Circular No. 265/2016/TT-BTC stipulates the rates of collection, the system of collection, payment, management, and use of fees for issuing radio frequency usage licenses and charges for using radio frequencies.

CIRCULAR

Regulations on the level of collection, collection system, payment, management and use of fees for issuing frequency usage permits and usage fees for radio frequenciesvề điện và phí sử dụngtần số vô tuyến điện

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

Pursuant to the Radio Frequency Law dated November 23, 2009;

Pursuant to 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;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of Tax Policy,

The Minister of Finance issues this Circular to regulate the level of collection, collection system, payment, management and use of fees for issuing frequency usage permits and usage fees for radio frequencies.

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 regulates the level of collection, collection system, payment, management and use of fees for issuing frequency usage permits and usage fees for radio frequencies.

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.

This Circular applies to organizations and individuals who are granted frequency usage permits; state agencies authorized to issue frequency usage permits; and other organizations and individuals related to the collection, payment of fees for issuing frequency usage permits and usage fees for radio frequencies.

Article 2. Fee and Charge Payers

The entities paying the fees for issuing frequency usage permits and usage fees for radio frequencies as stipulated in the attached Fee Collection Table are organizations and individuals granted frequency usage permits by state agencies with the authority to issue such permits.

The Radio Frequency Management Agency (under the Ministry of Information and Communications) is the organization responsible for collecting fees and charges as prescribed in this Circular.

Article 4. Rates of Fees and Charges

1. Issuing the Fee Collection Table for issuing frequency usage permits and usage fees for radio frequencies along with this Circular.

a) The fee for renewing a permit is calculated at 20% of the issuance fee level;

b) The fee for amending or supplementing the contents of a permit without reassigning the frequency is calculated at 20% of the issuance fee level; if reassigning the frequency is required, it is calculated at the full issuance fee level.

3. Usage fees for radio frequencies are calculated per month. If the total usage period is less than one month, it is counted as one month. If the total usage period is one month or more, any fractional part of a month from 15 days or more is counted as one month, and any fractional part under 15 days is not counted.

Example: Mr. A uses radio frequencies for a total period of 14 days, so the usage fee for radio frequencies is calculated for one month.

Mr. B uses radio frequencies from January 1, 2017 to January 15, 2018, for a total period of 12 months and 15 days, so the usage fee for radio frequencies is calculated for 13 months.

Mr. C uses radio frequencies from January 1, 2017 to January 14, 2018, for a total period of 12 months and 14 days, so the usage fee for radio frequencies is calculated for 12 months.

4. Fees for issuing frequency usage permits and usage fees for radio frequencies are collected in Vietnamese Dong.

1. Radio stations of diplomatic missions, consular offices of foreign countries, international organizations' representative offices in Vietnam, and high-level delegations from foreign countries visiting Vietnam that enjoy diplomatic privileges and immunities.

2. Radio stations exclusively serving direct security and defense purposes using frequencies for security and defense purposes as provided for in Article 45 of the Radio Frequency Law.

3. Radio stations serving disaster prevention and mitigation tasks using frequencies for disaster prevention and mitigation communication networks.

4. Radio stations using emergency, safety, search and rescue frequencies as prescribed.

5. Radio stations directly serving search and rescue operations within the Search and Rescue Systems of central ministries and local authorities.

6. Radio stations of charitable organizations serving humanitarian activities.

7. Radio stations within dedicated telecommunications networks serving Party and State agencies.

8. Radio stations installed on fishing vessels.

9. Wireless broadcasting stations managed by townships, communes, or equivalent administrative units (if any).

10. Broadcasting transmitters with power up to 100 watts transmitting programs serving political tasks and essential information dissemination in poor districts and districts with high poverty rates as defined by the State.

11. Satellite stations are temporarily exempted from usage fees for radio frequencies until September 30, 2018.

Article 6. Declaration, Payment of Fees and Charges

b) Organizations and individuals implementing the payment of frequency usage fees for radio frequencies shall proceed as follows:

- For public telecommunications networks; central, local, and enterprise broadcasting radio and television transmitters; radio and television stations of state agencies:

+ Licenses with validity periods of up to 12 months: Pay the full radio frequency usage fee for the entire validity period of the issued license before receiving the license according to the Fee and Charge Notice of the Radio Frequency Management Department.

 + Licenses with validity periods exceeding 12 months:

Usage fee for the first 12 months: Pay once for the first 12 months of usage before receiving the license according to the Fee and Charge Notice of the Radio Frequency Management Department.

Usage fee for subsequent years: Pay once annually before the start date of the next 12-month billing cycle, according to the Fee and Charge Notice of the Radio Frequency Management Department. Specifically, for licenses using the 1800 MHz band, the maximum number of payments allowed is two times according to the Fee and Charge Notice of the Radio Frequency Management Department: The first payment must be at least 50% of the total amount due before the start date of the next 12-month billing cycle; the second payment must be the remaining balance before November 20 each year.

This provision does not restrict organizations and individuals from paying the full radio frequency usage fee for the entire validity period of the issued license in one payment.

- For other cases:

+ Licenses with validity periods of up to 12 months: Pay the full radio frequency usage fee for the entire validity period of the issued license before receiving the license according to the Fee and Charge Notice of the Radio Frequency Management Department.

+ Licenses with validity periods exceeding 12 months: Pay half the validity period of the issued license in one payment, but not less than 12 months before receiving the license, according to the Fee and Charge Notice of the Radio Frequency Management Department; Usage fees for subsequent years shall be paid annually in one payment according to the Fee and Charge Notice of the Radio Frequency Management Department. This provision does not restrict organizations and individuals from paying the full radio frequency usage fee for the entire validity period of the issued license in one payment.

2. For organizations collecting fees and charges, the following shall apply:

a) By the 15th day of each month, the organization collecting fees must transfer the amount of fees payable to the state budget of the previous month into the pending fee account opened at the State Treasury.

Organizations and individuals ceasing to use frequencies and radio equipment before the deadline specified in the radio frequency usage license shall only be refunded the portion of the radio frequency usage fee for the remaining time of the license if the remaining time is 90 days or more.

The remaining time of the license is calculated from the date the organization or individual officially ceases to use it, but not earlier than the date the Radio Frequency Management Department receives the notification of cessation.

Article 8. Management and use of fees and charges

1. The organization collecting charges shall be responsible for depositing the entire amount of collected charges into the State budget according to the current State budget classification.

The remaining 50% (fifty percent) shall be deposited into the State budget according to the current State budget classification.

Article 9. Implementation Organization

1. This Circular takes effect from January 1, 2017.

2. This Circular replaces the following documents:

a) Circular No. 112/2013/TT-BTC dated August 15, 2013 of the Minister of Finance prescribing the levels of charge collection, payment procedures, and management and use of charges for radio frequency spectrum usage licenses and radio frequency spectrum usage fees;

b) Circular No. 87/2015/TT-BTC dated June 8, 2015 amending and supplementing Circular No. 112/2013/TT-BTC dated August 15, 2013 of the Minister of Finance prescribing the levels of charge collection, payment procedures, and management and use of charges for radio frequency spectrum usage licenses and radio frequency spectrum usage fees.

3. For the portion of charges for radio frequency spectrum usage licenses and radio frequency spectrum usage fees that the Radio Frequency Spectrum Management Department has notified about before this Circular takes effect, there will be no additional collection or refund of the difference in charges for radio frequency spectrum usage licenses and radio frequency spectrum usage fees according to the prescribed fee levels in this Circular.

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