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.

Văn bản hợp nhất 29/VBHN-BTC năm 2022 hợp nhất Thông tư quy định mức thu, miễn, chế độ thu, nộp, quản lý và sử dụng phí quyền hoạt động viễn thông và lệ phí cấp giấy phép kinh doanh dịch vụ viễn thông và giấy phép nghiệp vụ viễn thông do Bộ trưởng Bộ Tài chính ban hành