Circular No. 184/2016/TT-BTC stipulates the level of collection, collection regime, submission, management, and utilization of fees for the examination of conditions for telecommunications activities concerning radio stations belonging to telecommunications works and the fee for issuing import permits for radio wave transmission equipment.

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of fees for the examination of conditions for telecommunication activities for radio stations belonging to telecommunication works and service charges for issuing import permits for equipment emitting, receiving-transmitting radio waves

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

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

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;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated 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 Circularregulating the level of collection, collection system, payment, management, and use of fees for the examination of conditions for telecommunication activities for radio stations belonging to telecommunication works and service charges for issuing import permits for equipment emitting, receiving-transmitting radio waves.

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 regulates the level of collection, collection system, payment, management, and use of fees for the examination of conditions for telecommunication activities for radio stations belonging to telecommunication works and service charges for issuing import permits for equipment emitting, receiving-transmitting radio waves.

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.

This Circular applies to organizations and enterprises that are authorized by competent authorities to examine conditions for telecommunication activities for radio stations belonging to telecommunication works and issue import permits for equipment emitting, receiving-transmitting radio waves, state management agencies, and organizations and individuals related to the collection, payment of fees for the examination of conditions for telecommunication activities for radio stations belonging to telecommunication works and service charges for issuing import permits for equipment emitting, receiving-transmitting radio waves.

Article 2. Fee and Charge Payers

Organizations and enterprises that are authorized by competent authorities to examine conditions for telecommunication activities for radio stations belonging to telecommunication works and issue import permits for equipment emitting, receiving-transmitting radio waves are the fee and service charge payers as prescribed in this Circular.

Article 3. Organizations collecting fees and charges

The Telecommunications Department (under the Ministry of Information and Communications) conducting the examination of conditions for telecommunication activities for radio stations belonging to telecommunication works and issuing import permits for equipment emitting, receiving-transmitting radio waves is the organization collecting fees and service charges as prescribed in this Circular.

Article 4. Rates of Fees and Charges

1. The level of collection for the fee for examining conditions for telecommunication activities for radio stations: VND 2,500,000 per examination.

2. The level of collection for the service charge for issuing import permits for equipment emitting, receiving-transmitting radio waves: VND 200,000 per permit.

Article 5. Declaration and Payment of Fees and Charges

1. By the fifth day of each month, fee collection organizations must deposit the collected fee amount of the previous month into the account for pending budget payments opened at the State Treasury.

2. The organization collecting fees and service charges shall declare and pay fees and service charges monthly and settle accounts annually according to the guidance provided in Clause 3 Article 19 and Clause 2 Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government.

Article 6. Management and use of fees and charges

1. The organization collecting service charges shall remit the entire amount of collected service charges into the State budget according to the current State budget classification. The cost of covering the expenses for collecting service charges shall be covered from the budget allocated in the organization's budget estimate according to the State budget expenditure regulations stipulated by law.

2. The organization collecting fees may retain 90% of the total amount of collected fees for management and use as prescribed in Clause 2 Article 5 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. The remaining 10% of the fee amount shall be remitted by the organization collecting fees into the State budget according to the current State budget classification.

Article 7. Implementation Organization

1. This Circular takes effect from January 1, 2017. This Circular replaces Decision No. 89/2004/QĐ-BTC dated November 22, 2004 of the Minister of Finance regarding fees and service charges for managing postal quality and postal and telecommunications services and Decision No. 24/2007/QĐ-BTC dated April 11, 2007 of the Minister of Finance amending and supplementing Decision No. 89/2004/QĐ-BTC dated November 22, 2004 of the Minister of Finance regarding fees and service charges for managing postal quality and postal and telecommunications services.

2. Other contents related to declaration, collection, payment, management, use, and publicizing the collection system for fees and service charges not specified in this Circular shall be implemented according to the 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 Service Charges and guiding documents, Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government and the Circular of the Minister of Finance on printing, issuing, managing, and using various types of receipts for fees and service charges under the State budget and documents amending, supplementing, or replacing them (if any).

- Supreme People's Procuracy;