Circular No. 52/2025/TT-BTC stipulates the levels of collection, exemption, payment regime, submission, management, and utilization of fees for telecommunications operation rights, licensing fees for telecommunications business permits, and telecommunications service permits.

CIRCULAR
Regulations on the level of collection, exemption, collection regime, payment, management
and use of fees for telecommunications activities, licensing fees for telecommunication service business licenses, and telecommunication operation licenses
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; Decree No. 82/2023/NĐ-CP dated November 28, 2023 of the Government amending and supplementing certain provisions 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 Charges;

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 Law on Telecommunications dated November 24, 2023;

Pursuant to Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration; Decree No. 91/2022/NĐ-CP dated October 30, 2022 of the Government amending and supplementing certain provisions of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration;

Pursuant to Decree No. 163/2024/NĐ-CP dated December 24, 2024 of the Government detailing certain provisions and implementing mechanisms of the Law on Telecommunications;

Pursuant to Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures under the State Treasury sector; Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and vouchers; Decree No. 70/2025/NĐ-CP dated March 20, 2025 of the Government amending and supplementing certain provisions of Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and vouchers;

The Minister of Finance issues this Circular regulating the levels of collection, exemption, collection regime, payment, management, and use of fees for telecommunications activities, licensing fees for telecommunication service business licenses, and telecommunication operation licenses.

Pursuant to the Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Based on the proposal of the Director of the Department of Management and Supervision of Tax, Fee, and Charge Policies;

Article 1. This Circular regulates the levels of collection, exemption, collection regime, payment, management, and use of fees for telecommunications activities, licensing fees for telecommunication service business licenses, and telecommunication operation licenses (hereinafter referred to as licensing fees for telecommunication licenses).

Article 1. Scope of Regulation and Applicability

2. This Circular applies to: fee and charge payers; organizations collecting fees and charges; other agencies and organizations related to the collection, payment, management, and use of fees for telecommunications activities and licensing fees for telecommunication licenses.

1. Fee and charge payers:

Article 2. Persons Paying and Organizations Collecting Fees and Charges

a) Organizations and enterprises that are granted telecommunication licenses in accordance with the Telecommunications Law are the payers of licensing fees for telecommunication licenses as stipulated in this Circular.

b) Organizations and enterprises that are granted telecommunication licenses in accordance with the Telecommunications Law are the payers of fees for telecommunications activities as stipulated in this Circular. Enterprises granted licenses to provide telecommunication services with network infrastructure shall pay service provision fees and network establishment fees.

2. Fee and charge collectors: State agencies authorized to grant telecommunication licenses in accordance with the Telecommunications Law are the fee and charge collectors as stipulated in this Circular.

Article 3. Objects exempted from fees and charges

1. Dedicated telecommunications networks serving national defense, security, and confidential communications.

2. Dedicated telecommunications networks serving command and control operations for rescue, disaster relief, flood prevention, dike maintenance, and rescue of related facilities concerning dike safety, fire, humanitarian activities, and other disasters.

3. Dedicated telecommunications networks for organizations entitled to privileges and immunities for diplomatic missions, consular offices, and international organization representative offices in Vietnam.

4. Telecommunications networks of Voice of Vietnam Radio and Television Vietnam for performing information dissemination and propaganda functions regarding Party policies and State laws, without profit-making purposes.

The levels of fees for telecommunications activities and licensing fees for telecommunication licenses are specified in the Table of Fees for Telecommunications Activities and Licensing Fees for Telecommunication Licenses attached to this Circular.

Article 4. Rates of Fees and Charges

The level of fees for the right to operate telecommunications and licensing fees for issuing telecommunications licenses are prescribed in the Table of Fees for the Right to Operate Telecommunications and Licensing Fees for Issuing Telecommunications Licenses attached hereto pursuant to this Circular.

Article 5. Declaration and payment of fees and charges by fee payers

1. Telecommunication service provision fee

a) Quarterly, based on the revenue from telecommunication services of the preceding year, the fee payer determines the amount of fee to be paid for the quarter by dividing the annual fee rate by four. The latest date for payment of the fee is the last day of the first month of the following quarter.

b) The revenue from telecommunication services of the preceding year serving as the basis for calculating the actual fee shall be implemented in accordance with the provisions of the law on telecommunications.

In case the preceding year during which the fee payer did not operate for a full twelve months, the revenue of the preceding year will be determined by dividing the total revenue of the preceding year by the number of months of operation (rounded to the nearest month) multiplied by twelve.

In case the fiscal year of the fee payer does not coincide with the calendar year, the revenue of the preceding year will be taken according to the actual fiscal year.

c) In case a business is granted a license to operate telecommunication services for the first time, the quarterly fee payable for the year of issuance of the license is equal to the minimum fee rate according to the Fee and Charge Schedule issued together with this Circular divided by four (50 million VND/4). The period for calculating the fee starts from the quarter when the license is granted.

d) In case the telecommunication service operating license expires or is revoked, the business must pay the telecommunication service provision fee up to the end of the quarter containing the expiration date or revocation date. The payment deadline is before the license is revoked or expires.

đ) In case a business is granted an extension or reissued a license to operate telecommunication services, the telecommunication service provision fee will be calculated from the month immediately following the month when the extended or reissued license becomes effective.

2. Public telecommunication network establishment fee

a) The public telecommunication network establishment fee is calculated from the month the license becomes effective until the month immediately before the expiration or revocation of the license.

b) Annually, the enterprise determines the amount of fee payable for the year according to the fee rate at the Fee and Charge Schedule issued together with this Circular. The latest date for payment of the fee is the last day of the first quarter of the year of payment.

c) In case an enterprise is granted a license for the first time, the amount of fee payable is equal to the annual fee divided by twelve multiplied by the number of months of calculation. The latest date for payment of the fee is within ten days from the date of issuance of the license and before receiving the handover of the license.

d) In case an enterprise applies for renewal, modification, or supplementation of the license and the fee payable according to the renewed, modified, or supplemented license differs from the fee payable according to the previously issued license, the amount of fee payable for the year is determined as follows:

Where:

- The fee payable according to the previously issued license is equal to the annual fee (as stipulated in the Fee and Charge Schedule) divided by twelve multiplied by the number of months of calculation (up to the month before the renewed, modified, or supplemented license becomes effective).

- The fee payable according to the renewed, modified, or supplemented license (from the month the license becomes effective) is equal to the annual fee (as stipulated in the Fee and Charge Schedule) divided by twelve multiplied by the number of months of calculation (rounded to the nearest month).

In case the amount of fee payable for the year increases, the fee payer must make up the difference within ten days from the date of issuance of the renewed, modified, or supplemented license and before receiving the handover of the license.

In case the amount of fee payable for the year decreases, it will be offset against the fee payable for the next year.

đ) In case a business is granted an extension or reissued a license, the network establishment fee for the extended or reissued license is calculated from the month immediately following the month when the extended or reissued license becomes effective.

e) For the public telecommunication network establishment fee in 2025, starting from the date this Circular takes effect, enterprises will recalculate the amount of fee payable according to the provisions of the Fee and Charge Schedule issued together with this Circular based on the principle stipulated in point d of this clause.

3. Telecommunication license issuance fee, telecommunication operation rights fee for activities of establishing private telecommunication networks, testing networks and telecommunication services, and installing submarine telecommunication cables: The fee payer pays the fee and charge upon issuance of the license.

4. The fee payer pays the fee and charge to the organization collecting the fee and charge in accordance with the form prescribed in Circular No. 74/2022/TT-BTC dated December 22, 2022, of the Minister of Finance on forms, deadlines for collection, payment, and declaration of fees and charges under the authority of the Ministry of Finance.

Article 6. Declaration, Payment of Fees and Charges by Fee Collection Organizations

By no later than the 5th day of each month, fee collection organizations must transfer the amount of fees collected from the previous month into the account for pending budget payments opened at the State Treasury. Fee collection organizations shall declare, pay fees and charges to the state budget according to the regulations stipulated in Circular No. 74/2022/TT-BTC.

Article 7. Management and Use of Fees

1. Fee collection organizations may retain 5% of the collected fees to cover expenses for service provision and fee collection activities as prescribed in Clause 4, Article 1 of Decree No. 82/2023/NĐ-CP dated November 28, 2023, amending and supplementing certain provisions of Decree No. 120/2016/NĐ-CP dated August 23, 2016, detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; and remit 95% of the collected fees into the state budget according to the chapters and sub-items of the current state budget classification.

2. In cases where the fee collection organization is a state agency not allocated operational costs from fee revenues as prescribed in Clause 3, Article 1 of Decree No. 82/2023/NĐ-CP, it must remit all collected fees into the state budget. The funds for service provision and fee collection activities will be guaranteed by the state budget within the organizational budget according to the state budget expenditure standards and norms as prescribed by law.

Article 8. Implementation clause

1. This Circular takes effect from July 1, 2025.

2. For telecommunications business licenses issued in accordance with the Telecommunications Law No. 41/2009/QH12, enterprises holding such licenses shall pay the telecommunications operation rights fee as stipulated in this Circular, specifically as follows:

a) For telecommunications service provision licenses, enterprises shall pay the telecommunications operation rights fee as the telecommunications service provision fee according to the Fee Schedule attached to this Circular.

b) For public telecommunications network establishment licenses, enterprises holding such licenses shall pay the telecommunications operation rights fee as the network establishment fee according to the Fee Schedule attached to this Circular.

Specifically, for public telecommunications network establishment licenses that do not use radio frequency bands, whether or not they use radio frequency channels, and whether or not they use telecommunications subscriber numbers as prescribed by the Telecommunications Law No. 41/2009/QH12, enterprises holding such licenses shall pay the telecommunications operation rights fee as the fixed terrestrial public telecommunications network establishment fee without using radio frequency bands according to the Fee Schedule attached to this Circular.

3. Repeal the following Circulars, including:

a) Circular No. 273/2016/TT-BTC dated November 14, 2016, issued by the Minister of Finance, detailing the levels of collection, exemption, collection procedures, payment, management, and use of telecommunications operation rights fees and license issuance fees for telecommunications business operations and telecommunications business licenses.

b) Circular No. 03/2018/TT-BTC dated January 12, 2018, issued by the Minister of Finance, amending and supplementing certain provisions of Circular No. 273/2016/TT-BTC dated November 14, 2016, issued by the Minister of Finance, detailing the levels of collection, exemption, collection procedures, payment, management, and use of telecommunications operation rights fees and license issuance fees for telecommunications business operations and telecommunications business licenses.

c) Circular No. 32/2022/TT-BTC dated June 9, 2022, issued by the Minister of Finance, amending and supplementing certain provisions of Circular No. 273/2016/TT-BTC dated November 14, 2016, issued by the Minister of Finance, detailing the levels of collection, exemption, collection procedures, payment, management, and use of telecommunications operation rights fees and license issuance fees for telecommunications business operations and telecommunications business licenses.

4. Other matters related to the collection, payment, management, use, receipt vouchers, and publicizing the fee and charge collection system not mentioned in this Circular shall be implemented in accordance with the provisions of the following documents: the Law on Fees and Charges; Decree No. 120/2016/NĐ-CP dated August 23, 2016, issued by the Government, detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; Decree No. 82/2023/NĐ-CP; the Tax Administration Law; Decree No. 126/2020/NĐ-CP dated October 19, 2020, issued by the Government, detailing certain provisions of the Tax Administration Law; Decree No. 91/2022/NĐ-CP dated October 30, 2022, issued by the Government, amending and supplementing certain provisions of Decree No. 126/2020/NĐ-CP dated October 19, 2020, issued by the Government, detailing certain provisions of the Tax Administration Law; Decree No. 11/2020/NĐ-CP dated January 20, 2020, issued by the Government, detailing administrative procedures under the domain of the State Treasury; Decree No. 123/2020/NĐ-CP dated October 19, 2020, issued by the Government, detailing invoices and receipts; Decree No. 70/2025/NĐ-CP dated March 20, 2025, issued by the Government, amending and supplementing certain provisions of Decree No. 123/2020/NĐ-CP dated October 19, 2020, issued by the Government, detailing invoices and receipts; Circular No. 32/2025/TT-BTC dated May 31, 2025, issued by the Minister of Finance, guiding the implementation of certain provisions of the Tax Administration Law dated June 13, 2019, Decree No. 123/2020/NĐ-CP dated October 19, 2020, issued by the Government, detailing invoices and receipts, and Decree No. 70/2025/NĐ-CP dated March 20, 2025, amending and supplementing certain provisions of Decree No. 123/2020/NĐ-CP.

5. In case the relevant documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replacing documents.

6. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report them to the Ministry of Finance for research and guidance.

 

SCHEDULE OF TELECOMMUNICATIONS OPERATIONS RIGHTS FEES AND LICENSE ISSUE FEES

(Attached to Circular No. 52/2025/TT-BTC dated June 24, 2025, issued by the Minister of Finance)

I. TELECOMMUNICATIONS OPERATIONS RIGHTS FEES

1. Telecommunications Service Provision Fees:

Annually, enterprises generating telecommunications service revenue of any type must pay the telecommunications service provision fee based on the scale of telecommunications service revenue of that type from the immediately preceding year, according to the specific fee collection rates as follows:

Telecommunication service revenue is divided into four types corresponding to four types of public telecommunication networks, including:

- Telecommunication service revenue on fixed terrestrial telecommunication networks;

- Telecommunication service revenue on fixed satellite telecommunication networks;

- Telecommunication service revenue on mobile terrestrial telecommunication networks;

- Telecommunication service revenue on mobile satellite telecommunication networks.

2. Public telecommunications network establishment fee (paid annually)

3. Telecommunications network and service testing fee (paid once for the entire duration of the license, including extension periods)

4. Private telecommunications network establishment fee (paid once for the entire duration of the license, including extension periods)

5. Marine telecommunications cable installation fee

II. TELECOMMUNICATION LICENSE FEES