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MINISTRY OF FINANCE
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 03/2018/TT-BTC
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Hanoi, January 12, 2018
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CIRCULAR
ON AMENDMENTS TO SOME ARTICLES OF THE CIRCULAR NO.
273/2016/TT-BTC DATED NOVEMBER 14, 2016 OF THE MINISTRY OF FINANCE ON 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
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;
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;
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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.
Article 1. Amendments
to some articles of the Circular No. 273/2016/TT-BTC dated November 24, 2016
1. The new schedule of
fees and charges for license for issuance of license for telecommunications
operations enclosed with the Circular No. 273/2016/TT-BTC is provided in the
Appendix enclosed with this Circular.
2. Clauses 1 and 2,
Article 5 of the Circular No. 273/2016/TT-BTC are amended as follows:
“1. Fees for
telecommunications services
a) The turnover from
telecommunications services which acts as a basis for charging fees is
prescribed in Article 29 of the Government’s Decree No. 25/2011/ND-CP, Circular
No. 21/2013/TT-BTTTT and Circular No. 01/2016/TT-BTTTT. In case the enterprise
does not record turnover from telecommunications services according to the
abovementioned regulations, the turnover from telecommunications services shall
be turnover from the provision of telecommunications services in the financial
statement (including turnover from selling cards);
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.
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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.
Where: The charged
duration begins from the month succeeding the month in which the license is
issued (including issuance of new license and adjustment to license) and ends
at the end of the month in which the license expires or is revoked (including
revocation of license after adjustment). In case the license is issued and
expires or is revoked in two different years, the charged duration in the first
year begins from the month succeeding the month in which the license is issued
and ends at the end of that year. The charged duration in the last year begins
from January and ends at the end of the month in which the license expires or
is revoked.
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.
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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.).
The increase (or
decrease) in fees shall be offset against the fees paid in the succeeding year.
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).
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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./.
PP. THE MINISTER
DEPUTY MINISTER
Vu Thi Mai
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SCHEDULE OF FEES AND CHARGES FOR ISSUANCE OF LICENSE FOR
TELECOMMUNICATIONS OPERATIONS
(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
Amount
(VND/license)
1
First or new license
1,000,000
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- 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;
- Establishment of
public telecommunications network without using radio frequencies;
- Establishment of
exclusive-use telecommunications network;
- Testing of
telecommunications services and networks without using radio frequencies;
2
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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:
No.
Provision of telecommunications services
Minimum amount
1
Provision of
terrestrial mobile telecommunications services with radio frequencies
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2
Provision of
terrestrial stationary telecommunications services with radio frequencies
1,000
3
- Provision of
satellite stationary telecommunications services;
- Provision of maritime
mobile telecommunications services;
- Provision of aviation
mobile telecommunications services;
50
4
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100
5
- Provision of
terrestrial stationary telecommunications services without radio frequencies
- Provision of
terrestrial mobile telecommunications services without radio frequencies
250
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
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Establishment of
public telecommunications network (annually
paid)
1.1
Establishment of
terrestrial stationary public telecommunications network without using radio
frequencies and number of subscribers
a
Within 01 province
VND 100 million
b
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VND 300 million
c
In over 30 provinces
VND 600 million
1.2
Establishment of
terrestrial stationary public telecommunications network using radio
frequencies and number of subscribers
a
In 02 - 30 provinces
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b
In over 30 provinces
VND 2,000 million
1.3
Establishment of
terrestrial mobile public telecommunications network using radio frequencies
VND 200 million
1.4
Establishment of
terrestrial mobile public telecommunications network without using radio
frequencies (MVNO)
VND 2,000 million
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Establishment of
terrestrial mobile public telecommunications network using radio frequencies
VND 5,000 million
1.6
Establishment of
satellite stationary public telecommunications network
VND 100 million
1.7
Establishment of
satellite mobile public telecommunications network
VND 100 million
2
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2.1
Testing of
telecommunications services and networks using radio frequencies
a
Within 01 province
VND 200 million
b
In 02 - 30 provinces
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c
In over 30 provinces
VND 400 million
2.2
Testing of
telecommunications services and networks without using radio frequencies
a
Within 01 province
VND 300 million
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In 02 - 30 provinces
VND 400 million
c
In over 30 provinces
VND 500 million
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
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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
b
Repair and maintenance
of submarine telecommunications cable lines (payment for each time of repair
and maintenance of cable lines)
50,000 US dollars