Circular No. 82/2020/TT-BTC stipulates the level of collection, collection regime, payment, management, and use of fees for the examination of conditions for telecommunication activities for radio stations belonging to telecommunication works.

CIRCULAR

Regulations on the level of collection, collection regime, submission, management, and use of fees for reviewing and approving fire prevention and firefighting design

communication activity assessment fee for

radio stations belonging to telecommunications works

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

Pursuant to the State Budget Law on June 25, 2015;

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;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 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 issues this Circular stipulating the level of collection, collection regime, payment, management, and use of the communication activity assessment fee for radio stations belonging to telecommunications works.

Article 1. Scope of Regulation and Applicability

1. This Circular stipulates the level of collection, collection regime, payment, management, and use of the communication activity assessment fee for radio stations belonging to telecommunications works.

2. This Circular applies to:

a) Organizations and enterprises that are assessed by competent authorities on the conditions for operating communication activities for radio stations belonging to telecommunications works.

b) Authorities and organizations with the competence to assess the conditions for operating communication activities for radio stations belonging to telecommunications works.

c) Other organizations and individuals related to the collection and payment of the communication activity assessment fee for radio stations belonging to telecommunications works.

Article 2. Persons Paying Fees

Organizations and enterprises that are assessed by competent authorities on the conditions for operating communication activities for radio stations belonging to telecommunications works are the payers according to the provisions of this Circular.

Article 3. Fee Collection Organizations

The inspection organization assigned by the Ministry of Information and Communications to conduct the assessment of conditions for operating communication activities for radio stations belonging to telecommunications works is the fee collector according to the provisions of this Circular.

Article 4. Fee Rates

The level of the communication activity assessment fee for radio stations belonging to telecommunications works: VND 1,100,000 per assessment.

Article 5. Declaration and Payment of Fees

1. By the fifth day of each month, fee collection organizations must deposit the collected fee amount of the previous month into the account for pending budget payments opened at the State Treasury.

2. The fee collector shall declare and pay the fee monthly and settle accounts annually in accordance with the laws on tax administration.

Article 6. Management and Use of Fees

The fee collector may retain 90% of the total amount of fees collected for management and use in accordance with Article 5 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. The remaining amount of fees (10%) shall be paid into the State budget according to the chapters, sections, and sub-sections of the current State budget classification.

Article 7. Implementation Organization

1. This Circular takes effect from November 6, 2020 and replaces Circular No. 184/2016/TT-BTC dated November 8, 2016 of the Minister of Finance stipulating the level of collection, collection regime, payment, management, and use of the communication activity assessment fee for radio stations belonging to telecommunications works and the import license fee for wireless telecommunication equipment.

2. Matters related to declaration, collection, payment, management, use, and public disclosure of the fee not specified in this Circular shall be implemented in accordance with 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; the Law on Tax Administration, and other detailed regulations and guidance documents for the Law on Tax Administration, and Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and charges under the State budget.

3. In cases where related documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the newly amended, supplemented, or replaced documents.

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