Circular No. 56/2026/TT-BTC Amending and Supplementing Certain Articles of Circular No. 52/2025/TT-BTC dated June 24, 2025 by the Minister of Finance on the Fee for Telecommunications Operation Rights, Levy, Collection, Payment, Management, and Utilization of Fees for Telecommunications Business License Issuance and Telecommunications Business Operations

CIRCULAR

Amending and Supplementing Certain Provisions of Circular No. 52/2025/TT-BTC dated June 24, 2025 of the Minister of Finance on the Fee Collection, Exemption, Methods of Collection, Payment, Management, and Utilization of Telecommunications Operation Rights Fees and Licensing Fees for Telecommunication Services and Telecommunication Business Licenses

Based on Law on Fines and Fees No. 97/2015/QH13;

Based on Law on State Budget No. 89/2025/QH15;

Based on Law on Tax Administration No. 108/2025/QH15;

Based on Telecommunications Law No. 24/2023/QH15;

Based on Decree No. 362/2025/NĐ-CP of the Government, detailing certain provisions and measures to organize, guide, and implement the Law on Fines and Fees;

Based on Decree No. 163/2024/NĐ-CP of the Government, detailing certain provisions and measures to implement the Telecommunications Law;

Based on Decree No. 347/2025/NĐ-CP of the Government, on administrative procedures in the field of State Treasury;

Based on Decree No. 29/2025/NĐ-CP of the Government, amending and supplementing the functions, duties, powers, and organizational structure of the Ministry of Finance as amended by Decree No. 166/2025/NĐ-CP;

In accordance with the proposal of the Director of the Department of Tax and Fee Policy Management and Supervision;

The Minister of Finance promulgates this Circular amending and supplementing certain provisions of Circular No. 52/2025/TT-BTC dated June 24, 2025 of the Minister of Finance on the Fee Collection, Exemption, Methods of Collection, Payment, Management, and Utilization of Telecommunications Operation Rights Fees, Licensing Fees for Telecommunication Services, and Telecommunication Business Licenses.

Article 1. Amend and supplement Clause 4 of Article 5

"4. The person paying the fee or charge shall pay such fees into the state budget in accordance with the form prescribed at Clause 1 of Article 3 of Decree No. 362/2025/NĐ-CP of the Government, detailing certain provisions and measures to organize, guide, and implement the Law on Fines and Fees."

Article 2. Amend and supplement Article 6

"Article 6. Declaration, payment of fees, and fee settlement by the entity collecting fees or charges

The entity collecting fees or charges shall remit 100% of the amount collected for fees or charges into the state budget according to the items in the current State Budget Directory, including any interest accrued (if applicable) on the relevant account balance during the process of fee collection. The cost of providing services and collecting fees or charges is covered by the state budget as provided in the entity's budget according to the prescribed budget expenditure standards and norms under the law. The entity collecting fees or charges shall declare, pay, and settle fees in accordance with Clause 3 of Article 3 of Decree No. 362/2025/NĐ-CP.”

Article 3. Abolish Article 7

Article 4. Amend and supplement Point 1 of Section I of the Fee Schedule for Telecommunications Operation Rights, Licensing Fees for Telecommunication Services issued as an annex to Circular No. 52/2025/TT-BTC

"1. Telecommunications Service Provision Fee

Annually, enterprises generating revenue from telecommunications services of any type shall be responsible for paying the telecommunications service provision fee according to the scale of such revenue in the preceding year as follows:

Revenue from telecommunications services shall be allocated according to four categories corresponding to the four types of public telecommunications networks, as follows:

- Revenue from fixed terrestrial telecommunications services;

- Revenue from fixed satellite telecommunications services;

- Revenue from mobile terrestrial telecommunications services;

- Revenue from mobile satellite telecommunications services.”

Article 5. Implementation Provisions

1. This Circular shall take effect from July 1, 2026.

2. In the event that the legal documents referred to in this Circular are amended, supplemented, or replaced, such amendments, supplements, or replacements shall be implemented.

3. In the course of implementation, any difficulties arising shall be promptly reported by organizations and individuals to the Ministry of Finance for study and supplementary guidance./.