Circular No. 21/2013/TT-BTTTT on telecommunications service revenue

CIRCULAR

REGULATIONS ON REVENUE FROM TELECOMMUNICATION SERVICES

Pursuant to the Law on Telecommunications dated November 23,June 2024;ng 11 year 2009;

Pursuant to DecreeNo. 25/2011/ND-CP dated April 6, 2011 of the Government stipulating the implementation of the Law on Telecommunicationsi Pursuant to Decree No. 48/2015/NĐ-CP dated May 15, 2015 of the Government detailing certain provisions of the Higher Education Lawi Pursuant to Decree No. 11/2020/NĐ-CP dated October 15, 2020 of the Government detailing implementation of certain provisions and measures for organizing the implementation of the Law on Petitions;No. provisionsẽ的规定；

Pursuant to DecreeNo. 132/2013/NĐ-CP dated October 16, 2013 of the GovernmentJune 2024;of 2013 of the Government stipulating functions, tasks, powers, and organizational structureof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairsdefined on land.

At the proposal of the Director of the Telecommunications Regulatory Authority;

The Minister of Information and Communications promulgates this Circular on Revenue from Telecommunication Services,

Article 1. Scope of Regulation

1. This Circular stipulates the revenue from telecommunication services of telecommunication enterprises, including the methods and data for calculating revenue from telecommunication services.

2. The revenue from telecommunication services of telecommunication enterprises stipulated in this Circular shall be used to determine the market share of telecommunication enterprises, calculate the contribution of telecommunication enterprises to the Vietnam Universal Service Fund, and pay the fee for telecommunication operation rights.

Article 2. Applicability

This Circular applies to:

1. Telecommunication regulatory authority.

2. Telecommunication enterprise (hereinafter referred to as enterprise).

Article 3. Revenue from telecommunication services of telecommunication enterprises

1. Revenue from telecommunication services of enterprises1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._VTis the total revenue from all telecommunication services that the enterprise operates:

Where:

a) Type of telecommunication service i which the enterprise operates is specifically defined in Circular No. 05/2012/TT-BTTTT dated May 18, 2012 of the Ministry of Information and Communications on classification of telecommunication services.

b) Revenue generated when the enterprise operates telecommunication services i (1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._VTi) is determined by the sum of revenue from tariff charges applied to telecommunication service users (1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._NSDi), revenue from tariff differential payments between telecommunication enterprises (1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._DNi) and revenue from international tariff differential payments between telecommunication enterprises and foreign partners (1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._QTi) of telecommunication services i:

1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._VTi = DT_NSDi + DT_DNi + DT_QTi

2. Revenue from telecommunication services of enterprises stipulated in Clause 1 of this Article does not include value-added tax. Revenue from telecommunication services of enterprises shall be reflected as a separate item (Annex Revenue Statement of telecommunication services stipulated in this Circular) in the accounting system of enterprises in accordance with Clause 3 of Article 29 of Decree 25/2011/ND-CP., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP the accounting books of the enterprise in accordance with the provisions of Clause 3, Article 29 of Decree No. 25/2011/NĐ-CP.

Article 4. Revenue from tariff charges applied to telecommunication service users

1. Revenue from tariff charges applied to telecommunication service users (1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._NSDi) is the revenue generated when users pay the enterprise for using the service i and is determined as follows:

1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._NSDi = DT_HMi + DT_TBi + DT_TTi

2. Revenue from network connection tariff charges (1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._HMi) (if applicable) is the revenue from tariff charges generated when the enterprise provides users with the right to connect to the telecommunication network upon signing a contract with the enterprise.

3. Revenue from subscription tariff charges (1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._TBi) (if applicable) is the revenue from tariff charges generated when the enterprise provides users with the ability to maintain the right to connect to the telecommunication network for a specified period or to connect to the telecommunication network and use telecommunication services for a specified period.2013 of the Government detailing and guiding the implementation of the Price Law; Revenue from information tariff charges (

4. ) (if applicable) is the revenue from tariff charges generated when the enterprise provides users with the ability to send and receive information (voice, text messages, data, images) through the telecommunication network based on communication time (minutes, seconds), amount of information (bytes), and number of information packages (calls, text messages).1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._TTi(if any) is the revenue from charges arising when the enterprise provides users with the service of sending and receiving information (voice, text messages, data, images) through telecommunications networks, calculated based on communication time (minutes, seconds), amount of information (bytes), and number of information packages (calls, text messages).

Article 5. Differential revenue from inter-company service tariff payments

1. Inter-company service tariff payment is the fulfillment of financial obligations by a company when purchasing, selling services, or connecting networks and services with another company.

2. Differential revenue from inter-company service tariff payments among telecommunications companies (1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._DNi) is the difference between the total amount receivable (what the company has) (T_DNCi) and the total amount payable (what the company owes) (T_DNNi) of a company to another company when making inter-company service tariff payments for service i:

1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._DNi = T_DNCi - T_DNNi

3. In cases where the total amount receivable is less than the total amount payable during inter-company service tariff payments (T_DNCi < T_DNNi), the differential revenue from inter-company service tariff payments of telecommunications companies for that service i will decrease correspondingly with the difference between the total amount payable and the total amount receivable., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPthe total amount to be paid and the total amount to be received.

Article 6. Differential revenue from international payments between telecommunications companies and foreign partners

1. International payment is the fulfillment of financial obligations by a company when purchasing, selling services, or connecting networks and services with foreign partners.

2. Differential revenue from international payments between telecommunications companies and foreign partners (1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._QTi) is calculated as the difference between the total amount receivable (what the company has) (, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPQTCiT_{) and the total amount payable (what the company owes) (}QTNi, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP) of a company to a foreign partner when making international payments for serviceT_{In cases where the total amount receivable is less than the total amount payable during international payments (}), the differential revenue from international payments i:

1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._QTi = T_{) and the total amount payable (what the company owes) (} - T_{In cases where the total amount receivable is less than the total amount payable during international payments (}

3. between telecommunications companies and foreign partners for that serviceT_{) and the total amount payable (what the company owes) (} < T_{In cases where the total amount receivable is less than the total amount payable during international payments (}will be determined to have a value of zero ( between the telecommunications enterprise and its foreign partners for the service. i will be determined to have a value of zero (0).

Article 7. Data for calculating telecommunications service revenue

1. The data for calculating service tariff revenue applicable to service users is determined as follows:

a) For cases where the company issues invoices to service users, the data for calculating revenue is compiled from monthly service tariff payment invoices.

b) For cases where the company does not issue invoices to service users, the data for calculating revenue is the billing data taken directly from the company's billing system.

The company's billing system is equipment used to perform billing and print service tariff payment invoices for telecommunications service users based on call data extracted or taken directly from the company's network equipment systems, current tariff tables, and related billing data.

2. The data for calculating differential revenue from inter-company service tariff payments among telecommunications companies is based on:

a) Settlement statements of inter-company service tariff payment data;

b) Invoices (invoices for amounts received that the company benefits from, invoices for amounts paid out that the partner benefits from);

c) Payment orders for differential payments that the company must pay (when the amount received by the company is less than the amount paid out by the company);

d) Account statements that the company benefits from (when the amount received by the company is greater than the amount paid out by the company).

3. The data for calculating differential revenue from international payments between telecommunications companies and foreign partners is based on similar contents as stipulated in Clause 2 of this Article.

Article 8. Provisions on Reporting Telecommunications Service Revenue

1. Enterprises shall report telecommunications service revenue and submit to the Telecommunications Authority in accordance with the time limit prescribed in the Circular on reporting technical matters related to telecommunications networks and telecommunications services.

2. The enterprise must adjust the Telecommunications Service Revenue Report to be consistent with the results of the audit (if any) and shall be responsible for the accuracy and timeliness of the reported data. accuracy and timeliness of the reported figures.

Article 9. Implementation Provisions

1. This Circular takes effect from April 1, 2014.

2. Director of the Office, Heads of agencies and units under the Ministry, Directors of the Telecommunications Authority, General Directors, Directors of telecommunications enterprises and relevant organizations, individuals are responsible for implementing this Circular./. and relevant organizations and individuals are responsible for implementing this Circular/.

ANNEX

TELECOMMUNICATIONS SERVICE REVENUE SCHEDULE
(Annexed to Circular "7. A flexible power plant is a thermal power plant using reciprocating internal combustion engines (RICE) or aeroderivative gas turbines (Aero-GT) with fast start-up capabilities, designed in modular form to generate electricity for balancing capacity and maintaining power system stability."No. 21/201No. 3/TT-BTTTT dated December 18, 2013 of the Minister of Information and Communications)

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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TELECOMMUNICATIONS SERVICE REVENUE SCHEDULE ⁽¹⁾

Reporting period: (as stipulated in the Circular on reporting technical matters related to telecommunications networks and telecommunications services)

Enterprise name:……………………………………………………………………………………

Unit Total: Million VNDName of telecommunications service

(1) Table The name of the telecommunications service is defined in Circularpolicies No. 05/2012/TT-BTTTT dated May 18, 2012Deputy ministers of ministerial-level agencies,< 0 (T

(2) < T number will be determined to have a value of zero.

(3) In Not deposited into temporary account 1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._QTi ……., day……month……year……._{) and the total amount payable (what the company owes) (} Legal Representative_{In cases where the total amount receivable is less than the total amount payable during international payments (}) then 1. The prescribed profit margin included in the clean water pricing plan for water supply units serving only urban or rural areas is a maximum of 1,300 VND/m³. For units serving both urban and rural areas, the maximum prescribed profit margin is 1,500 VND/m³. The minimum prescribed profit margin included in the clean water pricing plan for water supply units is 360 VND/m³._QTi will be determined to have a value of zero (0).