Circular No. 32/2022/TT-BTC amends and supplements certain provisions of Circular No. 273/2016/TT-BTC dated November 14, 2016, issued by the Minister of Finance, concerning the level of collection, exemption, collection regime, payment, management, and use of fees for telecommunications operation rights and licensing fees for telecommunication service business licenses and telecommunication business operation permits.

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

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

Pursuant to the Law on Tax Administration dated June 13, 2019;

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

The Minister of Finance issues this Circular amending and supplementing some articles of Circular No. 273/2016/TT-BTC dated November 14, 2016 on the level of collection, exemption, collection regime, payment, management, and use of fees for telecommunications operation rights and service fees for issuing business licenses for telecommunications services and telecommunications business licenses The Government shall provide regulations on administrative procedures under the State Treasury sector;

Decree No. 87/2017/NĐ-CP dated 2016 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 hereby promulgates this Circular amending and supplementing some articles of Circular No. 273/2016/TT-BTC dated November 14, 20166 on the level of collection, exemption, collection regime, payment, management, and use of fees for telecommunications operation rights and service fees for issuing business licenses for telecommunications services and telecommunications business licenses.

Article 1. Amending and supplementing some articles of Circular No. 273/2016/TT-BTC dated November 14, 2016

1. Amend and supplement Clause 2 Article 6 as follows:

“2. Organizations collecting fees and service charges shall declare the collected fees and service charges monthly and settle accounts annually according to the provisions of the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration. Organizations collecting fees and service charges shall remit 100% of the collected service charge and fee amounts according to the ratio specified in this Circular into the State budget under the chapters and sub-items of the State Budget Revenue and Expenditure Classification.”

2. Amend and supplement Clause 1, Article 7 as follows:

“1. Units entrusted by the Ministry of Information and Communications to collect fees must remit 100% of the collected fees into the State budget. The source providing services and collecting fees shall be allocated from the State budget within the organization's budget according to the State budget expenditure standards as prescribed by law.

In cases where these units are entitled to have their operational costs covered from the collected fees according to Clause 1, Article 4 of 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 Service Charges, they may retain 4% of the collected fees for service provision and fee collection activities and remit 96% into the State budget.”

3. Amend and supplement Clause 3 of Article 8 as follows:

“3. Other matters related to registration, declaration, collection, management, use, and public disclosure of the fee and service charge collection system not stipulated in this Circular shall be implemented according to the provisions of the Law on Fees and Service Charges, Decree No. 120/2016/NĐ-CP, the Law on Tax Administration, Decree No. 126/2020/NĐ-CP, Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures under the National Treasury sector, Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and documents, and Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration dated June 13, 2019, and Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and documents.”, 1. This Circular takes effect from August 1, 2022.

Article 2. Implementation

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

2. During the implementation process, if related documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the newly amended, supplemented, or replaced documents.

- Supreme People's Procuracy;