Circular No. 112/2013/TT-BTC stipulates the rates of collection, payment procedures, and management and use of fees for issuing radio frequency usage licenses and charges for using radio frequencies.

CIRCULAR

Regulations on the level of collection, collection procedures, payment and management of the fee for issuing radio frequency usage licenses and the fee for using radio frequencies

 radio frequencies

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Pursuant to the Radio Frequency Law No. 42/2009/QH12 dated November 23, 2009;

Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 and Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

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

The Minister of Finance issues this Circular regulating the level of collection, collection procedures, payment and management of the fee for issuing radio frequency usage licenses and the fee for using radio frequencies as follows:

Article 1. Subjects paying fees and registration fees

1. The entities subject to the fee for issuing radio frequency usage licenses and the fee for using radio frequencies at the levels specified in the attached Table are organizations and individuals granted radio frequency usage licenses by competent state agencies (the Radio Frequency Management Department) in accordance with the provisions of the law.

2. No fee for using radio frequencies shall be collected from the following entities:

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

b) Radio stations solely serving direct security and defense purposes using frequencies for security and defense purposes as stipulated in Article 45 of the Radio Frequency Law No. 42/2009/QH12;

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

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

đ) Radio stations directly serving search and rescue operations within the Search and Rescue System of central ministries and local authorities;

e) Radio stations of charitable organizations serving humanitarian activities;

g) Radio stations belonging to private telecommunications networks serving Party and State agencies;

h) Radio stations installed on fishing vessels;

i) Wireless public address stations under the management of communes, townships, or equivalent administrative units (if any);

k) Broadcasting transmitters and transceivers broadcasting programs serving political tasks, essential information dissemination, with power not exceeding 100 watts in poor districts and districts with a high poverty rate as defined by the State;

l) Satellite stations in space shall be exempted from the fee for using radio frequencies for five years from the date this Circular takes effect.

Article 2. Level of Collection of Fees and Taxes

This Circular attaches the Table of Collection Levels for the Fee for Issuing Radio Frequency Usage Licenses and the Fee for Using Radio Frequencies.

The fee for issuing radio frequency usage licenses and the fee for using radio frequencies shall be collected in Vietnamese dong.

Article 3. Provisions on the payment of the fee for issuing radio frequency usage licenses and the fee for using radio frequencies; refund of the fee for using radio frequencies

1. The fee for issuing a license is calculated per radio frequency usage license.

The fee for extending a license is calculated at 20% of the issuance fee level.

The fee for amending and supplementing the contents of a license: no reassignment of frequency, at 20% of the issuance fee level; reassignment of frequency, at the issuance fee level.

2. Organizations and individuals may only receive a license after fully paying the issuance, extension, amendment, and supplementation fees and fully paying the radio frequency usage fee as follows:

a) For public telecommunications networks; central, local, and enterprise broadcasting transmitters and transceivers; radio stations of state agencies:

- Licenses valid for up to 12 months: Pay the radio frequency usage fee for the entire validity period of the issued license before receiving the license according to the Notice of Fees and Charges of the Radio Frequency Management Department.

- Licenses valid for more than 12 months: Pay the radio frequency usage fee for the first 12 months of use; the radio frequency usage fee for subsequent years is paid annually according to the Notice of Fees and Charges of the Radio Frequency Management Department.

This provision does not restrict organizations and individuals from paying the full radio frequency usage fee for the entire validity period of the issued license in one payment.

b) For other cases:

- Licenses valid for up to 12 months: Pay the radio frequency usage fee for the entire validity period of the issued license before receiving the license according to the Notice of Fees and Charges of the Radio Frequency Management Department.

- Licenses valid for more than 12 months: Pay the radio frequency usage fee for half the validity period of the issued license, but not less than 12 months; the radio frequency usage fee for subsequent years is paid annually according to the Notice of Fees and Charges of the Radio Frequency Management Department.

This provision does not restrict organizations and individuals from paying the full radio frequency usage fee for the entire validity period of the issued license in one payment.

3. Organizations and individuals who cease using frequencies and radio equipment before the time specified in the radio frequency usage license may only be refunded the portion of the radio frequency usage fee for the remaining time of the license if the remaining time is 90 days or more.

The remaining time of the license is calculated from the date the organization or individual officially ceases to use it, but not earlier than the date the Radio Frequency Management Department receives the notification of cessation.

4. The fee for using radio frequencies is calculated per month. If the total usage time is less than one month, it is counted as one month. If the total usage time is one month or more, and the remainder is 15 days or more, it is counted as one month; if the remainder is less than 15 days, it is not counted.

Example: Mr. A uses radio frequencies for a total period of 14 days, so the usage fee for radio frequencies is calculated for one month.

Mr. B uses radio frequencies from January 1, 2013 to January 15, 2014, with a total duration of 12 months and 15 days, then the fee for using radio frequencies is calculated for 13 months.

Mr. C uses radio frequencies from January 1, 2013 to January 14, 2014, with a total duration of 12 months and 14 days, then the fee for using radio frequencies is calculated for 12 months.

Article 4. Collection, payment and management of use

1. The fees for issuing radio frequency usage licenses and charges for using radio frequencies as stipulated in this Circular are revenue belonging to the state budget.

2. The Radio Frequency Management Department shall be responsible for paying 100% (one hundred percent) of the total fee revenue collected into the state budget according to the current State Budget Classification.

3. The Radio Frequency Management Department is allowed to retain 60% (sixty percent) of the charge revenue collected to cover costs for management and collection of charges in accordance with the financial regulations set forth in Circular No. 97/2009/TT-BTC dated May 20, 2009 issued by the Ministry of Finance guiding the financial regime for the Radio Frequency Management Department.

The Radio Frequency Management Department shall be responsible for declaring, paying and settling 40% (forty percent) of the charge revenue collected into the state budget according to the current State Budget Classification.

The above ratio shall apply until December 31, 2014. The Radio Frequency Management Department shall be responsible for evaluating the implementation of revenue and expenditure of the unit, proposing to the Ministry of Finance to consider amending the retention ratio to suit the actual situation.

State-owned enterprises that have been assigned by the Ministry of Agriculture and Rural Development to conduct offshore wind power project surveys before the effective date of this Circular shall continue to implement according to the assigned documents; any new matters arising after the effective date of this Circular shall be implemented in accordance with the provisions of this Circular.

1. This Circular takes effect from October 1, 2013. Decisions No. 22/2005/QD-BTC dated April 11, 2005 of the Minister of Finance promulgating the fee rates for issuing radio frequency usage licenses and charges for using radio frequencies; Decision No. 66/2006/QD-BTC dated November 20, 2006 and Decision No. 61/2007/QD-BTC dated July 12, 2007 amending and supplementing Decision No. 22/2005/QD-BTC dated April 11, 2005 of the Minister of Finance promulgating the fee rates for issuing radio frequency usage licenses and charges for using radio frequencies are hereby abolished.

For the portion of license fees for using radio frequencies and charges for using radio frequencies that the Radio Frequency Management Department has notified about fees and charges before this Circular takes effect, there will be no additional collection or refund of the difference in license fees for using radio frequencies and charges for using radio frequencies according to the fee rate table specified in this Circular.

2. Other contents related to collection, payment, management and use, publicizing the fee and charge system not guided in this Circular shall be implemented in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002 and Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges; Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration, guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007 and Decree No. 106/2010/NĐ-CP dated October 28, 2010 of the Government detailing the implementation of certain provisions of the Law on Tax Administration; Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance guiding the issuance and use of receipts for fees and charges belonging to the state budget.

3. Organizations and individuals subject to payment of fees and charges and relevant agencies are responsible for implementing this Circular. In the process of implementation, if there are difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for consideration and guidance./.