Circular No. 10/2025/TT-BTC stipulates the level of collection, collection regime, payment, management, and use of fees for maintaining the use of Internet resources (including .vn domain names, IP addresses, network codes) and service charges for allocating and issuing Internet resources.

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of fees for maintaining the use of Internet resources and service charges for allocation and issuance of Internet resources

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Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to the Law on Telecommunications dated November 24, 2023;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to Decree No. 147/2024/NĐ-CP dated November 9, 2024 of the Government on the management, provision, and use of Internet services and information on networks;

Pursuant to Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Service Charges; Decree No. 82/2023/NĐ-CP dated November 28, 2023 of the Government amending and supplementing some articles of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Service Charges;

Pursuant to Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration; Decree No. 91/2022/NĐ-CP dated October 30, 2022 of the Government amending and supplementing some articles of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration;

Pursuant to Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures under the domain of State Treasury;

Pursuant to Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and vouchers;

Pursuant to the Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Based on the proposal of the Director of the Department of Management and Supervision of Tax, Fee, and Charge Policies;

The Minister of Finance issues this Circular stipulating the level of collection, collection system, payment, management, and use of fees for maintaining the use of Internet resources (including: fees for maintaining the use of national domain name .vn, fees for maintaining the use of Internet Protocol (IP) address, and fees for maintaining the use of network number) and service charges for allocation and issuance of Internet resources (including: service charges for registration and use of national domain name .vn, service charges for registration and use of Internet Protocol (IP) address, and service charges for registration and use of network number).

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

This Circular stipulates the level of collection, collection system, payment, management, and use of fees for maintaining the use of Internet resources (including: fees for maintaining the use of national domain name .vn, fees for maintaining the use of Internet Protocol (IP) address, and fees for maintaining the use of network number) and service charges for allocation and issuance of Internet resources (including: service charges for registration and use of national domain name .vn, service charges for registration and use of Internet Protocol (IP) address, and service charges for registration and use of network number).

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

a) Domestic and foreign organizations and individuals granted, registered, and using the national domain name .vn; domestic organizations allocated, granted, registered, and using Vietnamese Internet Protocol (IP) addresses and network numbers.

b) State agencies authorized to allocate, grant, register, and use Vietnamese Internet resources.

c) Other organizations and individuals related to the collection, payment, management, and use of fees for maintaining the use of Internet resources and service charges for allocation and issuance of Internet resources.

Article 2. Fee and Charge Payers

The fee payer is an organization or individual, both domestic and foreign, granted, registered, and using the national domain name .vn, and domestic organizations allocated, granted, registered, and using Vietnamese Internet Protocol (IP) addresses and network numbers in accordance with the law.

Article 3. Organizations collecting fees and charges

The agency authorized by law to perform tasks of allocating, granting, registering, and using Vietnamese Internet resources is the entity collecting fees and service charges as prescribed in this Circular.

Article 4. Rates of Fees and Charges

1\. The level of service charge for registration and use of the national domain name .vn and the fee for maintaining the use of the national domain name .vn shall be implemented in accordance with the provisions set out in Section I of the Table of Fee and Service Charge Levels attached to this Circular.

2\. The level of service charge for registration and use of Internet Protocol (IP) address and the fee for maintaining the use of Internet Protocol (IP) address shall be implemented in accordance with the provisions set out in Section II of the Table of Fee and Service Charge Levels attached to this Circular.

3\. The level of service charge for registration and use of network number and the fee for maintaining the use of network number shall be implemented in accordance with the provisions set out in Section III of the Table of Fee and Service Charge Levels attached to this Circular, applicable to each network number from the third network number onwards for the organization that registers and maintains the use of such network numbers.

Article 5. Declaration, Payment of Fees and Charges

1. The person paying fees and charges shall pay such fees and charges to the fee collection organization according to the rates specified in Article 4 of this Circular in accordance with the form prescribed in Circular No. 74/2022/TT-BTC dated December 22, 2022, issued by the Minister of Finance on the forms, deadlines for collecting, paying, and declaring various fees and charges under the authority of the Ministry of Finance.

2. Regarding the registration fee for using the national domain name .vn and the maintenance fee for using the national domain name .vn

a) The registration fee for using the national domain name .vn is paid once at the time of registration. The maintenance fee for using the national domain name .vn is paid annually (12 months): Paid initially at the time of registration, paid in subsequent years when the domain name reaches its renewal deadline.

b) In cases where the right to use the national domain name .vn is transferred, the transferee organization or individual must pay:

The registration fee for using the national domain name .vn when re-registering the domain name as prescribed.

The maintenance fee for using the national domain name .vn for subsequent years of use after the expiration of the period for which the maintenance fee was already paid for the transferred domain name.

c) In cases where the registrant's name for using the national domain name .vn is changed, the new registrant must pay the maintenance fee for using the national domain name .vn for subsequent years of use after the expiration of the period for which the maintenance fee was already paid for the domain name.

d) From the date this Circular takes effect until December 31, 2025:

Vietnamese citizens aged from 18 to 23 who register to use the "id.vn" domain name must pay the fee starting from the third year onwards.

Enterprises (with a business registration certificate within one year (12 months) prior to the domain name registration date) and households engaged in business (with a household business registration certificate) who register the "biz.vn" domain name must pay the fee starting from the third year onwards.

The start date for calculating the fee is the first day of the third year counted from the date the domain name was granted. This provision only applies to the first newly registered domain name.

3. Regarding the registration fee for using an IP address and the maintenance fee for using an IP address

a) The registration fee for using an IP address is paid once at the time of registration. The maintenance fee for using an IP address is paid annually (12 months): Paid initially at the time of registration, the payment date for subsequent years is fixed for each organization (IP address member) and based on the date the organization was first allocated or assigned the IP address.

b) Organizations that simultaneously register both IPv4 and IPv6 addresses: If the usage level is the same, they pay the registration fee and maintenance fee for one type of IP address; if the usage levels differ, they pay the registration fee and maintenance fee for the type of IP address with the higher rate.

c) In cases where an organization is allocated or assigned additional IP addresses, increasing the usage level (not falling under the case of changing the registrant's name as stipulated in Point d of this Clause), the organization must pay:

Subsequent registration fees as prescribed in Section II of the Fee and Charge Collection Rate Table attached to this Circular. The payment time is before the organization is allocated or assigned the IP address.

Additional maintenance fees for the remaining part of the year for which the fee has been paid. The amount to be paid = (New maintenance fee rate - Old maintenance fee rate) x (Number of remaining months of the year for which the fee has been paid / 12 months). The payment time is before the organization is allocated or assigned the IP address. Starting from the following year, pay the fee according to the new usage level.

d) In cases where the registrant's name for using an IP address is changed without increasing the usage level, the new registrant does not have to pay additional fees or charges for the IP address regions that have already been paid for. Starting from the following year, pay the fee for the IP address according to the regulations.

e) In cases where the registrant's name for using an IP address is changed, resulting in an increase in the usage level, the new registrant must pay the difference in fees between the two usage levels for the remaining part of the year for which the fee has been paid. The payment time for additional fees is before the organization is allocated or assigned the IP address. Starting from the following year, pay the fee according to the new usage level.

4. Regarding the registration fee for using a network number and the maintenance fee for using a network number

a) The registration fee for using a network number is paid once at the time of registration and applies to each network number from the third network number onwards. The maintenance fee for using a network number is paid annually (12 months) and applies to each network number from the third network number onwards: Paid initially at the time of registration, the payment date for subsequent years is fixed for each organization and based on the date the organization was allocated or assigned the network number.

b) For organizations that were allocated or assigned network numbers before the effective date of this Circular, they must pay the maintenance fee according to the next year's collection rate for each network number from the third network number onwards as prescribed in this Circular. The calculation date for the maintenance fee is the effective date of the Circular.

5. At the latest by the second day of each week, the fee collection organization must deposit the collected fees of the previous week into the pending fee account opened at the State Treasury.

The fee and charge collection organization shall declare, collect, pay, and settle fees according to the provisions of Circular No. 74/2022/TT-BTC.

Article 6. Management and use of fees and charges

1. The organization collecting charges shall remit the entire amount of collected charges to the state budget (central budget) according to the current State Budget Classification.

2. The organization collecting fees may retain 85% of the collected fees and remit 15% of the collected fees to the state budget (central budget) according to the corresponding chapter and sub-item of the State Budget Classification.

3. The funds retained by the organization collecting fees as stipulated in Clause 2 of this Article shall be managed and used for expenses related to issuing registration certificates and managing, maintaining, and developing national domain name activities .vn, Vietnamese IP addresses, network identifiers, maintaining technical systems, and collecting fees as prescribed in Clause 4 of Article 1 of Decree No. 82/2023/NĐ-CP dated November 28, 2023 of the Government amending and supplementing certain provisions of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges.

Article 7. Implementation Provisions

1. This Circular takes effect from May 3, 2025.

2. This Circular replaces Circular No. 20/2023/TT-BTC dated April 13, 2023 of the Minister of Finance prescribing the rates of collection, payment, management, and use of fees for maintaining the use of domain names and Internet addresses, and charges for registering the use of national domain names “.vn” and charges for registering the use of Internet addresses (IP).

3. Other contents related to the collection, payment, receipt vouchers, publicizing the fee and charge collection system not mentioned in this Circular shall be implemented in accordance with the provisions of the following documents: Law on Fees and Charges; Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; Decree No. 82/2023/NĐ-CP dated November 28, 2023 of the Government amending and supplementing certain provisions of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; Law on Tax Administration; Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration; Decree No. 91/2022/NĐ-CP dated October 30, 2022 of the Government amending and supplementing certain provisions of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration; Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government prescribing administrative procedures under the National Treasury sector; Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government prescribing invoices and receipts and Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration dated June 13, 2019, and Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government prescribing invoices and receipts.

4. In cases where laws and regulations referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replacing regulations.

5. During the implementation process, if there are any difficulties, organizations are requested to promptly reflect them to the Ministry of Finance for research and supplementary guidance./.