Circular No. 65/2025/TT-BTC amends and supplements some Articles of Circular No. 265/2016/TT-BTC dated November 14, 2016, issued by the Minister of Finance, concerning the level of collection, collection regime, payment, management, and use of fees for issuing radio frequency usage licenses and charges for using radio frequencies which have been amended and supplemented by some Articles in Circular No. 11/2022/TT-BTC dated February 21, 2022.

CIRCULAR

Amending and supplementing certain articles of Circular No. 265/2016/TT-BTC dated November 14, 2016, issued by the Minister of Finance, stipulating the level of collection, collection regime, payment, management, and utilization of fees for frequency usage permits and radio frequency usage fees which have been amended and supplemented by certain articles of Circular No. 11/2022/TT-BTC dated February 21, 2022

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

Pursuant to the Radio Frequency Law dated November 23, 2009; the Law Amending and Supplementing Certain Provisions of the Radio Frequency Law dated November 9, 2022;

Pursuant to Resolution No. 193/2025/QH15 dated February 19, 2025, of the National Assembly on piloting certain special mechanisms and policies to create breakthroughs in the development of science and technology, innovation, and national digital transformation;

Pursuant to Decree No. 88/2025/NĐ-CP dated April 13, 2025, of the Government detailing and guiding certain provisions of Resolution No. 193/2025/QH15 dated February 19, 2025, of the National Assembly on piloting certain special mechanisms and policies to create breakthroughs in the development of science and technology, innovation, and national digital transformation;

Pursuant to Decree No. 133/2025/NĐ-CP dated June 12, 2025 of the Government stipulating decentralization and delegation of authority in the field of state management by the Ministry of Science and Technology;

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; and Decree No. 82/2023/NĐ-CP dated November 28, 2023, of the Government amending and supplementing certain articles 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 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 hereby issues this Circular amending and supplementing certain articles of Circular No. 265/2016/TT-BTC dated November 14, 2016, issued by the Minister of Finance, stipulating the level of collection, collection regime, payment, management, and utilization of fees for frequency usage permits and radio frequency usage fees which have been amended and supplemented by certain articles of Circular No. 11/2022/TT-BTC dated February 21, 2022.

Article 1. Amending and supplementing certain articles of Circular No. 265/2016/TT-BTC dated November 14, 2016, issued by the Minister of Finance, stipulating the level of collection, collection regime, payment, management, and utilization of fees for frequency usage permits and radio frequency usage fees which have been amended and supplemented by certain articles of Circular No. 11/2022/TT-BTC dated February 21, 2022.

1. Amending and supplementing Article 3 of Circular No. 265/2016/TT-BTC as follows:

"Article 3. Organizations collecting fees and charges

State agencies authorized to issue frequency usage permits in accordance with laws on radio frequencies are organizations collecting fees and charges as prescribed in this Circular."

2. Amending and supplementing certain points of Clause 1, Article 6 of Circular No. 265/2016/TT-BTC

a) Amending and supplementing Point a, Clause 1, Article 6 of Circular No. 265/2016/TT-BTC, which has been amended and supplemented at Point a, Clause 3, Article 1 of Circular No. 11/2022/TT-BTC as follows:

"a) Organizations and individuals shall only be granted permits after paying all the fees for issuing, extending, reissuing, and modifying the contents of the permit and paying the first installment of radio frequency usage fees as stipulated in Point b of this Clause, except in cases provided for in Clause c of this Article."

b) Supplementing Point c, Clause 1, Article 6 of Circular No. 265/2016/TT-BTC as follows:

"c) Enterprises granted permits to use frequencies and radio equipment to pilot controlled telecommunications services using low Earth orbit satellite technology shall replace the permits for users of terminal devices to pay radio frequency usage fees as follows:

c.1) Quarterly, before the tenth day of the first month of each subsequent quarter, enterprises shall submit to the state agency authorized to issue radio frequency usage permits a report on the number of terminal devices using the service for 15 days or more in each month of the quarter.

c.2) The state agency authorized to issue radio frequency usage permits shall determine the amount of radio frequency usage fees that the enterprise must pay for the quarter based on the enterprise's report as follows:

The amount of radio frequency usage fees payable for the quarter equals the total amount of monthly radio frequency usage fees within the quarter.

The amount of radio frequency usage fees for one month equals the annual fee rate according to the current regulations at the time of receiving the enterprise's report on the fee rate for radio frequency usage divided by twelve and multiplied by the number of terminal devices using the service for 15 days or more in the corresponding month.

c.3) The state agency authorized to issue radio frequency usage permits shall notify the enterprise of the radio frequency usage fees within two working days from the date of receipt of the report as stipulated in Point c.1 of this Clause.

c.4) Before the twenty-eighth day of the first month of each subsequent quarter, enterprises shall fulfill their obligation to pay the radio frequency usage fees.."

3. Amending and supplementing Article 7 of Circular No. 265/2016/TT-BTC, which has been amended and supplemented at Clause 4, Article 1 of Circular No. 11/2022/TT-BTC as follows:

"Article 7. Refund of Fees

1. Organizations and individuals that cease to use radio frequency before the time limit specified in the radio frequency usage permit shall be refunded the portion of the radio frequency usage fee already paid for the remaining period of the permit (rounded to the nearest month) in accordance with the law, provided that the permit was issued without being tied to a commitment to deploy telecommunications networks and the remaining period of the permit is 30 days or more from the date the competent state agency issuing the radio frequency usage permit receives the written request of the organization or individual.

2. The remaining period of the permit for calculating the amount of refundable fees shall be calculated from the date the organization or individual officially ceases to use it but not earlier than the date the competent state agency issuing the radio frequency usage permit receives the written request of the organization or individual."

4. Amend and supplement Clause 2 of Article 8 of Circular No. 265/2016/TT-BTC as follows:

"2. The organization collecting the fee may retain 40% of the collected fee to cover costs for service provision and fee collection activities in accordance with Clause 4 of Article 1 of Decree No. 82/2023/NĐ-CP dated November 28, 2023 of the Government amending and supplementing some articles 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, and remit 60% of the collected fee into the State budget according to the chapter and sub-item of the current State budget classification.

In case the organization collecting the fee is a state agency that does not have its operational costs covered from the collected fee as stipulated in Clause 3 of Article 1 of Decree No. 82/2023/NĐ-CP dated November 28, 2023 of the Government, it must remit the entire collected fee into the State budget. The cost for covering service provision and fee collection activities will be allocated from the State budget in the organization's budget estimate according to the State budget expenditure regulations."

5. Amend and supplement Point 1.2, Point 1.3 and add Point 1.5 of Item IV Part B of the Fee Schedule for Issuing Radio Frequency Usage Permits and Radio Frequency Usage Fees promulgated together with Circular No. 265/2016/TT-BTC which has been amended and supplemented in the Fee Schedule promulgated together with Circular No. 11/2022/TT-BTC as follows:

Article 2. Implementation clause

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

2. Repeal Clause 3, Clause 4 of Article 1 of Circular No. 11/2022/TT-BTC dated February 21, 2022 of the Minister of Finance amending and supplementing some articles of Circular No. 265/2016/TT-BTC dated November 14, 2016 of the Minister of Finance on the collection rate, collection, payment, management, and use of fees for issuing radio frequency usage permits and radio frequency usage fees and Point 1.2 of Item IV Part B of the Fee Schedule for Issuing Radio Frequency Usage Permits and Radio Frequency Usage Fees promulgated together with Circular No. 11/2022/TT-BTC.

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

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