Circular No. 11/2022/TT-BTC amends and supplements certain provisions of Circular No. 265/2016/TT-BTC dated November 14, 2016, issued by the Minister of Finance, concerning the level of collection, payment, management, and use of fees for radio frequency spectrum license issuance and radio frequency spectrum usage fees.

CIRCULAR

Amending and supplementing certain Articles of Circular No. 265/2016/TT-BTC dated November 14, 2016 of the Minister of Finance on the level of collection, collection regime, payment, management, and use of fees for issuing frequency usage licenses and charges for using radio frequencies

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

WHEREAS, the Law on Radio Frequency Spectrum dated November 23, 2009;

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

Pursuant to the Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain articles of the Law on Fees and Stamp Duties;

amending and supplementing certain forms of

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of Tax Policy,

The Minister of Finance issues this Circular amending and supplementing certain Articles of Circular No. 265/2016/TT-BTC dated November 14, 2016 on the level of collection, collection regime, payment, management, and use of fees for issuing frequency usage licenses and charges for using radio frequencies.

Article 1. Amending and supplementing certain Articles of Circular No. 265/2016/TT-BTC dated November 14, 2016 of the Minister of Finance on the level of collection, collection regime, payment, management, and use of fees for issuing frequency usage licenses and charges for using radio frequencies

3. Amending and supplementing Clause 5 of Article 4 as follows:

"2. The fee for issuing a license shall be calculated for each frequency usage license."

a) Fee for extending, reissuing a license: the level of collection is 20% of the issuance license fee.

b) Fee for amending and supplementing the contents of a license: the level of collection is equal to the issuance license fee. In cases where amending and supplementing the contents of a license does not require reassignment of frequency or requires reassignment of frequency according to provisions in specialized legal documents: the level of collection is 20% of the issuance license fee".

2. Amending and supplementing Clause 5 as follows:

"Article 5. Cases of exemption from payment of fees and charges

1. Persons paying the charge are exempted from the charge for issuing a frequency usage license in the following cases:

a) Radio stations installed on fishing vessels.

b) Satellite terminal equipment serving the purpose of monitoring the course of fishing boats.

2. Persons paying the fee are exempted from the fee for using radio frequencies in the following cases:

a) Radio stations of foreign diplomatic missions, consular offices, international organizations' representative offices in Vietnam, and high-level foreign delegations visiting Vietnam that are entitled to diplomatic privileges and immunities.

b) Radio stations solely serving direct national security and defense purposes using frequencies for security and defense purposes as stipulated in Article 45 of the Law on Radio Frequency.

c) Radio stations serving disaster prevention and mitigation tasks using frequencies for disaster prevention and mitigation networks.

d) Radio stations using emergency, safety, search and rescue frequencies as prescribed.

đ) Radio stations directly serving search and rescue operations belonging to the search and rescue systems of central ministries and local authorities.

e) Radio stations of charitable organizations serving humanitarian activities.

g) Radio stations belonging to special telegraph networks serving Party and State agencies.

h) Radio stations installed on fishing vessels; satellite terminal equipment serving the purpose of monitoring the course of fishing boats; radio equipment operating on bands allocated for fishing vessels installed on ships.

i) Rural community radio stations.

k) Broadcasting transmitters with a power output of 100 watts or less broadcasting programs serving political tasks and essential information dissemination in poor districts and districts with a high poverty rate as defined by the State.

1) Backup transmitters with the same frequency, same antenna location, and ERP transmission power not exceeding the main transmitter already licensed".

a) Amending and supplementing point a Clause 1 Article 6 as follows:

"a) Organizations and individuals may only receive a license after fully paying the issuance, extension, reissue, amendment, and supplementation of the content of the license fees and the first installment of the radio frequency usage fee as prescribed in point b of this clause".

b) Amending and supplementing point b Clause 2 Article 6 as follows:

"b) Organizations collecting fees and charges shall declare fees and charges monthly and settle accounts annually in accordance with the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing some provisions of the Law on Tax Administration".

"Article 7. Refund of Fees

1. Organizations and individuals ceasing to use frequencies and radio equipment before the term specified in the radio frequency usage license shall only be refunded the remaining portion of the radio frequency usage fee for the remaining period of the license in the following case:

a) The remaining period of the license is 30 days or more for licenses terminated due to frequency auctions or changes in frequency planning.

b) The remaining period of the license is 90 days or more for other cases.

2. The remaining period of the license is calculated from the date the organization or individual officially ceases to use it but not earlier than the date when the Radio Frequency Management Department receives the Notice of Termination.

5. Amending and supplementing Clause 4 Article 9 as follows:

"4. Other matters related to the collection, declaration, payment of fees and charges not detailed in this Circular shall be implemented in accordance with the Law on Fees and Charges, the Law on Tax Administration, Decree No. 120/2016/NĐ-CP, Decree No. 126/2020/NĐ-CP, Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures under the National Treasury sector, Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and certificates, 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, Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and certificates, Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and charges under the state budget".

6. Amending and supplementing points and clauses in the Table of Collection Levels for Fees for Issuing Frequency Usage Licenses and Charges for Using Radio Frequencies of Circular No. 265/2016/TT-BTC as follows:

Amending and supplementing Clause 4 Section I Part A; Clause 1 Section I, Point 3.2 and Point 3.3 Clause 3 Section II, Point 1.1 and Point 1.2 Clause 1 Section III, Point 1.1, Point 1.2 Clause 1 and Clause 2 Section IV Part B Table of Collection Levels for Fees for Issuing Frequency Usage Licenses and Charges for Using Radio Frequencies attached to this Circular.

Article 2. Implementation

1. This Circular takes effect from May 1, 2022.

2. During the implementation process, if related documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the newly amended, supplemented, or replaced documents.

3. In cases where the fee payer has already paid the licensing fee for radio frequency usage and the radio frequency usage fee according to the collection rates stipulated in Circular No. 265/2016/TT-BTC before this Circular takes effect, there shall be no additional collection or refund of the difference between the fees and charges stipulated in Circular No. 265/2016/TT-BTC and those stipulated in this Circular.

4. During implementation, if any difficulties arise, organizations and individuals are requested to promptly report them to the Ministry of Finance for review and guidance./.