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MINISTRY OF
FINANCE
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No:
273/2016/TT-BTC
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Hanoi, November
14, 2016
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CIRCULAR
FEES
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.120/2016/ND-CP dated August 23, 2016 on detailing and guiding a number of
Articles of the Law on Fees and Charges;
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;
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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.
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 payers, collecting
agencies and other entities relating to the issuance of license for
telecommunications services and telecommunications operations.
Article 2. Fee 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.
2. The Vietnam Telecommunications Authority and the
entities assigned by the Ministry of Information and Communications to collect
fees amnd charges shall take charge of collecting telecommunications charges
and fees as prescribed in this Circular.
Article 3. Fee waiver
The telecommunications fee is waived for:
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2. Exclusive-use telecommunications network in
service of prevention and combat of search and rescue, natural disasters.
3. Exclusive-use telecommunications network of the
international organizations in Vietnam shall enjoy the 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 payers
1. Fees for telecommunications services
a) The turnover from telecommunications services
which acts as a basis for charging fees are prescribed in Article 29 of the
Government’s Decree No. 25/2011/ND-CP, the Circular No. 21/2013/TT-BTTTT and
the 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 reports on quarterly
telecommunications service data as prescribed in Point a Clause 1 of this
Article, the enterprise shall make the annual fee payment according to the
following formula:
Fee payable = Quarterly turnover from
telecommunications services x 0.5%
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c) Annually, based on the reports on annual
telecommunications services, the enterprise shall calculate the fee transferred
according to the following formula:
Annual fee payable = Annual turnover from
telecommunications services x 0.5%
In case the fee payable is higher than the total
fee of 4 quarters, the enterprise shall pay the difference to the collecting agencies.
In case the fee payable is smaller than the total fee of 4 quarters, the
enterprise shall have difference offset against from the fee payable in the
first quarter of the next year.
c.1) In case the fee payable, which is calculated
according to the turnover from telecommunications services (turnover x 0.5%),
is smaller than the minimum fee as prescribed in the Schedule of Fees and
Charges, the enterprise shall pay the difference to the collecting agencies;
c.2) In case the enterprise is issued with the
operation license after January 01: Fee payable = Minimum fee x Remaining
months (as of the month succeeding the month in which the license is
issued)/12.
2. Fees for public telecommunications network shall
be paid annually in the first quarter.
In case the enterprise is issued with the operation
license after January 01: Fee payable = Minimum fee x Remaining months (as of
the month succeeding the month in which the license is issued)/12.
3. The charges for licenses, 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 payer shall pay fees and charges when
issued with a license.
4. Fees and charges shall be paid directly to the
collection agency or wired to its designated account opened at the State
Treasuries.
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1. The collecting agencies shall transfer fees
collected in a month to a designated account opened at the State Treasuries by
the 05th of the next month.
2. The fee collecting agency shall prepare monthly
and annual declarations of collected fees and charges as stipulated in Clause 3
Article 19 and Clause 2 Article 26 of the Circular No.156/2013/TT-BTC dated
November 06, 2013 of the Minister of Finance guiding the implementation of a
number of articles of the Law on Tax Management, the Law on Amendment and
Supplementation to a number of articles of the Law on Tax Management and the
Government’s Decree No.83/2013/ND-CP dated July 22, 2013. The collecting agency
shall transfer 100% of the collected fee (according to the rate as prescribed
in Article 7 of this Circular) to the State budget as prescribed.
Article 7. Fee management and
use
1. 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 collection agency's cost estimate
according to the State budget’s regime.
An agency whose operation is covered by the
collected fees as prescribed in Clause 1 Article 4 of the Government’s Decree
No.120/2016/ND-CP dated August 23, 2016 on detailing and guiding a number of
Articles of the Law on Fees and Charges may retain 10% of the collected fee for
spending on service provision and fee collection activities and transfer the
remaining 90% 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
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.
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3. 3. Other contents in connection with 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, Government's Decree
No.120/2016/ND-CP dated August 23, 2016 on detailing and guiding a number of
articles of the Law on Fees and Charges and guiding documents; Circular
No.156/2013/TT-BTC dated November 06, 2013 of the Minister of Finance on
guiding a number of articles of the Law on Tax Administration; the Law on
Amendment and Supplementation to a number of articles of the Law on Tax
Management and the Government’s Decree No.83/2013/ND-CP dated July 22, 2013 and
Circular No. 153/2012/TT-BTC on guiding printing, publishing, management and
use of invoices on fees and charges under the State budget and amendment,
supplementation or replacement documents (if any).
4. Difficulties that arise during the
implementation of this Circular should be promptly
reported to the Ministry of Finance.
PP. MINISTER
DEPUTY MINISTER
Vu Thi Mai
SCHEDULE
OF FEES AND CHARGES FOR LICENSE FOR TELECOMMUNICATIONS
(Enclosed
with the Circular No. 273/2016/TT-BTC dated November 14, 2016 of the Minister
of Finance);
I. CHARGES FOR LICENSE FOR TELECOMMUNICATIONS
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Name of license
Amount
(VND/license)
1
First issuance or new issuance
1,000,000
- Provision of telecommunications services
with radio frequencies
- Establishment of public telecommunications
networks using radio frequencies
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- Testing of networks and telecommunications
services with radio frequencies;
- Provision of telecommunications services
without radio frequencies;
- Establishment of public telecommunications
networks without radio frequencies;
- Establishment of exclusive-use telecommunications
network;
- Repair, maintenance of submarine
telecommunications cable lines
- Testing of networks and telecommunications
services without radio frequencies.
2
Exemption, amendment and reissuance of licenses
as prescribed in the abovementioned Point 1.
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II. FEES FOR TELECOMMUNICATIONS SERVICES
1. Fees for the provision of telecommunications
services
Annualy, the enterprise issued with a license for
provision of telecommunications services shall pay the fee according to the
rate in 0.5% calculated in line with the turnover from telecommunications
services, but the fee shall not be smaller than the minimum amount as specified
in the following Schedule:
No.
Telecommunications
services
Minimum amount
(VND
million)
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 networks and
telecommunications services, and fees for installation of submarine
telecommunications cable lines shall be applied as follows:
No.
TELECOMMUNICATIONS
SERVICES
Amount
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Establishment of public telecommunications (annually
paid)
1.1
Establishment of terrestrial stationary public
telecommunications networks without radio frequencies and telecommunication
numbers
a
Within a central-affiliated city or province
(hereinafter referred to as province)
(100 VND
million)
b
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(300 VND
million)
c
Within over 30 provinces
(600 VND
million)
1.2
Establishment of terrestrial stationary public telecommunications
networks using radio frequencies and telecommunication numbers
a
Within 02-30 provinces
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b
Within over 30 provinces
(2,000 VND
million)
1.3
Establishment of terrestrial stationary public telecommunications
networks using radio frequencies
(200 VND
million)
1.4
Establishment of terrestrial stationary public
telecommunications networks without radio frequencies (MVNO)
(2,000 VND
million)
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Establishment of terrestrial mobile public
telecommunications networks using radio frequencies
(5,000 VND
million)
1.6
Establishment of satellite stationary public
telecommunications networks
(100 VND
million)
1.7
Establishment of satellite mobile public
telecommunications networks
(100 VND
million)
2
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2.1
Testing of networks and telecommunications services
with radio frequencies.
a
Within 01 province
(200 VND
million)
b
in 02-30 provinces
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c
in over 30 provinces
(400 VND
million)
2.2
Testing of networks and telecommunications services
without radio frequencies.
a
Within 01 province
(300 VND
million)
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in 02-30 provinces
(400 VND
million)
c
in over 30 provinces
(500 VND
million)
3
Establishment of exclusive-use
telecommunications network (paid once for the total duration of the
license)
(100 VND
million)
4
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a
Installation of cable lines
(01 US
million)
b
Repair, maintenance of submarine
telecommunications cable lines
(500,000 US
million)