Thông tư 273/2016/TT-BTC

Circular No. 273/2016/TT-BTC dated November 14th, 2016, fees and charges for issuance of license for telecommunications services and license for telecommunications operations and collection, waiver, transfer, management and use thereof

Nội dung toàn văn Circular 273/2016/TT-BTC fees and charges for issuance of license and license in telecommunications


MINISTRY OF FINANCE
--------

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
----------------

No: 273/2016/TT-BTC

Hanoi, November 14, 2016

 

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;

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.

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:

1. Exclusive-use telecommunications network of the Ministry of Public Security, Ministry of National Defense.

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%

The time of transferring fee shall be the same as the time of submitting reports on quarterly turnover fromtelecommunications services.

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.

Article 6. Declaration and transfer of fees and charges by collecting agencies

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.

2. 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 for testing of networks and telecommunications services as prescribed in this Circular.

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

No.

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

- Installation of submarine telecommunications cable lines

- 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.

500,000

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

2,000

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

-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

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

1

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

Within 02-30 provinces

 (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

 (800 VND million)

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)

1.5

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

Testing of network and telecommunications services (paid once for the total duration of the license)

 

2.1

Testing of networks and telecommunications services with radio frequencies.

 

a

Within 01 province

 (200 VND million)

b

in 02-30 provinces

 (300 VND million)

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)

b

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

Installation of submarine telecommunications cable lines (paid once for the total duration of the license)

 

a

Installation of cable lines

 (01 US million)

b

Repair, maintenance of submarine telecommunications cable lines

 (500,000 US million)

 


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      Lĩnh vựcThuế - Phí - Lệ Phí, Công nghệ thông tin
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      Cập nhật7 năm trước

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