Circular No. 16/2012/TT-BTTTT stipulates the method for determining and reporting the cost of telecommunications services.

✦ Smart summary

Circular No. 16/2012/TT-BTTTT stipulates the method for determining and reporting the cost of telecommunications services, applicable to state management agencies and telecommunications enterprises. Notably, it uses the full cost allocation method to calculate actual and planned costs.

Scope of application

State management agencies related to the management of telecommunications service tariffs, and telecommunications enterprises.

Key points

Telecommunications enterprises managing service tariffs must report actual and planned costs annually as prescribed.
The full cost allocation method is applied to determine the cost of telecommunications services.
Actual cost is based on the actual and reasonable expenses of the most recent financial reporting year; planned cost is based on estimated expenses and economic-technical standards.
Enterprises must recalculate planned cost when there is unusual market fluctuation or sudden changes in production volume.
The cost of telecommunications services is determined from revenue, expenses, and specific quantities of each type of service.

🌐 Social impact of this document

Positive impact: Strengthening the management of telecommunications service tariffs, ensuring transparency in business operations.
Negative impact: Increased burden of costs and reporting procedures for enterprises.

❓ Frequently asked questions

When must telecommunications enterprises report the cost of services?

Annually, no later than 90 days from the end of the financial reporting period.

How is the method for determining the cost of telecommunications services specified in this Circular?

This Circular applies the full cost allocation method to determine cost, based on specific revenue and expenses of each type of service.

When is planned cost used?

Confirmed planned cost is used to establish service tariffs, manage the market, and regulate business activities.

What must enterprises report during the process of determining cost?

Enterprises must report expenses, production volume, and revenue of telecommunications services as prescribed in this Circular.

What types of services are calculated for cost determination under this Circular?

This Circular applies to services: fixed terrestrial telecommunications services, mobile terrestrial telecommunications services, fixed satellite telecommunications services, mobile satellite telecommunications services, and other telecommunications services.

Full text

CIRCULAR

Regulations on the method of determining and reporting service costs for telecommunications services

____________________

Pursuant to the Law on Telecommunications dated November 23, 2009;

Pursuant to Decree No. 187/2007/NĐ-CP dated December 25, 2007 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Information and Communications; Decree No. 50/2011/NĐ-CP dated June 24, 2011 of the Government amending and supplementing certain articles of Decree No. 187/2007/NĐ-CP dated December 25, 2007;

Pursuant to Decree No. 25/2011/NĐ-CP dated April 6, 2011, issued by the Government, detailing and guiding the implementation of certain provisions of the Law on Telecommunications;

At the proposal of the Director of the Telecommunications Administration,

The Minister of Information and Communications issues this Circular regulating the method of determining and reporting service costs for telecommunications services.

PART I

GENERAL PROVISIONS

Article 1. Scope of application

This Circular stipulates the method of determining and the regime for reporting service costs for telecommunications services.

Article 2. Applicability

1. State management agencies related to the management of tariffs for telecommunications services.

2. Telecommunications enterprises.

Article 3. Definitions

In this Circular, the following terms shall be understood as follows:

1. Actual cost: is the cost of the most recent financial reporting year (year: n) determined based on actual expenses Clause 7. Consistency of data according to observation factors involves examining surface meteorological observation data between one factor and other factors at the same time and location. to complete one unit of telecommunications service.

2.Cost planned: is the cost of the next year following the financial reporting year (year: n+1) determined based on anticipated expenses expected to occur during the planning year to complete that one unit of telecommunications service.

Example: If the deadline for submitting the 2011 financial report of the enterprise is April 2012, then the actual cost is the cost determined based on reasonable actual expenses of 2011 (year: n). The planned cost is the cost determined based on anticipated expenses occurring in 2012 (year: n+1).

3. Unit of telecommunications service includes:

a) Connection time is the time the subscriber sends and receives information (voice, data, images) when using telecommunications services. Unit of measurement: minutes or seconds.

b) Volume of information is the number of bytes of information (data, images) the subscriber sends and receives through the telecommunications network when using telecommunications services. Unit of measurement: Kbyte or Mbyte.

c) Information package is the number of transactions the subscriber performs through the telecommunications network when using telecommunications services, including:

- Number of calls (voice). Unit of measurement: call.

- Number of messages (SMS, MMS). Unit of measurement: message.

- Number of files (data, images). Unit of measurement: file.

d) Dedicated channel calculated according to the speed of transmitting information. Unit of measurement: dedicated channel according to the speed of transmitting information.

đ) Internet access route calculated according to the speed of downloading information. Unit of measurement: internet access route according to the speed of downloading information.

e) Other units of telecommunications services as prescribed by the Ministry of Information and Communications.

4. Telecommunications service revenue is the revenue obtained from operating telecommunications services (excluding promotional revenue). Telecommunications service revenue includes:

a) Revenue from tariffs applied to users of telecommunications services.

b) Revenue from differences in payment for connection tariffs with other telecommunications enterprises.

c) Revenue from international payment differences with foreign partners.

5. Telecommunications service volume (hereinafter referred to as volume) is the number of units of telecommunications services generated when customers use telecommunications services. Telecommunications service volume includes:

a) In-network volume is the volume generated between end points or between connection points of the same telecommunications network.

b) Inter-network volume is the volume generated between end points or between connection points of different telecommunications networks. Different telecommunications networks are different types of telecommunications networks of the same telecommunications enterprise or telecommunications networks of different telecommunications enterprises.

6. Full cost allocation method is the method of determining the cost of telecommunications services based on the cost allocation factor according to the revenue of telecommunications services provided by the enterprise to calculate the cost for each type of service.

7. Enterprise management report is a report containing detailed figures on costs, volumes, and telecommunications service revenues, which are compiled into theannual financial report of the enterprise prepared in accordance with the regulations on the annual financial reporting system issued by the Ministry of Finance..

Article 4. Principles for Determining the Cost of Telecommunication Services

1. Uniformly apply the method of determining costs based on full cost allocation for all telecommunication services that have not been separately accounted for.

2. No cross-subsidization between telecommunication services when determining the cost of telecommunication services. when determining the cost of telecommunications services.

Article 5. Basis for Determining the Cost of Telecommunication Services

1. Actual costs are determined based on:

a) For enterprises that separately account for costs of each type of service, the actual and reasonable costs of each type of telecommunication service are determined in the annual financial report of the enterprise and the volume or converted volume is determined according to specific provisions in Chapter II of this Circular.: The actual and reasonable costs of each type of telecommunications service shall be determined in the annual financial report of the enterprise and the production volume or converted production volume shall be determined according to specific provisions set out in Chapter II of this Circular.The financial report of the enterprise for the year and the production volume or converted production volume shall be determined according to specific provisions set out in Chapter II of this Circular.

b) For enterprises that cannot separately account for each type of service: the actual and reasonable costs and the volume or converted volume of each type of telecommunication service are determined according to stipulating Format of the material (erased, poorly written and difficult to read, not in accordance with formatting standards) the provisions in Chapter II of this Circular.

2. Planned costs are determined based on::

a) Actual costsActual cost.

b) Advance payment for transferred expenditure items: The following documents and vouchers should be attached depending on the nature of the expenditure:economic standards - technical.

c) Price fluctuationsof planned inputs d) Planned volumes for each service for the planning year..

d) Estimated cost of each service forProvincial-level People's Inspection Office; Actual status of operation of equipment the planned year. the planned year.

Article 6. Reporting System for Costs

1. At each period, the Ministry of Information and Communications issues a list of telecommunication services subject to reporting of actual and planned costs.

2. Annually, enterprises must report the actual and planned costs of each type of telecommunication service listed in the list of telecommunication services under Clause 1 of this Article, along with the annual financial report and related documents specified in Article 7 of this Circular to the Telecommunications Authority within 90 days from the end of the financial reporting period.

3. Within 10 working days from receiving complete documentation from the enterprise, the Telecommunications Authority shall issue a written response to the enterprise:

a) If the enterprise's report is complete and complies with the provisions of this Circular, the Telecommunications Authority shall issue a written confirmation of the actual and planned costs of the enterprise's telecommunication services.

b) If the enterprise's report is incomplete or does not comply with the provisions of this Circular, the Telecommunications Authority shall issue a written request for the enterprise to supplement and adjust and resubmit the report to the Telecommunications Authority within 10 working days from receipt of the request.

4. The planned costs confirmed in writing by the Telecommunications Authority shall be used as a basis:

a) To establish tariff rates for telecommunication services within the pricing authority of the enterprise.

b) To manage and regulate the telecommunication market; manage telecommunication service operations and telecommunication business; manage tariff rates for telecommunication services by state management agencies.

5. The planned costs of the enterprise shall be applied until the Telecommunications Authority confirms new planned costs.

6. In case of abnormal market fluctuations or sudden changes in volume, the enterprise shall recalculate the planned costs and report to the Telecommunications Authority. The procedure shall be carried out as stipulated in Clause 3 of this Article.

7. Within 10 working days from the date the enterprise's annual financial report has been audited, the enterprise is responsible for sending a copy of the audited annual financial report of the enterprise to the Telecommunications Authority, accompanied by detailed explanations of the differences in expenses compared to the annual financial report prepared when reporting actual and planned costs.

Article 7. Content of the Actual Cost Report and Planned Cost Report

1. For telecommunication services currently being provided by the enterprise, service costs are consolidated in the Annual Financial Statement. The content of the actual cost report and planned cost report includes the following documents:

a) A letter signed and stamped by the legal representative of the enterprise or a person authorized by the legal representative of the enterprise, describing clearly the content of the service, the name of the service, and the period for applying the cost.

b) Basis, method, and explanation of the calculation of service costs.

c) A copy of the enterprise's Annual Financial Statement.

d) Detailed calculation table of actual costs and planned costs.

2. For new telecommunication services, service costs have not yet been consolidated in the Annual Financial Statement, the enterprise only prepares the planned cost report. At least 15 working days before the date the enterprise plans to provide the service, the enterprise must submit the planned cost report. The content of the planned cost report includes the documents specified in Points a and b of Clause 1 of this Article and the detailed calculation table of planned costs.

Chapter II

METHODS FOR DETERMINING REVENUE, COSTS, QUANTITY, AND COST OF TELECOMMUNICATION SERVICES

Article 8. Method for determining revenue from telecommunication services

Revenue from telecommunication services is determined from the following charges:

1. The charge collected from users of telecommunication services for outgoing calls originating from the enterprise's network minus the connection charge and international settlement charge payable to other enterprises (if applicable).

2. Connection charge and international settlement charge paid by other enterprises for terminating or transferring calls through the enterprise's network.

Article 9. Method for allocating and determining costs for enterprises that operate only one type of telecommunication service or multiple types of telecommunication services but separately account for each type of telecommunication service

1. Allocating enterprise costs to telecommunication services based on revenue

a) Total enterprise costs (TCP) include: Telecommunication production and business costs (or cost of goods sold) (A), Financial costs (B), Sales costs (C), Management costs (D), and Other costs (E) (determined based on the enterprise's Annual Financial Statement).

TCP = A + B + C + D + E

b) Total enterprise revenue (TDT) includes: Telecommunication service revenue (DT) (determined based on the enterprise's management report), Financial service revenue (DTF) and Other income (DTO) (determined based on the enterprise's Annual Financial Statement)._VTTDT = DT + DTF + DTO_{Economic life of the power plant as specified in the Appendix attached to this Circular (years).}c) Calculate the management cost allocation factor for telecommunication services (k) based on the proportion of telecommunication service revenue (DT) in total enterprise revenue (TDT):_{of each type of aircraft of the Vietnam Coast Guard}d) Calculate the management cost of telecommunication services (DM) based on the factor k = D x k

e) Calculate the total cost of telecommunication services:_VT + DT_{= A + C + DM}+ DT_{of each type of aircraft of the Vietnam Coast Guard}

2. Allocating telecommunication service costs to service i_VTa) Calculate the allocation factor for service i costs (ki) based on the proportion of service i revenue (DTi) in telecommunication service revenue (DTV):_VTb) Calculate the total cost for service i (TCPi) based on the factor ki = TCP x ki

k_VT	=	1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._VT
		is the total expected revenue of Electricity Corporation i in the year

Service i refers to services defined in Circular No. 05/2012/TT-BTTTT dated May 18, 2012, of the Ministry of Information and Communications on Classification of Telecommunication Services._VTMethods for allocating and determining costs for enterprises operating multiple types of telecommunication services without separately accounting for each type of telecommunication service_VT:

Domestic air passenger transport service on regular basic economy class_VT 1. Allocating enterprise costs to telecommunication services based on revenue_VT

TCP_VT b) Calculate the management cost allocation factor for telecommunication services (k) based on the proportion of telecommunication service revenue (DTV) in total enterprise revenue (TDT):_VT

c) Allocate telecommunication service costs based on telecommunication service revenue

a) Telecommunication service revenue (DTV) is:_VTi- Service I includes: Fixed terrestrial telecommunication services, mobile terrestrial telecommunication services, fixed satellite telecommunication services, mobile satellite telecommunication services, and other telecommunication services._VTi(name of service VTI) is the revenue from fixed terrestrial telecommunication services (DTVFT), revenue from mobile terrestrial telecommunication services (DTVMT), revenue from fixed satellite telecommunication services (DTVFS), revenue from mobile satellite telecommunication services (DTVMS), and revenue from other telecommunication services (DTVOTH) (if any) based on the enterprise's management report._VT):

k_VTi	=	1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._VTi
		1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._{b) Calculate the allocation factor for telecommunication service costs based on the proportion of fixed terrestrial telecommunication service revenue, mobile terrestrial telecommunication service revenue, fixed satellite telecommunication service revenue, and mobile satellite telecommunication service revenue in total telecommunication service revenue:}

c) Calculate the total cost of fixed terrestrial telecommunication services, mobile terrestrial telecommunication services, fixed satellite telecommunication services, and mobile satellite telecommunication services:

= kFT x TCP_VTiVTCĐVT x TCP_VTi:

TCP_VTi 3. Allocating telecommunication service costs to service i_VT x k_VTi

Article 10. (name of service VTi) based on the proportion of service i revenue in telecommunication service revenue.

b) Calculate the total cost for service i based on the factor ki = TCP x ki

a) Total enterprise costs (TCP) include: Production and business costs of telecommunications (or cost of goods sold) (A), Financial costs (B), Sales costs (C), Management costs (D) and Other costs (E) (determined based on the enterprise's annual financial report)..

TCP = A + B + C + D + E

e) Calculate the total cost of telecommunication services:_VT + DT_{Economic life of the power plant as specified in the Appendix attached to this Circular (years).} + DT_{of each type of aircraft of the Vietnam Coast Guard}

k_VT	=	1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._VT
		is the total expected revenue of Electricity Corporation i in the year

Domestic air passenger transport service on regular basic economy class_VT = D x k_VT

TCP_VT b) Calculate the management cost allocation factor for telecommunication services (k) based on the proportion of telecommunication service revenue (DTV) in total enterprise revenue (TDT):_VT

2. Allocation of telecommunications service costs based on telecommunications service revenue

a) Telecommunications service revenue (TSR_VT) is:

Where:

- Service I includes: fixed terrestrial telecommunications services, mobile terrestrial telecommunications services, fixed satellite telecommunications services, mobile satellite telecommunications services, and other telecommunications services.

- 1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._{(name of service VTI)}is the revenue from fixed terrestrial telecommunications services (FTS_MTS), revenue from mobile terrestrial telecommunications services (MTS_MTS), revenue from fixed satellite telecommunications services (FSS_MSS), revenue from mobile satellite telecommunications services (MSS_MSS), and revenue from other telecommunications services (OTS_OTS) (if any) based on the enterprise's management report.

b) Calculate the allocation factor for telecommunications service costs based on the proportion of fixed terrestrial telecommunications service revenue, mobile terrestrial telecommunications service revenue, fixed satellite telecommunications service revenue, and mobile satellite telecommunications service revenue in the total telecommunications service revenue:

k_MTS	=	1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._MTS
		1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._VT
k_MTS	=	1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._MTS
		1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._VT
k_MSS	=	1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._MSS
		1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._VT
k_MSS	=	1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._MSS
		1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._VT

c) Calculate the total costs for fixed terrestrial telecommunications services, mobile terrestrial telecommunications services, fixed satellite telecommunications services, and mobile satellite telecommunications services:

TCP_MTS = k_FTSx TCP_VT

TCP_MTS = k_MTS x TCP_VT

TCP_MSS = k_FSSx TCP_VT

TCP_MSS = k_MSS x TCP_VT

3. Allocation of telecommunications service costs to service i

a) Telecommunication service revenue (DTV) is:_{(name of service VTi)}) based on the proportion of service i revenue in telecommunications service revenue.

k_{(name of service VTi)}	=	1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._{(name of service VTi)}
		1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._{(name of service VTI)}

Where:

b) Calculate the total cost for service i based on the factor k_{(name of service VTi)}:

TCP_{(name of service VTi)} = TCP_{(name of service VTI)}x k_{(name of service VTi)}

Article 11. Method for Determining Telecommunication Service Volume

1. Conversion factor for service volume as follows:

Serial number	Service volume		Conversion factor
1	Intra-network		1
2	Inter-network	Article	0,6
		Up to	0,4

2. Service volume forservices charged based on time units, information volume, or information packages shall be determined as the total internal network service volume and the converted external network service volume according to the conversion factor specified in Clause joint QĐVTi 1 of this Article.

SL_Tp_{= Internal network service volume + External network outgoing service volume x 0.6 + External network incoming service volume x 0.4}3. Service volume for

services charged based on dedicated channel rental rates according to communication speed and internet access routes according to download speed shall be determined as the actual quantity of each service unit.= Number of channels according to communication speed, number of internet access routes according to download speed

SL_Tp_VTiArticle 12. Method for Determining Cost of Telecommunication Services

1. Determine the cost of each type of service i (GT

) for enterprises that only operate one type of telecommunication service or operate multiple types of telecommunication services but have separate accounting for each type of service, calculated by dividing the total cost for that type of service (TCP_VTi) by the converted service volume (SL_VTiOr the service volume of that type of service (SL_{= Internal network service volume + External network outgoing service volume x 0.6 + External network incoming service volume x 0.4})

Material costs in Year N (VND);_VTi	=	TCP_VTi
		SL_Tp_{= Internal network service volume + External network outgoing service volume x 0.6 + External network incoming service volume x 0.4}

Example: An enterprise only operates one type of telecommunication service, which is fixed terrestrial telecommunication service. Calculate the actual cost for the intra-city telephone service of the fixed terrestrial telecommunication service of the enterprise with the financial report data for 2010 as follows:_VTi)

Material costs in Year N (VND);_VTi	=	TCP_VTi
		SL_Tp_VTi

Total cost (TCP) in 2010 was 2,000,000,000 VND, including production and business costs (or cost of goods sold) (A) at 1,160,000,000 VND, financial costs (B) at 200,000,000 VND, sales costs (C) at 200,000,000 VND, management costs (D) at 140,000,000 VND, and other costs (E) at 300,000,000 VND.

Total revenue (TDT) of the enterprise in 2010 was 2,236,700,000 VND, including: Fixed terrestrial telecommunication service revenue (DT

) at 1,716,700,000 VND, including intra-city telephone service revenue (DT_VT) at 1,030,000,000 VND and revenue from other fixed terrestrial telecommunication services at 686,700,000 VND, financial service revenue (DT_VTi) at 210,000,000 VND, and other revenue (or other income) (DT_{Economic life of the power plant as specified in the Appendix attached to this Circular (years).}) at 310,000,000 VND._{of each type of aircraft of the Vietnam Coast Guard}Intra-city telephone service volume is:

Internal network volume: 1,000,000 minutes; outgoing external network volume: 1,000,000 minutes; incoming external network volume: 1,000,000 minutes

The procedure for calculating the actual cost in 2010 is as follows:

I. Calculating the total cost for intra-city telephone service using the allocation method

1. Calculating the management cost allocation factor for telecommunication services (k

) based on the proportion of telecommunication service revenue in total revenue of the enterprise:_VT2. Calculating the management cost of telecommunication services (DT

k_VT =	1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._VT	=	1.716.700.000	= 0,77
	is the total expected revenue of Electricity Corporation i in the year		2.236.700.000

= D_VTMethods for allocating and determining costs for enterprises operating multiple types of telecommunication services without separately accounting for each type of telecommunication service_VT:

Domestic air passenger transport service on regular basic economy class_VT0.77 = 107,800,000 VND x k_VT= 140.000.000 x 3. Calculating the total cost of telecommunication services:

= 1,467,800,000 VND

TCP_VT b) Calculate the management cost allocation factor for telecommunication services (k) based on the proportion of telecommunication service revenue (DTV) in total enterprise revenue (TDT):_VT	= 1.160.000.000 + 200.000.000 + 107.800.000
	4. Allocating telecommunication service costs to intra-city telephone service (i):

a) Calculating the cost allocation factor for intra-city telephone service (k

b) Calculating the total cost for intra-city telephone service:_VTi):

k_VTi =	1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._VTi	=	1.030.000.000	= 0,6
	1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._VT		1.716.700.000

0.6 = 880,680,000 VND

TCP_VTi 3. Allocating telecommunication service costs to service i_VT x k_VTi = 1.467.800.000 x II. Calculating the service volume

Based on the management report data of the enterprise, the converted intra-city telephone service volume for cost calculation is:

= Internal network volume + Outgoing external network volume

SL_Tp_{= Internal network service volume + External network outgoing service volume x 0.6 + External network incoming service volume x 0.4}0.6 + Incoming external network volume x = 2,000,000 minutes x 0,4 = 1.000.000 + 1.000.000 x 0,6 + 1.000.000 x 0,4

III. Determining the actual cost in 2010 of intra-city telephone service

(telephone)

Material costs in Year N (VND);_{= 440.34 (VND/minute)}=	TCP_VTi	=	880.680.000	2. Determining the cost of each type of service i (GT
	SL_Tp_{= Internal network service volume + External network outgoing service volume x 0.6 + External network incoming service volume x 0.4}		2.000.000

) for enterprises_{(name of service VTi)}operating multiple types of telecommunication services without separate accounting for each type of service is calculated by dividing the total cost for that type of service (TCP (QĐtên dvụ VTi)_{(name of service VTi)}Or the service volume of that type of service (SL_{Example: Calculating the cost of intra-city telephone service of fixed terrestrial telecommunication service of an enterprise operating fixed terrestrial telecommunication service and mobile terrestrial telecommunication service.})

Material costs in Year N (VND);_{(name of service VTi)}	=	TCP_{(name of service VTi)}
		SL_Tp_{Example: Calculating the cost of intra-city telephone service of fixed terrestrial telecommunication service of an enterprise operating fixed terrestrial telecommunication service and mobile terrestrial telecommunication service.}

Material costs in Year N (VND);_{(name of service VTi)}	=	TCP_{(name of service VTi)}
		SL_Tp_{(name of service VTi)}

Total cost (TCP) in 2010 was 9,769,000,000 VND, including production and business costs (or cost of goods sold) (A) at 7,229,000,000 VND, financial costs (B) at 200,000,000 VND, sales costs (C) at 1,200,000,000 VND, management costs (D) at 840,000,000 VND, and other costs (E) at 300,000,000 VND.

Total revenue (TDT) of the enterprise in 2010 was 12,351,700,000 VND, including: Telecommunication service revenue (DT

) at 11,831,700,000 VND, including fixed terrestrial telecommunication service revenue at 1,716,700,000 VND (including intra-city telephone service revenue at 1,030,000,000 VND) and mobile terrestrial telecommunication service revenue at 10,115,000,000 VND, financial service revenue (DT_VTThe procedure for calculating the actual cost of intra-city telephone service of fixed terrestrial telecommunication service in 2010 is as follows:_{Economic life of the power plant as specified in the Appendix attached to this Circular (years).}) at 310,000,000 VND._{of each type of aircraft of the Vietnam Coast Guard}Intra-city telephone service volume is:

Internal network volume: 1,000,000 minutes; outgoing external network volume: 1,000,000 minutes; incoming external network volume: 1,000,000 minutes

The procedure for calculating the actual cost in 2010 is as follows:

I. Calculating the total cost for intra-city telephone service using the allocation method

2. Calculating the management cost of telecommunication services (D

) based on the proportion of telecommunication service revenue in total revenue of the enterprise:_VT2. Calculating the management cost of telecommunication services (DT

k_VT =	1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._VT	=	11.831.700.000	= 0,958
	is the total expected revenue of Electricity Corporation i in the year		12.351.700.000

0.958 = 804,720,000 VND_VTMethods for allocating and determining costs for enterprises operating multiple types of telecommunication services without separately accounting for each type of telecommunication service_VT:

Domestic air passenger transport service on regular basic economy class_VT Proportion of domestic currency (Vietnamese Dong) loan capital in total loan capital as specified in the Appendix attached to this Circular (%); x k_VT = 840.000.000 x = 9,233,720,000 VND

= 1,467,800,000 VND

TCP_VT b) Calculate the management cost allocation factor for telecommunication services (k) based on the proportion of telecommunication service revenue (DTV) in total enterprise revenue (TDT):_VT = 7.229.000.000 + 1.200.000.000 + 804.720.000

4. Calculating the total cost of fixed terrestrial telecommunication service based on telecommunication service revenue allocation:

) including fixed terrestrial telecommunication service revenue (DT

a) Telecommunications service revenue (TSR_VT) based on the management report of the enterprise._MTS), revenue from mobile terrestrial telecommunications services (MTS_MTS= 11,831,700,000 VND

1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._VT = 1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._MTS + DT_MTS = 1.716.700.000 + 10.115.000.000

b) Calculating the cost allocation factor for fixed terrestrial telecommunication service (k2,340,000 VND x 0.20 = 468,000 VND

) based on the proportion of fixed terrestrial telecommunication service revenue in telecommunication service revenue:_MTSc) Calculating the total cost of fixed terrestrial telecommunication service:

k_MTS=	1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._MTS	=	1.716.700.000	= 0,145
	1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._VT		11.831.700.000

= k

TCP_MTS	= 1,338,900,000 VND_MTS x TCP_VT = 0,145x 9.233.720.000
	5. Allocating telecommunication service costs to intra-city telephone service i:

a) Calculating the cost allocation factor for intra-city telephone service (i) (k

VTthoại_{) based on the proportion of intra-city telephone service revenue in fixed terrestrial telecommunication service revenue (DT}b) Calculating the total cost for intra-city telephone service (i):_MTS):

k_{) based on the proportion of intra-city telephone service revenue in fixed terrestrial telecommunication service revenue (DT} =	1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._{) based on the proportion of intra-city telephone service revenue in fixed terrestrial telecommunication service revenue (DT}	=	1.030.000.000	= 0,6
	1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._MTS		1.716.700.000

= 803,340,000 VND

TCP_{) based on the proportion of intra-city telephone service revenue in fixed terrestrial telecommunication service revenue (DT} 3. Allocating telecommunication service costs to service i_FTSx k_{) based on the proportion of intra-city telephone service revenue in fixed terrestrial telecommunication service revenue (DT}	= 1.338.900.000 x 0,6
	QĐVTthoại

Based on the management report data of the enterprise, the converted intra-city telephone service volume for cost calculation is:

= Internal network volume + Outgoing external network volume

SL_Tp_{0.6 + Incoming external network volume} 0.6 + Incoming external network volume x = 401.67 (VND/minute) x 0,4 = 1.000.000 + 1.000.000 x 0,6 + 1.000.000 x 0,4

III. Determining the actual cost in 2010 of intra-city telephone service

(telephone)

Material costs in Year N (VND);_{= 440.34 (VND/minute)}=	TCP_{) based on the proportion of intra-city telephone service revenue in fixed terrestrial telecommunication service revenue (DT}	=	803.340.000	3. Determining the cost for other telecommunication services (maritime, air)
	SL_Tp_{0.6 + Incoming external network volume}		2.000.000

Based on the accounting method of the enterprise, whether it operates one or multiple types of telecommunication services, the enterprise applies the calculation and determination methods of service costs as stipulated in Articles 8, 9, 10, 11, and Clauses 1, 2 of Article 12 of this Circular.

Depending on the accounting method and whether the enterprise operates one or multiple types of telecommunications services, the enterprise shall apply the corresponding methods of calculating and determining service costs as stipulated in Articles 8, 9, 10, 11, and Clauses 1 and 2 of Article 12 of this Circular.

Chapter III

IMPLEMENTATION

Article 13. Effective Date

This Circular takes effect from January 1, 2013.

Article 14. Implementation Organization

1. The Head of the Ministry's Office, the Director of the Telecommunications Department, the Heads of agencies and units under the Ministry, the General Directors, and the Directors of telecommunications enterprises, as well as related organizations and individuals, are responsible for implementing this Circular.

2. In the course of implementation, if there are any difficulties, they are requested to report to the Ministry of Information and Communications for consideration and resolution./.

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25/2011/NĐ-CP Nghị định số 25/2011/NĐ-CP Quy định chi tiết và hướng dẫn thi hành một số điều của Luật Viễn thông Expired 41/2009/QH12 Nghị quyết số 41/2009/QH12 Về chủ trương đầu tư Dự án điện hạt nhân Ninh Thuận Expired 187/2007/NĐ-CP Nghị định số 187/2007/NĐ-CP Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ Thông tin và Truyền thông Expired 50/2011/NĐ-CP Nghị định số 50/2011/NĐ-CP sửa đổi Nghị định 187/2007/NĐ-CP quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ Thông tin và Truyền thông Expired

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23/2024/TT-BTTTT Thông tư số 23/2024/TT-BTTTT bãi bỏ một số văn bản quy phạm pháp luật do Bộ trưởng Bộ Thông tin và Truyền thông ban hành hoặc liên tịch ban hành In effect 23/2024/TT-BKHCN Thông tư số 23/2024/TT-BKHCN Bãi bỏ một số văn bản quy phạm pháp luật do Bộ trưởng Bộ Thông tin và Truyền thông ban hành hoặc liên tịch ban hành In effect

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05/2012/TT-BTTTT Thông tư số 05/2012/TT-BTTTT Phân loại các dịch vụ viễn thông In effect

16/2012/TT-BTTTT

Circular No. 16/2012/TT-BTTTT stipulates the method for determining and reporting the cost of telecommunications services.

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Tiếng Việt Thông tư số 16/2012/TT-BTTTT Quy định phương pháp xác định và chế độ báo cáo giá thành dịch vụ viễn thông 한국어 통지 제 16/2012/TT-BTTTT 서비스 통신 비용 및 비용 보고 방식에 관한 규정 中文通知第16/2012/TT-BTTTT号关于确定和报告电信服务成本的方法

Circular No. 16/2012/TT-BTTTT stipulates the method for determining and reporting the cost of telecommunications services.

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