Circular No. 94/2020/TT-BTC amends the fee rate for the right to provide pay television services from 2021, while adjusting the revenue subject to fees. The document applies to organizations operating pay television services.
Đối tượng áp dụng
[Organizations operating pay television services]
Các điểm cốt lõi
- Enterprises providing pay television services must pay a fee for the right to provide services at a rate of 0.3% of the total revenue from such activities (Article 4).
- From January 1, 2021, the revenue subject to fees only includes amounts exceeding VND 50 billion, excluding VAT arising from contracts with pay television subscribers in the calendar year.
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- Enterprises providing pay television services will incur additional costs due to the new fee rate, but this also helps increase revenue for the state budget.
- Consumers may not be directly affected by service charges if enterprises balance the cost allocation themselves.
❓ Câu hỏi thường gặp
What amount of fee must an enterprise pay when providing pay television services?
The fee for the right to provide pay television services is 0.3% of the total revenue from such activities.
From which date does the new fee rate apply?
The new fee rate applies from January 1, 2021.
What does the revenue subject to fees include?
The revenue subject to fees only includes amounts exceeding VND 50 billion, excluding VAT arising from contracts with pay television subscribers in the calendar year.
When does this document come into effect?
This Circular takes effect from January 1, 2021.
Toàn văn
CIRCULAR
Amending and supplementing some articles of Circular No. 307/2016/TT-BTC dated November 15, 2016 of the Minister of Finance on the level of collection, collection regime, payment, management, and use of fees for the right to provide pay television services and registration fees for issuing certificates for foreign program channel provision on pay television
Pursuant to the Law on Fees and Charges dated November 25, 2015;
Pursuant to the Law on Press dated April 5, 2016;
Pursuant to Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of some provisions of the Law on Fees and Charges;
Pursuant to Decree No. 06/2016/NĐ-CP dated January 18, 2016 of the Government on management, provision, and use of broadcasting and television services;
Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government on functions, tasks, powers, and organizational structure of the Ministry of Finance;
On the proposal of the Director of the Department of Tax Policy;
The Minister of Finance issues this Circular amending and supplementing some articles of Circular No. 307/2016/TT-BTC dated November 15, 2016 on the level of collection, collection regime, payment, management, and use of fees for the right to provide pay television services and registration fees for issuing certificates for foreign program channel provision on pay television.
Article 1. Amending and supplementing some articles of Circular No. 307/2016/TT-BTC dated November 15, 2016
1. Clause 1 of Article 4 is amended and supplemented as follows:
"1. The level of collection for the fee for the right to provide pay television services is 0.3% of the revenue subject to fee from the provision of pay television services.
a) From January 1, 2021, the revenue subject to fee from the provision of pay television services is the total revenue exceeding 50 billion VND (excluding value-added tax) arising from contracts with pay television subscribers during the calendar year."
1. This Circular takes effect from January 1, 2021.
2. In cases where related documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.
3. During the process of implementation, if there are difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for consideration and guidance./.
a) As of January 1, 2021, the revenue subject to fees from the provision of pay television services is the portion of total revenue exceeding 50 billion VND (excluding value-added tax) arising from contracts with pay television subscribers in the calendar year, in accordance with certain provisions of the Law on Tax Administration and Circular No. 303/2016/TT-BTC dated November 15, 2016, issued by the Minister of Finance, guiding the printing, issuance, management, and use of various types of receipts for fees and charges under the state budget.
Article 2. Implementation
1. This Circular takes effect as of January 1, 2021.
2. In cases where related documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.
3. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report them to the Ministry of Finance for consideration and guidance./.
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