Circular No. 268/2016/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees for allocating telecommunications codes and numbers and charges for using telecommunications codes and numbers.

✦ 스마트 요약

Circular No. 268/2016/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees for allocating telecommunications codes and numbers and charges for using telecommunications codes and numbers for telecommunications service providers. This Circular replaces previous documents and takes effect from January 1, 2017.

적용 범위

Telecommunications service providers, the Telecommunications Department, and related state management agencies.

핵심 사항

Fee for allocating telecommunications codes and numbers: VND 350,000 per time.
Charge for fixed landline subscriber number usage: VND 0.3 per number per province or centrally-administered city.
Charge for mobile subscriber number usage: from VND 1 per number to VND 4 per number depending on the number of subscribers.
Charge for operator code usage: from VND 25,000 to VND 100,000 depending on the number of digits.
No charges or fees shall be levied on emergency service numbers and mandatory customer support numbers.

🌐 이 문서의 사회적 영향

Increase budget revenue from the management and use of telecommunications codes and numbers.
Ensure transparency in the collection of fees and charges for telecommunications services.
Improve service quality and the effectiveness of state management in telecommunications.

❓ 자주 묻는 질문

Which document does this Circular replace?

Circular No. 268/2016/TT-BTC replaces Circular No. 202/2013/TT-BTC and Circular No. 60/2016/TT-BTC.

Which organizations collect the fees and charges?

The Telecommunications Department collects the charge for using telecommunications codes and numbers. Fees for allocating telecommunications codes and numbers are paid by telecommunications service providers.

What percentage of the fee does the Telecommunications Department retain?

The Telecommunications Department retains 45% of the collected fees for management purposes, with the remaining 55% submitted to the state budget.

전문

MINISTRY OF FINANCE --------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
NUMBER: 268/2016/TT-BTC	Hanoi, November 14, 2016

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, SYSTEM OF COLLECTION, PAYMENT, MANAGEMENT, AND USE OF FEES FOR ALLOCATION AND CHARGES FOR USING TELECOMMUNICATION CODES AND NUMBERS

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

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

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

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 Telecommunications Law;

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

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of 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 promulgates this Circular prescribing the level of collection, system of collection, payment, management, and use of fees for allocation and charges for using telecommunications codes and numbers.

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 prescribes the level of collection, system of collection, payment, management, and use of fees for allocation and charges for using telecommunications codes and numbers.

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 enterprises granted licenses for telecommunication operations and allocated telecommunications codes and numbers; the Ministry of Information and Communications, the Telecommunications Authority, and other organizations and individuals related to the collection, payment of fees for allocation and charges for using telecommunications codes and numbers.

Article 2. Fee and Charge Payers

The payers of fees for allocation and charges for using telecommunications codes and numbers are organizations and enterprises granted licenses for telecommunication operations that are allocated and use telecommunications codes and numbers as prescribed in this Circular.

Article 3. Fee Collection Organizations

The Telecommunications Authority (under the Ministry of Information and Communications) is the organization collecting fees and charges as prescribed in this Circular.

Article 4. Rates of Fees and Charges

This Circular annexes the Table of Collection Levels for Fees for Allocation and Usage Charges for Telecommunications Codes and Numbers.

Article 5. Exempted Parties from Fees and Charges

Exemption from payment of fees for allocation and charges for using telecommunications codes and numbers shall apply to the following entities:

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 6. Declaration, Payment of Fees and Charges

Organizations and enterprises allocated and using telecommunications codes and numbers declare and pay charges for using telecommunications codes and numbers quarterly, no later than the thirtieth day of the quarter following the allocation. In cases where organizations and enterprises are newly allocated or supplemented with telecommunications codes and numbers from a specific quarter, declarations and payments of charges will commence from the quarter of allocation.

2. By the fifth day of each month at the latest, the fee collection organization must transfer the collected fees from the previous month into the account for pending budget payments opened at the State Treasury.

3. Organizations collecting fees and charges shall declare fees and charges monthly and settle accounts annually as prescribed in Clause 3, Article 19 and Clause 2, Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government.

Article 7. Management and use of fees and charges

1. Organizations collecting fees shall remit the entire amount of collected fees into the state budget according to the current State Budget Classification. Costs for fee collection shall be covered by the state budget within the organizational budget according to the state budget expenditure regulations.

2. The Telecommunications Authority may retain 45% of the collected charges for using telecommunications codes and numbers to serve the work of collection and use as prescribed in Circular No.

188/2011/TT-BTC

dated December 19, 2011 of the Minister of Finance guiding the financial mechanism of the Telecommunications Authority and Decree No.

Decision No. 120/2016/NĐ-CP

dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of

Law on Fees and Charges.

The remaining portion of the collected charges (55%) shall be remitted into the state budget according to the current State Budget Classification.

Article 8. Implementation organization

1. This Circular takes effect from January 1, 2017 and replaces Circular No. 202/2013/TT-BTC dated December 23, 2013 of the Minister of Finance prescribing the level of collection, system of collection, payment, and management and use of fees for allocation and charges for using telecommunications number blocks and Circular No. 60/2016/TT-BTC dated April 4, 2016 amending and supplementing Circular No. 202/2013/TT-BTC.

2. Matters related to declaration, collection, payment, management, use, and publicizing the system of fees and charges not specified in this Circular shall be implemented in accordance with the detailed regulations and guidance on implementing certain provisions of the Law on Fees and Charges and other guiding documents; Circular No.

the Law on Fees and Charges;

Government Decree No.

Decision 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 and other guiding documents; Circular No.

156/2013/TT-BTC

dated November 6, 2013 of the Minister of Finance guiding the implementation of certain provisions of

the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration

and Decree No.

83/2013/NĐ-CP

dated July 22, 2013 of the Government;

The Circular of the Minister of Finance on printing, issuing, managing, and using various types of receipts for fees and charges under the state budget

and other documents amending, supplementing, or replacing (if any).

- Supreme People's Procuracy;

Place of Receipt:
- Central Party Office and Party Committees;
- General Secretary's Office;
- National Assembly's Office;
- President's Office;
- Supreme People's Court;
- Official Gazette;
- Ministries, agencies equivalent to ministries,
government agencies; State Audit Office,
- Ministry of Justice's Legal Documents Inspection Department;
- People's Committees, Provincial Departments of Finance, Provincial Tax Offices, State Treasury Branches of provinces and centrally-administered cities;
- Government Portal; Ministry of Finance Portal;
- Official Gazette; Telecommunications Authority;
- Various Departments: PC, NSNN, HCSN (Ministry of Finance);
- File VT, Department CST (CST5) (380b)

DEPUTY MINISTER
DEPUTY MINISTER

Vu Thi Mai

CHART OF FEES FOR ALLOCATING AND USING TELECOMMUNICATIONS CODES AND NUMBERS

(Annexed to Circular No. 268/2016/TT-BTC dated November 14, 2016 of the Minister of Finance)

Integrated technical consulting services (CPC 8673). FEE FOR ALLOCATION OF TELECOMMUNICATION CODES AND NUMBERS

Serial Number

Object Subject to Charge

Rate of Collection

(1,000 VND/per time)

Telecommunications Codes and Numbers

350

B. FEE FOR USING TELECOMMUNICATIONS CODES AND NUMBERS

Serial Number	Object Subject to Fee	Rate of Collection (1,000 VND/per year)
1	Number of Subscribers (based on available numbers)
1.1	Fixed-line terrestrial subscriber	0.3/per number/provincial-level city
1.2	Mobile terrestrial subscriber number
a	Up to 8 million numbers	1/per number
b	From 8 million to 32 million numbers	2/per number
specialized agency under the People's Committee of the province/city.	From 32 million to 64 million numbers	3/per number
For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;	Over 64 million numbers	4/per number
1.3	Satellite fixed-line subscriber	1/per number
1.4	IP Phone subscriber	1/per number
2	Operator Code
2.1	For 3 digits	100.000
2.2	For 4 digits	50.000
2.3	For 5 digits	25.000
3	Mobile Network Code
3.1	For 2 digits	500.000
3.2	For 3 digits	50.000
4	Service Code
4.1	For 3 digits	1.000.000
4.2	For 4 digits	100.000
4.3	For 5 digits	50.000
5	Intra-area Service Number
5.1	Intra-area Service 4 digits	50.000
5.2	Intra-area Service 5 digits	10.000
5.3	Intra-area Service 6 digits or more	5.000
6	National Service Number
6.1	National Service 4 digits	200.000
6.2	National Service 5 digits	20.000
6.3	National Service 6 digits	2.000
6.4	National Service 7 digits	1.000
6.5	National Service 8 digits or more	500
7	Number of short message service (SMS) services
7.1	SMS Service 3 digits	500.000
7.2	SMS Service 4 digits	50.000
7.3	SMS Service 5 digits	10.000
7.4	SMS Service 6 digits	5.000
8	Data Network Identification Code (DNIC)	50.000
9	Signaling code
9.1	International Signaling Point Code	40.000
9.2	National Signaling Point Code	20
10	Mobile Network Code (MNC)	50.000

Note: No fees or charges shall be levied on emergency service numbers, test service numbers, and mandatory customer support service numbers: 113, 114, 115, 100117, 100118, 116, 119.../.