Thông tư 184/2016/TT-BTC

CIRCULAR

ON AMOUNT OF FEE FOR INSPECTION OF RADIO STATIONS INTEGRATED WITH TELECOMMUNICATIONS WORKS AND FEE FOR LICENSING IMPORT OF RADIO BROADCASTING AND RECEIVING EQUIPMENT, COLLECTION, PAYMENT, 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 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;

Pursuant to the Government’s Decree No.215/2013/ND-CP dated December 23, 2013 defining functions, rights, obligations and organizational structures of the Ministry of Finance;

Upon request of the Director of the Tax Policy Department,

The Minister of Finance hereby issues this Circular on amount of fee for inspection of radio stations integrated with telecommunications works and fee for licensing import of radio broadcasting and receiving equipment, collection, payment, management and use of such fees

Article 1. Scope of governing and subjects of application

1. Scope

This Circular stipulates the amount of fee for inspection of radio stations integrated with telecommunications works (hereinafter referred to as “assessment fee”) and fee for licensing import of radio broadcasting and receiving equipment (hereinafter referred to as “licensing fee”), collection, payment, management and use of such fees.

2. Subjects of application

This Circular applies to organizations and enterprises whose radio stations integrated with telecommunications works undergo inspection carried out by the competent authority and are granted the license to import radio broadcasting and receiving equipment, State management authorities and relevant entities collecting and paying assessment fees and licensing fees.

Article 2. Fee payers

Enterprises and organizations whose radio stations integrated with telecommunications works undergo inspection carried out by the competent authority and are granted the license to import radio broadcasting and receiving equipment shall incur fees prescribed herein.

Article 3. Fee collection agencies

Vietnam Telecommunications Authority (affiliated to the Ministry of Information and Communications) which carries out the inspection of radio stations integrated with telecommunications works and issues the license to import radio broadcasting and receiving equipment shall be responsible for collecting fees prescribed herein.

Article 4. Amount of fees

1. Assessment fee: VND 2,500,000 per assessment

2. Licensing fee: VND 200,000 per license

Article 5. Fee declaration and payment

1. The fee collection agency shall deposit the amount of fees collected in the preceding month in a designated account opened at the State Treasuries by 05^th of every month.

2. The fee collection agency shall monthly make declaration and transfer collected fees and make annual statements of fee collection as stipulated in clause 3 Article 19 and clause 2 Article 26 of the Circular No.156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance guiding a number of Article of the Law on Tax Administration, and Law on amendment and supplementation to a number of Articles of the Law on Tax Administration and the Government’s Decree No.83/2013/ND-CP dated July 22, 2013.

Article 6. Management and use of fees

1. The collection agency shall transfer the whole collected fee to the State budget according to the current State Budget Index. Expenditures on fee collection activities will be funded from the State budget according to in the fee collection agency’s estimate, and the State spending and regime for spending as stipulated in regulations of laws.

2. The fee collection agency may retain 90% of the total collected fee to serve its operation as stipulated in clause 2 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. The collection agency shall transfer the remaining amount (10%) to the State budget by the current State Budget Index.

Article 7. Implementation

1. This Circular enters into force from January 01, 2017 and replaces the Minister of Finance's Decision No.89/2004/QD-BTC dated November 22, 2004 on fees and charges for management of the quality of postal services and post and telecommunications and the Minister of Finance's Decision No.24/2007/QD-BTC dated April 11, 2007 on amendment and supplementation to the Decision No.89/2004/QD-BTC dated November 22, 2004 on fees and charges for management of postal service quality and post and telecommunications activities.

2. Any matter related to declaration, collection, payment, use and management of fees and publishing of fee collection regimes not prescribed herein shall be conformable to 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 and its guidance documents, Circular No.156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance guiding a number of Articles of the Law on Tax Administration, the Law on amendment and supplement to a number of Articles of the Law on Tax Administration and the Government’s Decree No.83/2013/ND-CP dated July 22, 2013, and the Minister of Finance’s Circular on printing, publishing, management and use of documentations related to collection of fees which must be transferred to the State budget, amendments, supplement or replacements (if any).

3. Any issue arising from implementation of this Circular should be promptly reported to the Ministry of Finance. /.