Circular No. 189/2010/TT-BTC stipulates the rates of collection, collection procedures, payment, and management and use of fees for registering to use national domain names and Internet addresses in Vietnam.

CIRCULAR

Regulations on the level of collection, collection regime, submission and management and use of fees and charges for national domain names and Internet addresses in Vietnam

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Pursuant to the Law on Telecommunications; Decree No. 97/2008/NĐ-CP dated August 28, 2008 of the Government on management, provision, and use of Internet services and electronic information on the Internet;

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 on the functions, tasks, powers, and organizational structure of the Ministry of Finance;

After receiving the opinion of the Ministry of Information and Communications at Circular No. 3410/BTTTT-KHTC dated October 12, 2010, the Ministry of Finance stipulates the level of collection, collection regime, submission and management and use of fees and charges for registration and maintenance of domain names and Internet addresses in Vietnam as follows:

Article 1. Issued together with this Circular is the Table of Collection Levels for Registration and Maintenance Fees for Domain Names and Internet Addresses in Vietnam.

Article 2. The subjects required to pay the fees and charges according to the collection levels prescribed in Article 1 of this Circular are organizations and individuals within Vietnam and foreign organizations and individuals who register and use the national domain name ".VN" of Vietnam; domestic organizations that are granted and manage, use Internet addresses in Vietnam as provided for in the Law on Information Technology and Decree No. 97/2008/NĐ-CP dated August 28, 2008 of the Government on management, provision, and use of Internet services and electronic information on the Internet.

Article 3. The agency entrusted by the Ministry of Information and Communications to manage state affairs regarding the Internet in Vietnam has the responsibility to collect, submit, manage, and use fees and charges as prescribed in this Circular (hereinafter referred to as the collecting agency). Fees and charges for registration and maintenance of the domain name ".VN" and Internet address fees in Vietnam shall be managed and used as follows:

1. The collecting agency is entitled to retain 90% (ninety percent) of the collected fees and charges before submitting them to the State budget to cover costs for issuing registrations and managing, maintaining, and developing domain names and Internet addresses in Vietnam and for collecting fees and charges as specified in Circular No. 63/2002/TT-BTC dated July 24, 2002 and Circular No. 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance guiding the implementation of laws on fees and charges and the following items:

a) Payment of annual membership fees to regional and international organizations responsible for domain names, addresses, and Internet network numbers that Vietnam participates in;

2. Matters related to the collection, payment, management and use of fees and charges not covered in this Circular shall be implemented in accordance with the guidance provided in 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 Charges; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Management; the Law Amending and Supplementing Certain Provisions of the Law on Tax Management and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government and Circulars of the Minister of Finance on printing, issuing, managing and using tax receipt forms and other amending, supplementing or replacing documents (if any).

c) Payment of commission (if any) to organizations and individuals participating or acting as agents for issuing registrations and maintaining domain names and providing Internet addresses in Vietnam.

2. The collecting agency is responsible for declaring, submitting, and settling 10% (ten percent) of the collected fees and charges into the State budget according to the current State budget classification and as prescribed in Circular No. 63/2002/TT-BTC dated July 24, 2002 and Circular No. 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance.

Article 4. This Circular takes effect from January 10, 2011. This Circular replaces Decision No. 28/2006/QĐ-BTC dated May 5, 2006 and Decision No. 28/2005/QĐ-BTC dated May 13, 2005 of the Minister of Finance on the issuance of the Table of Collection Levels for Registration and Management Fees for Domain Names and Internet Addresses in Vietnam.

Other issues related to the collection, submission, management, use, and public disclosure of the fee and charge collection system not mentioned in this Circular shall be implemented according to the guidance provided in 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. 60/2007/TT-BTC dated June 14, 2007 and Circular No. 157/2009/TT-BTC dated August 6, 2009 amending and supplementing Circular No. 60/2007/TT-BTC dated June 14, 2007 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration and guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007 of the Government detailing the implementation of certain provisions of the Law on Tax Administration.

Article 5. Organizations and individuals subject to payment of fees and the agency entrusted by the Ministry of Information and Communications to manage state affairs regarding the Internet in Vietnam have the responsibility to organize the collection of registration fees and maintenance fees for the domain name ".VN" and Internet address fees, and relevant agencies are responsible for implementing this Circular.

During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance.