Circular No. 20/2023/TT-BTC stipulates the rates of collection, payment, management, and use of fees for maintaining the use of domain names and internet addresses, registration fees for using national domain names ".vn", and registration fees for using internet protocol (IP) addresses.

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, COLLECTION REGIME, PAYMENT, MANAGEMENT AND USE OF FEES FOR MAINTAINING DOMAIN NAMES AND INTERNET ADDRESSES, REGISTRATION FEES FOR USING NATIONAL DOMAINS "VN" AND REGISTRATION FEES FOR USING INTERNET ADDRESSES (IP)

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

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

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

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to Decree No. 72/2013/NĐ-CP dated July 15, 2013 of the Government on management, provision, and use of Internet services and information on networks; Decree No. 27/2018/NĐ-CP dated March 1, 2018 of the Government amending and supplementing certain articles of Decree No. 72/2013/NĐ-CP dated July 15, 2013 of the Government on management, provision, and use of Internet services and information on networks;

Pursuant to the Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain articles of the Law on Fees and Stamp Duties;

amending and supplementing certain forms of Decree No. 91/2022/ND-CP dated October 30, 2022 of the Government amending and supplementing certain articles of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing some provisions of the Law on Tax Administration;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by 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 promulgates this Circular stipulating the level of collection, collection regime, payment, management and use of fees for maintaining domain names and Internet addresses (IP), registration fees for using national domains "vn" and registration fees for using Internet addresses (IP).

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 stipulates the level of collection, collection regime, payment, management and use of fees for maintaining domain names and Internet addresses (IP) (including fees for maintaining national domains "vn" and fees for maintaining Internet addresses (IP)), registration fees for using national domains "vn" and registration fees for using Internet addresses (IP).

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.

a) Domestic and foreign organizations and individuals granted registration and use of national domains "vn"; domestic organizations granted registration and use of Vietnamese Internet addresses (IP).

b) Competent state agencies granting registration and use of national domains "vn" and Vietnamese Internet addresses (IP).

c) Other organizations and individuals related to the collection, payment of fees for maintaining domain names and Internet addresses (IP), registration fees for using national domains "vn" and registration fees for using Internet addresses (IP).

Article 2. Fee and Charge Payers

The payer of fees and charges is domestic and foreign organizations and individuals granted registration and use of national domains "vn" and domestic organizations granted registration and use of Vietnamese Internet addresses (IP) as prescribed in the Telecommunications Law, Decree No. 72/2013/NĐ-CP dated July 15, 2013 of the Government on management, provision, and use of Internet services and information on networks and Decree No. 27/2018/NĐ-CP dated March 1, 2018 of the Government amending and supplementing certain articles of Decree No. 72/2013/NĐ-CP dated July 15, 2013 of the Government on management, provision, and use of Internet services and information on networks.

Article 3. Organizations collecting fees and charges

The Vietnam Internet Network Center (Ministry of Information and Communications) performs the task of granting registration and use of national domains "vn" and Vietnamese Internet addresses (IP) and is the organization collecting fees and charges as prescribed in this Circular.

Article 4. Rates of Fees and Charges

1. The level of registration fee for using national domains "vn" and maintenance fee for using national domains "vn" is specified in Section I of the Table of Fee and Charge Levels attached to this Circular.

a) Registration fee for using national domains "vn" is paid once at the time of registration. Maintenance fee for using national domains "vn" is paid annually (12 months): Paid initially at the time of registration, renewed annually when the domain is due for renewal.

b) In case of transfer of rights to use national domains "vn", the transferee organization or individual must pay:

- Registration fee for using national domains "vn" when re-registering the domain according to regulations.

- Maintenance fee for using national domains "vn" for subsequent years after the transferred domain's fee period has expired.

c) In case of changing the registrant name for using national domains "vn", the new registrant must pay the maintenance fee for using national domains "vn" for subsequent years after the current fee period expires.

2\. The level of service charge for registration and use of Internet Protocol (IP) address and the fee for maintaining the use of Internet Protocol (IP) address shall be implemented in accordance with the provisions set out in Section II of the Table of Fee and Service Charge Levels attached to this Circular.

a) Registration fee for using Internet addresses (IP) is paid once at the time of registration. Maintenance fee for using Internet addresses (IP) is paid annually (12 months): Paid initially at the time of registration, the date for paying annual fees for subsequent years is fixed for each organization (address member) and based on the time the organization was first allocated IP addresses.

b) Organizations registering simultaneous use of both IPv4 and IPv6 addresses: If the usage levels are the same, they pay the registration fee and maintenance fee for one type of address; if the usage levels differ, they pay the registration fee and maintenance fee for the type of address with the higher fee level.

c) In case an organization is allocated additional IP addresses increasing the usage level (not falling under the change of registrant name as provided in point đ clause of this article), the organization must pay:

- Subsequent registration fees as specified in Section II of the Table of Fee and Charge Levels attached to this Circular. Payment must be made before the organization is allocated additional IP addresses.

- Additional maintenance fee for the remaining part of the year for which the fee has already been paid. The amount to be paid = (New maintenance fee level - Old maintenance fee level) x (Number of remaining months of the year / 12 months). Payment must be made before the organization is allocated additional IP addresses. From the following year, pay the fee according to the new usage level.

d) In case of changing the registrant name for using IP addresses without increasing the usage level, the new registrant does not have to pay additional fees or charges for previously paid IP address blocks. From the following year, pay the fee for IP addresses according to regulations.

đ) In case of changing the registrant name for using IP addresses that increases the usage level, the new registrant must pay the difference in fees between the two usage levels for the remaining part of the year for which the fee has already been paid. Payment must be made before the organization is allocated additional IP addresses. From the following year, pay the fee according to the new usage level.

Article 5. Declaration, Payment of Fees and Charges

1. The payer of fees and charges shall pay the fees and charges at the levels prescribed in Article 4 of this Circular to the fee collection organization in accordance with the form prescribed in Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance on forms, deadlines for collection, payment, and declaration of fees and charges within the jurisdiction of the Ministry of Finance.

2. At the latest by the second day of each week, the fee collection organization must deposit the collected fees from the previous week into the fee account awaiting submission to the State Treasury opened at the Treasury.

The fee and charge collection organization shall declare, collect, pay, and settle fees according to the provisions of Circular No. 74/2022/TT-BTC.

Article 6. Management and use of fees and charges

1. The organization collecting charges shall remit the entire amount of collected charges to the state budget (central budget) according to the current State Budget Classification.

2. The organization collecting fees shall retain 85% of the collected fee amount and remit 15% of the collected fee amount to the state budget (central budget) according to the current State Budget Classification.

3. The portion of the fee retained by the organization collecting fees as provided for in Clause 2 of this Article shall be managed and used to cover expenses related to issuing registrations and managing, maintaining, and developing the national domain name ".vn" and Vietnam's IP addresses, maintaining technical systems, and collecting fees as stipulated in Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016, guiding the implementation of certain provisions of the Law on Fees and Charges; among which other expenses related to service provision and fee collection include the following contents:

a) Annual membership fees for regional and international organizations responsible for domain names, addresses, and Internet network identifiers that Vietnam participates in.

b) Participation in meetings, seminars, and training sessions of international organizations regarding the Internet that Vietnam must fund itself.

c) Expenditures for scientific research and technological innovation to support management, operation, promotion, and development activities for issuing registrations and maintaining the use of national domain names, and issuing registrations and maintaining the use of IP addresses in Vietnam.

Article 7. Implementation Organization

1. This Circular takes effect from June 1, 2023.

2. This Circular replaces Circular No. 208/2016/TT-BTC dated November 10, 2016, issued by the Minister of Finance, detailing and guiding the implementation of certain provisions of the Law on Fees and Charges concerning the collection, management, and use of fees and charges for the national domain name ".vn" and Vietnam's Internet addresses (IP).

3. From the date this Circular takes effect until December 31, 2025, Vietnamese citizens aged between 18 and 23 who register to use the domain name "id.vn"; enterprises (having a Business Registration Certificate within one year (12 months) up to the registration date) and individual households (having a Household Business Registration Certificate) who register the domain name "biz.vn" shall pay fees starting from the third year onwards. The first day of the third year from the date the domain name is issued shall be considered the start date for calculating the fee. This provision applies only to the first newly registered domain name.

4. Other matters related to the collection, payment, management, use, receipt documentation, publicizing the fee collection system, not specified in this Circular, shall be implemented in accordance with the provisions of the following documents: Law on Fees and Charges; Decree No. 120/2016/NĐ-CP; Law on Tax Administration; Decree No. 126/2020/NĐ-CP dated October 19, 2020, guiding the implementation of certain provisions of the Law on Tax Administration; Decree No. 91/2022/NĐ-CP dated October 30, 2022, amending and supplementing certain provisions of Decree No. 126/2020/NĐ-CP; Decree No. 11/2020/NĐ-CP dated January 20, 2020, guiding administrative procedures under the National Treasury sector; Decree No. 123/2020/NĐ-CP dated October 19, 2020, on invoices and receipts, and Circular No. 78/2021/TT-BTC dated September 17, 2021, guiding the implementation of certain provisions of the Law on Tax Administration dated June 13, 2019, and Decree No. 123/2020/NĐ-CP dated October 19, 2020, on invoices and receipts.

5. In cases where the legal normative documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented in accordance with the amended, supplemented, or replacing documents.

6. Organizations and individuals subject to the payment of fees and charges, and relevant agencies are responsible for implementing this Circular. During the process of implementation, if there are any difficulties, organizations and individuals should promptly report them to the Ministry of Finance for review and guidance.

SCHEDULE OF FEES AND CHARGES

(Issued together with Circular No. 20/2023/TT-BTC dated April 13, 2023, by the Minister of Finance)

I. REGISTRATION FEES FOR USING THE NATIONAL DOMAIN NAME “.VN” AND MAINTENANCE FEES FOR USING THE NATIONAL DOMAIN NAME “.VN”

II. REGISTRATION FEES FOR USING IP ADDRESSES IN VIETNAM AND MAINTENANCE FEES FOR USING IP ADDRESSES IN VIETNAM