Circular No. 185/2013/TT-BTC stipulates the level of collection, collection system, submission, management, and use of fees for assessing operating conditions and licensing fees for issuing licenses in postal activities.

Circular No. 185/2013/TT-BTC stipulates the level of collection, collection system, submission, management, and use of fees for assessing operating conditions and licensing fees for issuing licenses in the postal sector. This document applies to organizations and individuals when applying for licenses related to postal activities.

Số hiệu185/2013/TT-BTC
Loại văn bảnCircular
Cơ quan ban hànhMinistry of Finance
Người kýVũ Thị Mai — Thứ trưởng
Cập nhật19/06/2026
NgànhFinance
Lĩnh vựcTax AdministrationFees and Charges
Ngày ban hành04/12/2013
Ngày áp dụng20/01/2014
Ngày hết hiệu lực01/01/2017
Tình trạngExpired
✦ Tóm lược thông minh

Circular No. 185/2013/TT-BTC stipulates the level of collection, collection system, submission, management, and use of fees for assessing operating conditions and licensing fees for issuing licenses in the postal sector. This document applies to organizations and individuals when applying for licenses related to postal activities.

Đối tượng áp dụng

Organizations and individuals when submitting applications to state agencies for assessment of operating conditions and issuance of licenses in the postal sector.

Các điểm cốt lõi

  • Organizations and individuals must pay the fee for assessing operating conditions when applying for postal licenses as prescribed in Article 3 of this Circular.
  • The Ministry of Information and Communications collects fees for assessing operating conditions and licensing fees for inter-provincial and international licenses (Article 2.1).
  • Provincial Departments of Information and Communications collect fees for assessing operating conditions and licensing fees for intra-provincial licenses (Article 2.2).
  • Ninety percent of the revenue from fees collected for assessing operating conditions in postal activities will be retained by the collecting agency, while ten percent will be submitted to the State budget (Article 4.1).
  • Licensing fees for issuing licenses in postal activities must be fully submitted to the State budget (Article 4.2).

🌐 Tác động xã hội từ văn bản này

  • To help regulatory authorities have revenue sources to carry out assessment and licensing work.
  • Increase costs for enterprises when applying for postal activity licenses.
  • Improve the quality of postal services through strict control over the operating conditions of organizations and individuals.

❓ Câu hỏi thường gặp

What is the level of fees for assessing operating conditions in postal activities?

Specific fee levels are stipulated in the attached Fee Collection Table of this Circular.

Who is responsible for collecting fees and licensing fees in the postal sector?

The Ministry of Information and Communications collects fees for assessing operating conditions in postal activities and licensing fees for inter-provincial and international licenses. Provincial Departments of Information and Communications collect fees for assessing operating conditions and licensing fees for intra-provincial licenses.

How will the revenue from assessing operating conditions in postal activities be used?

Ninety percent of the revenue from fees collected for assessing operating conditions in postal activities will be retained by the collecting agency, while ten percent will be submitted to the State budget.

Must licensing fees for issuing licenses in postal activities be fully submitted to the State budget?

Yes, licensing fees for issuing licenses in postal activities must be fully submitted to the State budget.

Which regulations regarding postal activities does this Circular replace?

This Circular replaces the provisions at points 6, 7, 8, 10, and 18 of the Fee Collection Table for issuing licenses for postal and telecommunications activities issued with Decision No. 215/2000/QĐ-BTC dated December 29, 2000, of the Minister of Finance.

Toàn văn

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 185/2013/TT-BTC
Date: December 4, 2013

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of fees for examining conditions and licensing fees for postal activities

concerning the operation conditions and licensing fees for issuing licenses in postal activities

_______________________

 

Pursuant to the Postal Law No. 49/2010/QH12 dated June 17, 2010; Pursuant to the Ordinance on Fees and Licensing Fees No. 38/2001/PL-UBTVQH dated August 28, 2001;

The Minister of Finance issues this Circular amending and supplementing some articles of Circular No. 291/2016/TT-BTC dated November 15, 2016 on the level of collection, collection system, payment, management, and use of fees for the examination of conditions for postal activities.

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

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 request of the Director of the Tax Policy Department;

The Minister of Finance issues this Circular regulating the level of collection, collection system, payment, management, and use of fees for examining conditions and licensing fees for issuing licenses in postal activities as follows:

Article 1. Scope of Regulation and Applicability

1. This Circular regulates the collection, payment, management, and use of fees for examining conditions and licensing fees for issuing licenses in postal activities, including: postal license, import permit for postal stamps, and notification of postal activity (hereinafter referred to collectively as the license).

2. Organizations and individuals when submitting applications to competent state authorities for examination of postal activity conditions must pay the examination fee, and when obtaining a postal license, import permit for postal stamps, and notification of postal activity must pay the licensing fee according to the provisions of this Circular.

Article 2. Collection Authorities

1. The Ministry of Information and Communications is the authority collecting the examination fee for postal activity conditions and the licensing fee for issuing licenses in postal activities for:

- Inter-provincial and international postal licenses;

- Import stamps;

- Notification letters for inter-provincial and international postal activities;

- Notification of postal activity for cases acting as agents for foreign postal service providers, accepting franchise rights in the postal sector from abroad entering Vietnam, and representing foreign postal service providers according to point d, e, f, h Clause 1 Article 25 of the Postal Law.

2. The Department of Information and Communications is the authority collecting the examination fee for postal activity conditions and the licensing fee for issuing licenses in postal activities for:

- Intra-provincial postal licenses;

- Notification of postal activity within the province; - Notification of postal activity for branches and representative offices of postal service providers established under Vietnamese law.

Article 3. Fee Schedule

Attached to this Circular is the Fee Schedule for examining conditions and licensing fees for issuing licenses in postal activities.

Article 4. Management and Use

The examination fee for postal activity conditions and the licensing fee for issuing licenses in postal activities are revenue items belonging to the state budget, managed and used as follows:

1. For the examination fee for postal activity conditions, the collecting agency retains 90% of the collected fees to cover expenses for organizing the fee collection process (excluding amounts already covered by the state budget). The remaining 10% of the fees must be paid into the state budget according to the current State Budget Classification.

2. For the licensing fee for issuing licenses in postal activities, the collecting agency must pay 100% of the collected licensing fees into the state budget according to the current State Budget Classification. 3. Other matters related to registration, declaration, collection, payment, management, use, and publicizing the regulations on the collection of examination fees for postal activity conditions and licensing fees for issuing licenses in the postal sector not specified in this Circular shall be implemented in accordance with the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and licensing fees, Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002, Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the implementation of some articles 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, Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and licensing fees belonging to the state budget and any subsequent amendments and supplements (if any).

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 January 20, 2014, and replaces the relevant provisions on postal activities at points 6, 7, 8, 10, and 18 of the Fee Schedule for issuing licenses for postal and telecommunications activities issued together with Decision No. 215/2000/QĐ-BTC dated December 29, 2000 of the Minister of Finance setting the level of licensing fees for issuing postal and telecommunications licenses and Article 1 of Decision No. 76/2006/QĐ-BTC dated December 29, 2006 of the Minister of Finance amending and supplementing Decision No. 215/2000/QĐ-BTC dated December 29, 2000 of the Minister of Finance setting the level of licensing fees for issuing postal and telecommunications licenses regarding matters related to licensing fees for postal activities.

The specific provisions on the ratio retained and paid into the state budget for licensing fees collected from telecommunications activities stipulated in Article 1 of Decision No. 76/2006/QĐ-BTC dated December 29, 2006 remain effective until Decision No. 215/2000/QĐ-BTC dated December 29, 2000 and Decision No. 76/2006/QĐ-BTC dated December 29, 2006 are replaced or abolished.

2. During the implementation process, if there are any difficulties, it is recommended that agencies, organizations, and individuals promptly report them to the Ministry of Finance for study and guidance.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Vu Thi Mai

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185/2013/TT-BTC
Circular No. 185/2013/TT-BTC stipulates the level of collection, collection system, submission, management, and use of fees for assessing operating conditions and licensing fees for issuing licenses in postal activities.
Expired
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Dẫn chiếu 6
45/2006/TT-BTC Thông tư số 45/2006/TT-BTC Sửa đổi, bổ sung Thông tư số 63/2002/TT-BTC ngày 24/7/2002 của Bộ Tài chính hướng dẫn thực hiện các quy định pháp luật về phí và lệ phí Còn hiệu lực 85/2007/NĐ-CP Nghị định số 85/2007/NĐ-CP Quy định chi tiết thi hành một số điều của Luật Quản lý thuế Hết hiệu lực 63/2002/TT-BTC Thông tư số 63/2002/TT-BTC Hướng dẫn thực hiện các quy định pháp luật về phí và lệ phí Hết hiệu lực 153/2012/TT-BTC Thông tư số 153/2012/TT-BTC Hướng dẫn việc in, phát hành, quản lý và sử dụng các loại chứng từ thu tiền phí, lệ phí thuộc ngân sách nhà nước Hết hiệu lực 106/2010/NĐ-CP Nghị định số 106/2010/NĐ-CP Sửa đổi, bổ sung một số điều của Nghị định số 85/2007/NĐ-CP ngày 25 tháng 5 năm 2007 của Chính phủ quy định chi tiết thi hành một số điều của Luật Quản lý thuế và Nghị định số 100/2008/NĐ-CP ngày 08 tháng 9 năm 2008 của Chính phủ quy định chi tiết một số điều của Luật Thuế thu nhập cá nhân Còn hiệu lực 28/2011/TT-BTC Thông tư số 28/2011/TT-BTC Hướng dẫn thi hành một số điều của Luật Quản lý thuế, hướng dẫn thi hành Nghị định số 85/2007/NĐ-CP ngày 25/5/2007 và Nghị định số 106/2010/NĐ-CP ngày 28/10/2010 của Chính phủ Hết hiệu lực

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