This Circular amends the level of collection and payment of telecommunication code and number usage fees, as well as regulations regarding the organization of fee collection, allowing a portion of the collected fees to be retained for management purposes and the remainder to be paid into the state budget. The document takes effect from July 1, 2020.
适用范围
Organizations and individuals related to the collection, payment, management, and use of fees for allocation and usage of telecommunication codes and numbers.
要点
- The organization collecting fees may retain 35% of the collected telecommunication code and number usage fees for organizational collection and use purposes as prescribed, and pay 65% into the state budget (Article 1).
- The level of collection for fixed landline network subscription fees is 300 dong per number per province or centrally-administered city; for mobile H2H subscriptions up to 8 million numbers, it is 1,000 dong per number, and above 64 million numbers, it is 4,000 dong per number (Article 1).
- Other contents related to declaration, collection, payment, management, and use of fees for allocation and usage of telecommunication codes and numbers shall be implemented according to relevant laws and regulations (Article 1).
- This Circular does not provide detailed regulations on matters not covered herein, but applies according to other documents such as the Law on Fees and Charges, Decree No. 120/2016/NĐ-CP, and Circular No. 156/2013/TT-BTC (Article 1).
- This Circular takes effect from July 1, 2020 (Article 2).
🌐 本文件的社会影响
- Enhance the management and use of telecommunication fees in a reasonable and transparent manner.
- Reduce the financial burden on organizations collecting fees by retaining a certain percentage of the collected amount.
- Relevant agencies must comply with regulations on the collection, payment, and management of telecommunication fees.
❓ 常见问题
What percentage of the telecommunication code and number usage fees can the organization collecting fees retain?
35%
What is the level of collection for mobile H2H subscriptions up to 8 million numbers?
1,000 dong per number
When does this Circular take effect?
July 1, 2020
全文
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
|
Number: 32/2020/TT-BTC |
Hanoi, May 4, 2020 |
CIRCULAR
AMENDMENTS AND SUPPLEMENTS TO CERTAIN ARTICLES OF CIRCULAR NO. 268/2016/TT-BTC DATED NOVEMBER 14, 2016 ON THE LEVELS OF COLLECTION, REGIME OF COLLECTION, PAYMENT, MANAGEMENT, AND USE OF FEES FOR ALLOCATION AND CHARGES FOR USE OF TELECOMMUNICATION CODES AND NUMBERS
Pursuant to the Law on Fees and Charges dated August 25, 2015;
Pursuant to the Law on Telecommunications 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. 25/2011/NĐ-CP dated April 6, 2011, issued by the Government, detailing and guiding the implementation of certain provisions of the Law on Telecommunications;
Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the request of the Director of the Tax Policy Department;
The Minister of Finance issues this Circular amending and supplementing certain articles of Circular No. 268/2016/TT-BTC dated November 14, 2016 on levels of collection, regime of collection, payment, management, and use of fees for allocation and charges for use of telecommunications codes and numbers.
Article 1. Amendments and supplements to certain articles of Circular No. 268/2016/TT-BTC dated November 14, 2016
1.
Clause 2, Article 7shall be amended and supplemented as follows:
"2. Organizations collecting charges may retain 35% of the amount of charges collected from the use of telecommunications codes and numbers to serve the organization's collection work and use in accordance with 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 and Decision No. 39/2017/QĐ-TTg dated September 15, 2017 of the Prime Minister on applying financial mechanisms of the Telecommunications Administration; the remaining 65% of the collected charges shall be paid into the State budget according to the current State budget classification."
2.
Clause 2, Article 8shall be amended and supplemented as follows:
"2. Matters related to declaration, collection, payment, management, use, and public disclosure of the regime of collection of allocation fees and charges for use of telecommunications codes and numbers not specified in this Circular shall be implemented in accordance with the Law on Fees and Charges; 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; 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; Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding the printing, issuance, management, and use of various types of receipts for fee and charge payments under the State budget."
Point 1, Part B, Table of Levels of Collection of Allocation Fees and Charges for Use of Telecommunications Codes and Numbers issued together with Circular No. 268/2016/TT-BTC dated November 14, 2016 shall be amended and supplemented as follows:
|
Serial Number |
Object Subject to Fee |
Rate of Collection (per year) |
|
1 |
Number of Subscribers (based on available numbers) |
|
|
1.1 |
Fixed-line terrestrial subscriber |
300 dong/number/provincial-level city |
|
1.2 |
Terrestrial mobile subscriber (H2H) |
|
|
a |
Up to 8 million numbers |
1,000 dong/number |
|
b |
From 8 million to 32 million numbers |
2,000 dong/number |
|
specialized agency under the People's Committee of the province/city. |
From 32 million to 64 million numbers |
3,000 dong/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 |
4,000 dong/number |
|
1.3 |
Satellite fixed-line subscriber |
1,000 dong/number |
|
1.4 |
IP Phone subscriber |
1,000 dong/number |
|
1.5 |
Terrestrial mobile subscriber (M2M) |
800 dong/number |
Article 2. Implementation
1. This Circular takes effect from July 1, 2020.
2. In cases where related documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.
3. In the course of implementation, if there are difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for consideration and guidance./.
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DEPUTY MINISTER |
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