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MINISTRY OF
FINANCE
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 29/VBHN-BTC
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Hanoi, December
26, 2022
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CIRCULAR[1]
PRESCRIBING FEES FOR
TELECOMMUNICATIONS OPERATIONS AND CHARGES FOR ISSUANCE OF LICENSE FOR
TELECOMMUNICATIONS SERVICES AND LICENSE FOR TELECOMMUNICATIONS OPERATIONS AND
COLLECTION, WAIVER, TRANSFER, MANAGEMENT AND USE THEREOF
The Circular No. 273/2016/TT-BTC dated November 14,
2016 of the Minister of Finance prescribing fees for telecommunications
operations and charges for issuance of license for telecommunications services
and license for telecommunications operations and collection, waiver, transfer,
management and use thereof, which has been effective since January 01, 2017, is
amended by:
1. The Circular No. 03/2018/TT-BTC dated January
12, 2018 of the Minister of Finance on amendments to some articles of the
Circular on No. 273/2016/TT-BTC dated November 14, 2016 of the
Ministry of Finance on fees for telecommunication operations and charges for
issuance of license for telecommunications services and license for
telecommunications operations and collection, waiver, transfer, management and
use thereof, which has been effective since March 01, 2018.
2. The Circular No. 32/2022/TT-BTC dated June 09,
2022 of the Minister of Finance on amendments to some articles of the Circular
on No. 273/2016/TT-BTC dated November 14, 2016 of the Ministry of
Finance on fees for telecommunication operations and charges for issuance of
license for telecommunications services and license for telecommunications
operations and collection, waiver, transfer, management and use thereof, which
has been effective since August 01, 2022.
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 23, 2009;
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Pursuant to the Government’s Decree
No. 25/2011/ND-CP dated April 06, 2011; the Government’s Decree No. 81/2016/ND-CP dated
July 01, 2016 on detailing and guiding a number of Articles of the Law on
Telecommunications.
Pursuant to the Government’s Decree No.
215/2013/ND-CP dated December 23, 2013 defining the functions, rights,
responsibilities and organizational structure of the Ministry of Finance;
At the request of the Director of the Tax Policy
Department,
The Minister of Finance hereby promulgates the
Circular on fees and charges for issuance of license for telecommunications
services and license for telecommunications operations and collection, waiver,
transfer, management and use thereof. [2]
Article 1. Scope and regulated entities
1. This Circular deals with fees and charges for
issuance of license for telecommunications services and license for
telecommunications operations and collection, waiver, transfer, management and
use thereof.
2. This Circular applies to fee and charge payers,
collecting agencies and other entities relating to the issuance of license for
telecommunications services and telecommunications operations.
Article 2. Fee and charge payers and collecting
agencies
1. An organization or enterprise (hereinafter
referred to as “enterprise”) issued with the license for telecommunications
services or the license for telecommunications operations shall be liable for
the fees and charges prescribed in this Circular.
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Article 3. Fee and charge waiver
The telecommunications fee and charge is waived
for:
1. Exclusive-use telecommunications network of the
Ministry of Public Security and Ministry of National Defense.
2. Exclusive-use telecommunications network in
service of direction of search and rescue operations, and natural disaster
management.
3. Exclusive-use telecommunications network of
international organizations in Vietnam enjoying diplomatic privileges and
immunities or consular immunities.
Article 4. Fees and charges
Fees and charges for issuance of license for
telecommunications services and license for telecommunications operations shall
be prescribed in the Schedule of Fees and Charges enclosed with this Circular.
Article 5. Declaration and payment of fees and
charges by fee and charge payers
1. [3]
Fees for telecommunications services
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b) Based on the quarterly reports on turnover
from telecommunications services as prescribed in point a clause 1 of this
Article, the enterprise shall make quarterly fee payment according to the
following formula:
Fee payable =
Quarterly turnover from telecommunications services x 0.5%.
The time of payment shall be the same as the
time of submitting quarterly reports on turnover from telecommunications
services.
c) Based on the annual reports on turnover from
telecommunications services, the enterprise shall make annual fee payment
according to the following formula:
Annual fee
payable = Annual turnover from telecommunications services x 0.5%.
c.1) In case the annual fee payable is higher
than the total fee of 04 quarters, the enterprise shall pay the difference to
the collecting agencies. The time of payment shall be the same as the time of
submitting annual report. In case the annual fee payable is smaller than the
total fee of 04 quarters, the enterprise shall pay have the difference offset
against the fee payable in the next quarter.
c.2) In case the annual fee payable, which is
calculated according to the turnover from telecommunications services (turnover
x 0.5%), is smaller than the minimum fee provided in the schedule of fees, the
enterprise shall pay the difference to the collecting agencies.
c.3) In case the enterprise is issued with the
license for provision of telecommunications services (including issuance of new
license and adjustment to license) after January 01 and the license expires or
is revoked before January 01 of the succeeding year (the duration is shorter
than a full year):
Minimum fee in this case = Annual minimum fee
(provided in the Schedule of fees) multiplied by (x) charged duration (months)
and divided by (:) 12.
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Example 1: Enterprise A is issued with a license
for provision of telecommunications services on March 15, 2018 and has such
license revoked on October 15, 2018, the charged duration is 7 months, from
April to October inclusive.
Example 2: Enterprise B is issued with a license
for provision of telecommunications services on March 15, 2018, in 2018, the
charged duration is 9 months, from April to December inclusive. In the
succeeding year, the charged duration begins from January.
Example 3: Enterprise C was issued with a
license for provision of telecommunications services before 2018 and has such
license revoked on June 15, 2018, in 2018, the charged duration is 6 months,
from January to June inclusive.
2. [4]
Fees for establishment of public telecommunications network shall be paid
annually in the first quarter.
a) In case the enterprise is issued with the
license for establishment of public telecommunications network after January 01
and the license expires before January 01 of the succeeding year (the duration
is shorter than a full year):
Fee payable = Annual
fee multiplied by (x) charged duration (months) and divided by (:) 12.
In case the enterprise is issued with the
license for establishment of public telecommunications network after January
01, the first payment shall be made by the end of the month succeeding the
month in which the license is issued.
b) In case the license is adjusted and fees for
establishment of public telecommunications network are different from those for
the issued license:
Fee payable = Fee for the old license (Annual
fee multiplied by (x) charged duration (months) and divided by (:) 12) + Fee
for the new license (Annual fee multiplied by (x) charged duration (months) and
divided by (:) 12.).
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Example 4: Enterprise D has been issued with the
license for establishment of terrestrial stationary public telecommunications
network without using radio frequencies and number of subscribers within 01
province, the fee payable is VND 100 million per year.
On September 15, 2018, enterprise D is issued
with the adjusted license by Ministry of Information and Communications, in
which the public telecommunications network is now established in 30 provinces.
Fees for the adjusted licenses are VND 600 million per year.
Enterprise D’s fee payable in 2018 is VND 225
million dong, where fee for the old license is VND 75 million (= VND 100
million x 9/12). Fee for the new license is VND 150 million (= VND 600 million
x 3/12).
The charged duration (months) in this Clause
shall be determined as prescribed in c.3, clause 1 of Article.
3. Charges for issuance of license, fees for
establishment of exclusive-use telecommunications network, fees for testing of
networks and telecommunications services, and fees for installation of
submarine telecommunications cable lines: The fee or charge payer shall pay
fees and charges when issued with the license.
4. Fees and charges shall be paid directly to the
collection agency or wired to its designated account opened at the State
Treasury.
Article 6. Declaration and transfer of fees and
charges by collecting agencies
1. Collecting agencies shall transfer fees
collected in a month to a designated account opened at the State Treasury by
the 05th of the next month.
2. [5] The fee or charge collecting agency shall
prepare monthly and annual declarations of collected fees and charges as
prescribed in the Law on Tax Administration and Decree
No. 126/2020/ND-CP dated October 19, 2020 of the Government of Vietnam
elaborating the Law on Tax Administration. The collecting agency shall transfer
100% of the collected fee at the rate prescribed in this Circular to the State
Budget based on the Chapter and Sub-section of the state Budget Appendix.
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1. [6]
The agencies assigned by the Ministry of Information and Communications to
collect fees shall transfer 100% of the collected fees to the state budget.
Budget for service provision and fee collection activities shall be part of the
collecting agency's cost estimate according to the state budget’s regime in
accordance with regulations of law.
An agency whose operation is covered by the
collected fees as prescribed in clause 1 Article 4 of Decree No. 120/2016/ND-CP dated
August 23, 2016 of the Government of Vietnam elaborating and providing
guidelines for implementation of some Articles of the Law on Fees and Charges
may retain 4% of the collected fee for spending on service provision and fee
collection activities and transfer the remaining 96% to the state budget.
2. The Vietnam Telecommunications Authority shall
retain 10% of the collected fee for spending on service provision and fee
collection activities and the remaining 90% to the state budget.
3. The retained fee shall be managed and used as
prescribed in Article 5 of the Government’s Decree No.120/2016/ND-CP dated
August 23, 2016 detailing and guiding a number of Articles of the Law on Fees
and Charges.
Article 8. Implementation and implementation
clause [7]
1. This Circular comes into force from January 01,
2017 and replaces the Decision No. 215/2000/QD-BTC dated December 29, 2000 of
the Minister of Finance on collection of charges for the post and
telecommunication operation licenses and the Decision No. 76/2006/QD-BTC dated
December 29, 2006 of the Minister of Finance on amending the Decision
No. 215/2000/QD-BTC dated December 29, 2000.
2. The enterprise whose license for establishment
of exclusive-use telecommunications network or license for testing of networks
and telecommunications services is still valid on the effective date of this
Circular shall pay the fee for establishment of exclusive-use
telecommunications or fee for testing of networks and telecommunications
services as prescribed in this Circular.
3. [8]
Other contents related to the registration, declaration, collection, payment,
management, use, publication of fees and charges which are not prescribed in
this Circular shall comply with the regulations of the Law on Fees and Charges
of Vietnam, Decree No. 120/2016/ND-CP , Law on Tax Administration of
Vietnam, Decree No. 126/2020/ND-CP , Decree
No. 11/2020/ND-CP dated January 20, 2020 of the Government of Vietnam
on administrative procedures for State Treasury operations, Decree
No. 123/2020/ND-CP dated October 19, 2020 of the Government of
Vietnam on invoices and records, and Circular
No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance
of Vietnam guiding a number of Articles of the Law on Tax Administration of
Vietnam dated June 13, 2019 and Decree No. 123/2020/ND-CP dated
October 19, 2020 of the Government of Vietnam on invoices and records.
4. Difficulties that arise during the implementation
of this Circular should be promptly reported to the Ministry of
Finance for considerations and instructions./.
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CERTIFIED BY
PP. MINISTER
DEPUTY MINISTER
Cao Anh Tuan
SCHEDULE OF FEES
AND CHARGES FOR ISSUANCE OF LICENSE FOR TELECOMMUNICATIONS OPERATIONS [9]
(enclosed
with the Circular No. 03/2018/TT-BTC dated January 12, 2018 of the Minister of
Finance)
I. CHARGES FOR ISSUANCE OF LICENSE FOR TELECOMMUNICATIONS
OPERATIONS
No.
Name of license
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1
First or new license
1,000,000
- Provision of telecommunications services with
radio frequencies;
- Establishment of public telecommunications
network using radio frequencies;
- Installation of submarine telecommunications
cables (except for maintenance of submarine telecommunications cable lines);
- Testing of telecommunications services and
networks using radio frequencies;
- Provision of telecommunications services
without radio frequencies;
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- Establishment of exclusive-use
telecommunications network;
- Testing of telecommunications services and
networks using radio frequencies.
2
Extension, adjustment and reissuance of license
prescribed in the abovementioned point 1
500,000
II. FEES FOR TELECOMMUNICATIONS OPERATIONS
1. Fees for provision of
telecommunications services
Annually, the organization or enterprise issued
with the license for provision of telecommunications services shall pay the fee
according to the rate in 0.5% calculated according to the turnover from
telecommunications services, but the fee shall not be smaller than the minimum
amount provided in the following Schedule:
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Provision of
telecommunications services
Minimum amount
(million dong)
1
Provision of terrestrial mobile
telecommunications services with radio frequencies
2,000
2
Provision of terrestrial stationary
telecommunications services with radio frequencies
1,000
3
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- Provision of maritime mobile telecommunications
services;
- Provision of aviation mobile telecommunications
services;
50
4
Provision of satellite mobile telecommunications
services
100
5
- Provision of terrestrial stationary
telecommunications services without radio frequencies;
- Provision of terrestrial mobile telecommunications
services without radio frequencies.
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2. Fees for establishment of exclusive-use
public telecommunications network, fees for testing of telecommunications
services and networks, and fees for installation of submarine
telecommunications cables shall be applied as follows:
No.
Telecommunications
operations
Amount
1
Establishment of public telecommunications
network (annually paid)
1.1
Establishment of terrestrial stationary public
telecommunications network without using radio frequencies and number of
subscribers
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a
Within 01 province or central-affiliated city
VND 100 million
b
Within 02 - 30 provinces or central-affiliated
cities
VND 300 million
c
Within over 30 provinces or central-affiliated
cities
VND 600 million
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Establishment of terrestrial stationary public
telecommunications network using radio frequencies and number of subscribers
a
Within 02 - 30 provinces or central-affiliated
cities
VND 800 million
b
Within over 30 provinces or central-affiliated
cities
VND 2,000 million
1.3
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VND 200 million
1.4
Establishment of terrestrial mobile public
telecommunications network without using radio frequencies (MVNO)
VND 2,000 million
1.5
Establishment of terrestrial mobile public
telecommunications network using radio frequencies
VND 5,000 million
1.6
Establishment of satellite stationary public
telecommunications network
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1.7
Establishment of satellite mobile public
telecommunications network
VND 100 million
2
Testing of telecommunications services and
networks (lump-sum payment for the total duration of the license,
including duration of extension of the license)
2.1
Testing of telecommunications services and
networks using radio frequencies
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Within 01 province or central-affiliated city
VND 200 million
b
Within 02 - 30 provinces or central-affiliated
cities
VND 300 million
c
Within over 30 provinces or central-affiliated
cities
VND 400 million
2.2
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a
Within 01 province or central-affiliated city
VND 300 million
b
Within 02 - 30 provinces or central-affiliated
cities
VND 400 million
c
Within over 30 provinces or central-affiliated
cities
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3
Establishment of exclusive-use
telecommunications network (lump-sum payment for the total duration
of the license, including duration of extension of the license)
VND 100 million
4
Installation of submarine telecommunications
cable lines
a
Installation of submarine telecommunications
cable lines, including survey and installation of submarine
telecommunications cable lines (lump-sum payment for the total duration of
the license, including the duration of extension of license)
01 million US
dollars
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Repair and maintenance of submarine
telecommunications cable lines (payment for each time of repair and
maintenance of cable lines)
50,000 US dollars
[1]
This document is consolidated from the 03 following Circulars:
- The Circular No. 273/2016/TT-BTC dated November
14, 2016 of the Minister of Finance prescribing fees for telecommunications
operations and charges for issuance of license for telecommunications services
and license for telecommunications operations and collection, waiver, transfer,
management and use thereof, which has been effective since January 01, 2017;
- The Circular No. 03/2018/TT-BTC dated January 12,
2018 of the Minister of Finance on amendments to some articles of the Circular
on No. 273/2016/TT-BTC dated November 14, 2016 of the Ministry of Finance on
fees for telecommunication operations and charges for issuance of license for
telecommunications services and license for telecommunications operations and
collection, waiver, transfer, management and use thereof, which has been
effective since March 01, 2018 (hereinafter referred to as “the Circular No.
03/2018/TT-BTC”).
- The Circular No. 32/2022/TT-BTC dated June 09,
2022 of the Minister of Finance on amendments to some articles of the Circular
on No. 273/2016/TT-BTC dated November 14, 2016 of the Ministry of Finance on
fees for telecommunication operations and charges for issuance of license for
telecommunications services and license for telecommunications operations and
collection, waiver, transfer, management and use thereof, which has been
effective since August 01, 2022 (hereinafter referred to as “the Circular No.
32/2022/TT-BTC”).
This document does not supersede the 03
abovementioned Circulars.
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“Pursuant to the Law on Fees and Charges
dated November 25, 2011;
Pursuant to the Law on State Budget dated June
25, 2015;
Pursuant to the Law on Telecommunications dated
November 23, 2009;
Pursuant to the Government’s Decree
No. 25/2011/ND-CP dated April 06, 2011; the Government’s Decree
No. 81/2016/ND-CP dated July 01, 2016 elaborating and providing
guidelines for some Articles of the Law on Telecommunications;
Pursuant to the Government’s Decree
No.120/2016/ND-CP dated August 23, 2016 elaborating and providing guidelines
for some articles of the Law on Fees and Charges;
Pursuant to the Government’s Decree No.
87/2017/ND-CP dated July 26, 2017 on functions, tasks, entitlements and
organizational structure of the Ministry of Finance;
At the request of the Director of the Tax Policy
Department,
The Minister of Finance hereby promulgates a
Circular on amendments to some Articles of the Circular on
No. 273/2016/TT-BTC dated November 14, 2016 of the Ministry of
Finance on fees for telecommunication operations and charges for issuance of
license for telecommunications services and license for telecommunications
operations and collection, waiver, transfer, management and use thereof.
- - Preludes to the Circular No. 32/2022/TT-BTC:
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Pursuant to the Law on Telecommunications dated
November 23, 2009;
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 elaborating and providing guidelines for
some Articles of the Law on Fees and Charges;
Pursuant to Decree
No. 126/2020/ND-CP dated October 19, 2020 of the Government on
elaboration of the Law on Tax Administration;
Pursuant to Decree No.87/2017/ND-CP dated July
26, 2017 of the Government on functions, duties, entitlements and
organizational structure of the Ministry of Finance;
At the request of the Director of the Tax Policy
Department,
The Minister of Finance hereby promulgates a
Circular on amendments to some Articles of the Circular on No.
273/2016/TT-BTC dated November 14, 2016 of the Ministry of Finance on fees
for telecommunication operations and charges for issuance of license for
telecommunications services and license for telecommunications operations and
collection, waiver, transfer, management and use thereof.”
[3]
This clause is amended by clause 2 Article 1 of the Circular No.
03/2018/TT-BTC, which has been effective since March 01, 2018.
[4]
This clause is amended by clause 2 Article 1 of the Circular No.
03/2018/TT-BTC, which has been effective since March 01, 2018.
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[6]
This clause is amended by clause 2 Article 1 of the Circular No.
32/2022/TT-BTC, which has been effective since August 01, 2022.
[7]
- Article 2 of the Circular No. 03/2018/TT-BTC which has been effective since
March 01, 2018 stipulates that:
“Article 2. Implementation
1. This Circular comes into force from March 01,
2018.
2. Before the effective date of this Circular,
the enterprise that is issued with the license for provision of
telecommunications services and does not generate turnover and receives the
decision on revocation of license shall not pay fees for telecommunications
operations.
3. Fees for repair and maintenance of submarine
telecommunications cable lines specified in Point 4 (b), Clause 2, Section II
of the Schedule of fees and charges for issuance of license for
telecommunications operations shall be applied from January 01, 2017.
4. Difficulties that arise during the
implementation should be promptly reported to the Ministry of Finance for
consideration and instructions./.”
- - Article 2 of the Circular No. 32/2022/TT-BTC
which has been effective since August 01, 2022 stipulates that:
“Article 2. Implementation
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2. During the implementation of this Circular,
if the related documents referred to in this Circular is amended or replaced,
the newest one shall apply.
3. Difficulties that arise during the
implementation should be promptly reported to the Ministry of Finance for
consideration and instructions./.”
[8]
This clause is amended by clause 3 Article 1 of the Circular No.
32/2022/TT-BTC, which has been effective since August 01, 2022.
[9]
The schedule of fees and charges for issuance of license for telecommunications
operations enclosed with the Circular No. 273/2016/TT-BTC is amended by clause
1 Article 1 of the Circular No. 03/2018/TT-BTC, which has been effective since
March 01, 2018.