Circular No. 55/2025/TT-BTC on the levels of collection, exemption, payment regime, management, and utilization of fees for telecommunications number distribution and usage

CIRCULAR

Regulations on the level of collection, exemption, collection regime, payment, management
and use of fees for allocation and usage charges for telecommunications codes and numbers

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 the Law on Tax Administration dated June 13, 2019;

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 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. 115/2025/NĐ-CP dated June 3, 2025 of the Government detailing certain provisions of the Law on Telecommunications regarding management of telecommunications number resources, internet resources; compensation when the State recovers telecommunications codes and numbers, internet resources; auctioning the right to use telecommunications codes and numbers, national domain name ".vn";

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. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures under the Treasury sector; Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and certificates; 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 certificates;

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;

The Minister of Finance promulgates this Circular regulating the level of collection, exemption, collection regime, payment, management and use of fees for allocation and usage charges for telecommunications codes and numbers.

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 regulates the level of collection, exemption, collection regime, payment, management and use of fees for allocation and usage charges for telecommunications codes and numbers.

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 organizations, enterprises, individuals allocated and using telecommunications codes and numbers; state agencies allocating telecommunications codes and numbers in accordance with laws on telecommunications and organizations, individuals related to the collection, payment, management and use of fees for allocation and usage charges for telecommunications codes and numbers.

Article 2. Fee and Charge Payers

1. The payers of the fee for allocation and usage charges for telecommunications codes and numbers as stipulated in this Circular are organizations, enterprises, and individuals allocated and using telecommunications codes and numbers.

2. In cases where the right to use telecommunications codes and numbers is transferred, the payer of the fee and charge is the transferee.

Article 3. Organizations collecting fees and charges

The state agency authorized to allocate telecommunications codes and numbers in accordance with laws on telecommunications is the entity collecting fees and charges as stipulated in this Circular.

Article 4. Rates of Fees and Charges

This Circular annexes the Table of Collection Levels for Fees for Allocation and Usage Charges for Telecommunications Codes and Numbers.

Article 5. Exempted Parties from Fees and Charges

1. The following parties are exempted from the fee for allocation and usage charges for telecommunications codes and numbers:

a) Private telecommunication networks serving national defense, security, and confidential communications.

b) Private telecommunication networks serving disaster rescue operations, flood prevention, dike maintenance, and rescue operations for related infrastructure safety, fire incidents, humanitarian activities, and other disasters.

c) Private telecommunication networks of Party and State agencies.

d) Private telecommunication networks for organizations entitled to privileges and immunities granted to diplomatic missions, consular posts, and international organization representative offices in Vietnam.

đ) Emergency service numbers; test service numbers; mandatory customer support numbers; common codes and numbers according to telecommunications numbering planning; number 1022 of state agencies for receiving and processing complaints and suggestions from organizations and individuals.

2. Exemption from the usage charge for mobile H2H numbers won through auctions.

Article 6. Declaration, Payment of Fees and Charges

1. The person paying the charge shall pay the charge for allocating telecommunications codes and numbers at the time of being allocated such codes and numbers; pay the usage fee for telecommunications codes and numbers quarterly before the start of the quarter in which payment is due, in accordance with the form prescribed in Circular No. 74/2022/TT-BTC dated December 22, 2022 issued by the Minister of Finance on the forms, deadlines for collection, declaration, and payment of fees and charges under the jurisdiction of the Ministry of Finance.

In cases where new or additional telecommunications codes and numbers are allocated, the fee must be paid upon allocation of the codes and numbers. The amount of the fee to be paid will be calculated from the quarter in which the allocation occurs.

In cases where telecommunications codes and numbers are returned, the fee must be paid up to the end of that quarter before the return of the codes and numbers is accepted.

For the fee payable for the second quarter of 2025, continue to make payments according to the deadline specified in Circular No. 268/2016/TT-BTC dated November 14, 2016 issued by the Minister of Finance on the rates, regulations for collection, payment, management, and use of charges for allocating and usage fees for telecommunications codes and numbers. For the fee payable for the third quarter of 2025, the latest date for payment is September 30, 2025.

2. By the fifth day of each month, the organization collecting the fee shall deposit the entire amount collected in the previous month into the account for pending budget payments opened at the State Treasury. The organization collecting fees and charges shall implement declarations, collections, payments, and settlements of fees and charges in accordance with Circular No. 74/2022/TT-BTC.

Article 7. Management and Use of Fees

1. The organization collecting the fee may retain 5% of the total fee collected to cover service provision and fee collection activities as stipulated in Clause 4, Article 1 of Decree No. 82/2023/NĐ-CP dated November 28, 2023 issued by the Government amending and supplementing certain provisions of 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; and shall remit 95% of the total fee collected to the state budget according to the chapters and sub-items of the current state budget classification.

2. If the organization collecting the fee is a state agency not allowed to allocate costs from the fee revenue as stipulated in Clause 3, Article 1 of Decree No. 82/2023/NĐ-CP, it must remit all collected fees to the state budget. The costs for service provision and fee collection activities shall be covered by the state budget within the organizational budget according to the state budget expenditure regulations.

Article 8. Implementation clause

1. This Circular takes effect from July 20, 2025.

2. This Circular abolishes Circular No. 268/2016/TT-BTC dated November 14, 2016 issued by the Minister of Finance on the rates, regulations for collection, payment, management, and use of charges for allocating and usage fees for telecommunications codes and numbers, and Circular No. 32/2020/TT-BTC dated May 4, 2020 issued by the Minister of Finance amending and supplementing certain provisions of Circular No. 268/2016/TT-BTC.

3. Matters related to the collection, payment, management, use, payment receipts, and publicizing of fee and charge regulations not specified in this Circular shall be implemented in accordance with the provisions of the following documents: Law on Fees and Charges dated November 25, 2015; 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; Law on Tax Administration dated June 13, 2019; Decree No. 126/2020/NĐ-CP dated October 19, 2020 issued by the Government detailing certain provisions of the Law on Tax Administration; 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 Law on Tax Administration; Decree No. 11/2020/NĐ-CP dated January 20, 2020 issued by the Government on administrative procedures under the domain of the State Treasury; Decree No. 123/2020/NĐ-CP dated October 19, 2020 issued by the Government on invoices and vouchers; 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 on invoices and vouchers; and Circular No. 32/2025/TT-BTC dated May 31, 2025 issued by the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration dated June 13, 2019, Decree No. 123/2020/NĐ-CP dated October 19, 2020 issued by the Government on invoices and vouchers, and Decree No. 70/2025/NĐ-CP dated March 20, 2025 amending and supplementing certain provisions of Decree No. 123/2020/NĐ-CP.

4. In cases where the legal normative documents mentioned in this Circular are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replacing documents.

5. 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.

CHART OF FEES FOR ALLOCATING AND USING TELECOMMUNICATIONS CODES AND NUMBERS

(Attached to Circular No. 55/2025/TT-BTC dated June 25, 2025 issued by the Minister of Finance)

A. CHARGE FOR ALLOCATING TELECOMMUNICATIONS CODES AND NUMBERS

B. FEE FOR USING TELECOMMUNICATIONS CODES AND NUMBERS