permits for the import and export of postage
stamps
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Technical-quality expertise of
telecommunications networks before their hook-ups with the national network:
* Specialized networks:
- Provincial
- National
* Public networks:
- Provincial
- National
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Permits for agency to provide post and
telecommunications services for foreign organizations
Business permits for the provision of post and
telecommunications services
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Permits for the addition of post and
telecommunications business functions addition
Extension of permits for the establishment of
specialized telecommunications networks (expanding or prolonging the
operation duration) and extending, prolonging operation duration for other
permits
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1,500,000
2,500,000
5,000,000
7,500,000
10,000,000
2,500,000
5,000,000
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10,000,000
12,500,000
5,000,000
7,500,000
10,000,000
12,500,000
15,000,000
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5,000,000
10,000,000
25,000,000
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1,500,000
2,500,000
4,000,000
10,000,000
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10,000,000
10,000,000
10,000,000
10,000,000
5,000,000
15,000,000
5,000,000
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20,000,000
20,000,000
20,000,000
10,000,000
20,000,000
10,000,000
25,000,000
25,000,000
25,000,000
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25,000,000
50,000,000
15,000,000
25,000,000
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5,000,000
7,500,000
10,000,000
10,000,000
2,500,000
25,000,000
5,000,000
10,000,000
25,000,000
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75,000,000
25,000,000
50,000,000
1,000,000
0.1% of the value of the lot of goods
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50% of the first-time expertise level
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0.1% of the value of the lot of goods
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5,000,000
15,000,000
10,000,000
25,000,000
1,000,000
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10,000,000
10,000,000
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500,000/ each
50% of the first-time collected value
5 years
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3 years
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3 years
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3 years
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3 years
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Depending on each net-work
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3 years
3 years
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3 years
Lump-sum collection at the time of permit
granting
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Lump-sum collection at the time of permit
granting
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Lump-sum collection at the time of permit
granting
Lump-sum collection at the time of permit
granting
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Lump-sum collection at the time of permit
granting
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Lump-sum collection at the time of expertise
Lump-sum collection at the time of expertise
with the minimum level of 300,000 VND and the maximum level of up to
20,000,000 VND
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The minimum level is 300,000 VND and the
maximum level is 1,000,000 VND
Lump-sum collection at the time of permit
granting
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Lump-sum collection at the time of permit
granting
Lump-sum collection at the time of permit
granting
Lump-sum collection at the time of permit
granting
Lump-sum at the time collection of permit
granting
FOR THE MINISTER OF FINANCE
VICE MINISTER
Vu Mong Giao