Circular No. 29/2008/TT-BTC amends and supplements Circular No. 110/2005/TT-BTC on the accounting system and collection of contributions to the Vietnam Universal Service Fund. Telecommunications enterprises must contribute a percentage of their revenue from certain specific services.
适用范围
Telecommunications enterprises operating in Vietnam
要点
- Mobile telecommunications enterprises → contribute 3% of revenue
- International long-distance telephone service, international leased-line service → contribute 2% of revenue
- Domestic inter-provincial long-distance telephone service, domestic leased-line service → contribute 1% of revenue
- Revenue for determining contribution levels does not include connection charges
- Enterprises must submit the final payment of the contribution amount to the Vietnam Universal Service Fund within the specified time limit
🌐 本文件的社会影响
- Positive impact: Ensuring funding for the Vietnam Universal Service Fund, improving the quality of public service
- Negative impact: Increased costs for telecommunications enterprises, which may be passed on to customers
❓ 常见问题
What percentage must mobile telecommunications enterprises contribute?
3% of the revenue from mobile telecommunications services.
What percentage must international long-distance telephone service and international leased-line service contribute?
2% of the revenue from these services.
When must telecommunications enterprises submit the final payment?
The entities required to submit the final payment of the contribution amount to the Vietnam Universal Service Fund must do so within the time limit specified in the Circular, specifically after the fiscal year 2007.
Does the revenue for determining contribution levels include connection charges?
No, the revenue for determining contribution levels does not include connection charges (neither including received connection charges nor deducting paid connection charges).
When does this Circular take effect?
This Circular takes effect fifteen days after its publication in the Official Gazette.
全文
CIRCULAR
Amending and supplementing Circular No. 110/2005/TT-BTC dated December 8, 2005 of the Ministry of Finance guiding accounting regulations and collection of contributions to the Vietnam Universal Service Fund
Pursuant to Decree No. 160/2004/NĐ-CP dated September 3, 2004 of the Government detailing implementation of certain provisions of the Ordinance on Posts and Telecommunications regarding telecommunications;
Pursuant to Decision No. 191/2004/QĐ-TTg dated November 8, 2004 of the Prime Minister on establishment, organization, and operation of the Vietnam Universal Service Fund;
Pursuant to Decision No. 186/2007/QĐ-TTg dated December 3, 2007 of the Prime Minister amending Decision No. 191/2004/QĐ-TTg of the Prime Minister on establishment, organization, and operation of the Vietnam Universal Service Fund;
The Ministry of Finance guides amendment and supplementation of Circular No. 110/2005/TT-BTC dated December 8, 2005 of the Ministry of Finance guiding accounting regulations and collection of contributions to the Vietnam Universal Service Fund as follows:
1. Amend bullet point 3 of item a, Clause 2, Section I as follows:
"- International long-distance telephone services, domestic long-distance telephone services (including both inter-provincial and intra-provincial leased circuits)."
2. Delete item b, Clause 2, Section I.
3. Amend Clause 1, Section II as follows:
"1. Financial contribution rate of enterprises for the following services shall be as follows:
a. Mobile telecommunication services, the contribution rate is 3% of revenue;
b. International long-distance telephone services, international leased circuits, the contribution rate is 2% of revenue;
c. Domestic inter-provincial long-distance telephone services, domestic leased circuits, the contribution rate is 1% of revenue."
4. Amend Clause 2, Section II as follows:
- Amend the title of Clause 2: "Revenue for determining the contribution level to the Fund shall be calculated based on revenue from services provided to customers, excluding connection charges (connection charges received are not included, connection charges paid out are not deducted). Specifically:"
- Amend item b as follows: "Revenue from domestic inter-provincial long-distance telephone services: is the revenue from inter-provincial long-distance telephone calls from fixed-line networks (wireless and wired) and from mobile networks within the same region."
- Add to the end of item d as follows: "Revenue from international roaming services shall also be calculated according to the principle for determining revenue from international long-distance telephone services as stipulated herein."
5. Add to the end of item c Point 3.1, Clause 3, Section II as follows: "Enterprises are responsible for submitting final payment of the financial contribution obligation to the Vietnam Universal Service Fund and the Ministry of Information and Communications in accordance with the deadlines set forth above."
6. Organization of implementation:
All telecommunications enterprises operating in Vietnam must fulfill their obligation to provide financial support for public telecommunications services in Vietnam through contributions to the Vietnam Universal Service Fund in accordance with this Circular and may account for such contributions as business expenses starting from the fiscal year 2007.
This Circular takes effect fifteen days after its publication in the Official Gazette. Provisions in Circular No. 110/2005/TT-BTC dated December 8, 2005 that have not been amended or supplemented in this Circular remain in effect.
In the course of implementation, if there are any difficulties, units are requested to report to the Ministry of Finance for further study and supplementary guidance.
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