Circular No. 202/2013/TT-BTC stipulates the level of collection, collection system, payment and management and use of fees for allocating telecommunications numbers and charges for using telecommunications numbers.

CIRCULAR

Regulations on the level of collection, payment, submission and management

usage of allocation fees and communication number usage fees

Pursuant to Decree No. 25/2011/NĐ-CP dated April 6, 2011 of the Government detailing and guiding the implementation of certain provisions of the Law on Telecommunications amended and supplemented by Decrees No. 81/2016/NĐ-CP dated July 1, 2016 and No. 49/2017/NĐ-CP dated April 24, 2017 of the Government;

Pursuant to Ordinance on Fees and Registration Fees No. 38/2001/PL-UBTVQH10 dated August 28, 2001;

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;

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 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 hereby issues this Circular regulating the level of collection, payment, submission and management usage of allocation fees and communication number usage fees as follows:

Article 1. Scope of Regulation and Applicability

Article 1. This Circular regulates the level of collection, payment, submission and management usage of communication number allocation fees and communication number usage fees.

Article 2. Communication numbers referred to in this Circular are a set of codes and numbers under the management of Vietnam, uniformly planned for establishing telecommunications networks, providing and using telecommunications services as stipulated in Clause 21, Article 3 of the Law on Telecommunications.

Article 3. The subjects subject to application are organizations and enterprises granted licenses for telecommunications operations and allocated telecommunications codes and numbers; the Ministry of Information and Communications, the Telecommunications Department, and related agencies and organizations.

Article 2. Subjects not subject to fees and charges

1. Dedicated telecommunication networks of the Ministry of Public Security and the Ministry of National Defense directly serving security and defense.

2. Communication networks serving disaster prevention and humanitarian activities.

3. Dedicated telecommunication networks of Party and State agencies.

4. Dedicated telecommunication networks of international organizations in Vietnam enjoying diplomatic immunity.

Article 3. Level of fees and charges

Organizations and enterprises granted licenses for telecommunications operations and allocated telecommunications codes and numbers must pay the allocation fees and communication number usage fees as specified in the Table of Allocation Fee and Communication Number Usage Fee Levels attached to this Circular.

Article 4. Agencies collecting fees and charges

The Telecommunications Department shall collect communication number allocation fees and usage fees according to Article 3 of this Circular.

Article 5. Management and use of fees and charges

1. All communication number allocation fees collected shall be submitted 100% to the State budget according to the current State budget classification.

2. All communication number usage fees collected, the fee-collecting agency may retain 90% for organizing the collection work and using it according to Circular No. 188/2011/TT-BTC dated December 19, 2011 of the Ministry of Finance guiding the financial mechanism of the Telecommunications Department. The remaining 10% of the collected fees shall be submitted to the State budget according to the current State budget classification. This provision shall be implemented until December 31, 2015.

The Ministry of Information and Communications shall be responsible for organizing the assessment of the ability to collect and the demand for expenditure from the revenue of communication number usage fees to determine the retention ratio for the next phase, and submit it to the Ministry of Finance for consideration and decision.

3. The declaration and payment period for communication number usage fees shall be carried out quarterly, with the latest deadline being the 30th day of the quarter following the quarter for which the declaration and payment are made. In cases where organizations and enterprises are newly allocated or supplemented with codes and numbers in a certain quarter, the declaration and payment of fees shall be calculated from the quarter of allocation.

For allocation fees paid in accordance with each allocation of telecommunications codes and numbers.

4. Other matters related to registration, declaration, collection, payment, management, use, and publicizing the regulations on the collection of communication number allocation fees and usage fees, which are not stipulated in this Circular, shall be implemented according to 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 charges, 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. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance guiding the implementation of some provisions of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 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 charges belonging to the State budget, and any subsequent amendments and supplements (if any).

Article 6. Effectiveness

This Circular shall take effect from February 6, 2014, and replace: Item "19. Fees for licensing, allocation, and usage of national telecommunications network numbers" stipulated in the Table of Licensing Fee and Charge Levels for Telecommunications and Postal Services issued together with Decision No. 215/2000/QĐ-BTC dated December 29, 2000 of the Minister of Finance setting the levels of licensing fees for postal and telecommunications operations, and Clause 2, Article 11 of Circular No. 188/2011/TT-BTC dated December 19, 2011 of the Ministry of Finance guiding the financial regime of the Telecommunications Department.

The provisions on the management and use of fees in Clause 2, Article 5 of this Circular shall apply for the fiscal years 2014 and 2015.

Article 7. Implementation Organization

Organizations and individuals subject to fees and charges, agencies collecting fees and charges, and related agencies shall be responsible for implementing this Circular. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report them to the Ministry of Finance for consideration and guidance./.