Circular No. 307/2016/TT-BTC stipulates the level of collection, collection regime, payment, management, and use of fees for the right to provide pay television services and registration fee for issuing certificates to provide foreign channels on pay television.

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of fees for the right to provide pay television services and registration fees for issuing certificates to provide foreign channels on pay television

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

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

Pursuant to the Press Law on April 5, 2016;

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. 06/2016/NĐ-CP dated January 18, 2016 of the Government on management, provision, and use of radio and television broadcasting services;

WHEREAS, 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 issues this Circular stipulating the level of collection, collection system, payment, management, and use of fees for the right to provide pay television services and registration fees for issuing certificates to provide foreign channels on pay television.

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 stipulates the level of collection, collection system, payment, management, and use of fees for the right to provide pay television services and registration fees for issuing certificates to provide foreign channels on pay television.

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 enterprises granted licenses to provide pay television services; authorized agents granted certificates to provide foreign channels on pay television, the Radio, Television, and Electronic Information Administration (Ministry of Information and Communications), and other related organizations and individuals.

Article 2. Fee and Charge Payers

Enterprises granted licenses to provide pay television services; authorized agents granted certificates to provide foreign channels on pay television in Vietnam must pay fees and registration fees according to the provisions of this Circular.

Article 3. Organizations collecting fees and charges

The Radio, Television, and Electronic Information Administration (Ministry of Information and Communications) is the organization collecting fees for the right to provide pay television services and registration fees for issuing certificates to provide foreign channels on pay television according to the provisions of this Circular.

Article 4. Rates of Fees and Charges

1. The level of collection for fees for the right to provide pay television services is 0.3% of the revenue from providing pay television services.

Revenue subject to fees for the right to provide pay television services as stipulated in this Clause is the total revenue generated from contracts with pay television subscribers during the billing period (excluding value-added tax).

2. The level of collection for registration fees for issuing certificates to provide foreign channels on pay television: VND 5,000,000 per certificate. In case of modification of registration: VND 2,500,000 per certificate.

Article 5. Declaration, Payment of Fees and Charges

1. For those paying fees and registration fees, the following shall be implemented:

a) For registration fees: When submitting applications for certificates to provide foreign channels on pay television, authorized agents must pay the registration fee.

b) For fees: Enterprises providing pay television services must pay fees quarterly, no later than the twentieth day of the next quarter.

2. For organizations collecting fees and registration fees, the following shall be implemented:

a) No later than the fifth day of each month, the organization collecting fees must deposit the amount of fees collected from the previous month into the fee account awaiting submission to the state treasury opened at the State Treasury.

b) Organizations collecting fees and registration fees must declare, pay fees and registration fees monthly, settle accounts annually according to the guidance provided 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 articles of the Tax Management Law; the Law Amending and Supplementing Certain Articles of the Tax Management Law; and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government.

c) Organizations collecting fees and registration fees must deposit the amount of fees collected according to the ratio specified in Article 6 of this Circular and deposit 100% of the amount of registration fees collected into the state budget according to the current State Budget Classification.

Article 6. Management and use

1. Organizations collecting fees shall deposit the entire amount of collected fees into the state budget. The source of funds to cover the costs of collecting fees shall be allocated from the state budget within the organization's budget estimate according to the state budget expenditure regulations stipulated by law.

2. In cases where organizations collecting fees are allocated operational costs under the self-management and self-responsibility mechanism for staffing and administrative management expenses for state agencies as prescribed by the Government or the Prime Minister, they may retain 50% of the total collected fees to cover the costs of providing services and collecting fees as specified in Clause 2, Article 5 of Decree No. 120/2016/ND-CP. The remaining 50% must be deposited into the state budget according to the current state budget classification.

Article 7. Implementation Organization

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

2. Other contents related to declaration, collection, payment, management, and public disclosure of fee and license fee collection systems not covered in this Circular shall be implemented in accordance with the Law on Fees and Licenses; Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Licenses; 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; Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government and the Circular of the Minister of Finance on printing, issuing, managing, and using various types of receipts for fees and licenses belonging to the state budget, and any amendments, supplements, or replacements thereof (if any).

3. During the implementation process, if there are any difficulties, it is requested that agencies, organizations, and individuals promptly report to the Ministry of Finance for consideration and guidance./.