Circular 32/2020/TT-BTC amending Circular 268/2016/TT-BTC

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Circular No. 32/2020/TT-BTC dated May 04, 2020 of the Ministry of Finance on amending and supplementing a number of Articles of the Circular No. 268/2016/TT-BTC dated November 14, 2016 on providing the rates, collection, remittance, management and use of allocation fees and charges for the code and telecommunications digital usage
Issuing body: Ministry of FinanceEffective date:
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Official number:32/2020/TT-BTCSigner:Vu Thi Mai
Type:CircularExpiry date:Updating
Issuing date:04/05/2020Effect status:
Known

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Fields:Tax - Fee - Charge , Information - Communications

SUMMARY

From July 01, charge for the use of terrestrial mobile network subscription (M2M) is VND 800/number

On May 04, 2020, the Ministry of Finance issues the Circular No. 32/2020/TT-BTC on amending and supplementing a number of Articles of the Circular No. 268/2016/TT-BTC dated November 14, 2016 on providing the rates, collection, remittance, management and use of allocation fees and charges for the code and telecommunications digital usage.

To be specific: Charge and fee collector may retain 35% (as in the previous provision, it was 45%) of the collected charges for the code and telecommunications digital usage to pay the costs serving the organization and collection according to the Government’s Decree No. 120/2016ND-CP dated August 23, 2016 on detailing and guiding the implementation of a number of Articles of the Law on Charges and Fees. The remaining amount (65%) shall be transferred to the state budget according to chapters, sections and subsections of the applicable State Budget Index.

In addition, the Ministry of Finance also adds regulations on the charge for the use of terrestrial mobile network subscription (M2M) of VND 800/number. Other charge such as fixed terrestrial telephone network subscription, terrestrial mobile network subscription, fixed satellite network subscription and IP Phone subscription retain the same rates as in previous provisions.

This Circular takes effect on July 01, 2020.

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Effect status: Known

THE MINISTRY OF FINANCE

-------------

No. 32/2020/TT-BTC

 

THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

-----------------

Hanoi, May 04, 2020

 

CIRCULAR

On amending and supplementing a number of Articles of the Circular No. 268/2016/TT-BTC dated November 14, 2016 on providing the rates, collection, remittance, management and use of allocation fees and charges for the code and telecommunications digital usage

----------------------

 

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

Pursuant to the Law on Telecommunications dated November 23, 2009;

Pursuant to the Government’s Decree’s No. 120/2016/ND-CP dated August 23, 2016 on detailing and guiding the implementation of a number of Articles of the Law on Charges and Fees;

Pursuant to the Government’s Decree No. 25/2011/ND-CP dated April 06, 2011 on detailing and guiding the implementation of a number of Articles of the Law on Telecommunications;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 on defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Tax Policy Department;

The Minister of Finance hereby promulgates a Circular on amending and supplementing a number of Articles of the Circular No. 268/2016/TT-BTC dated November 14, 2016 on providing the rates, collection, remittance, management and use of allocation fees and charges for the code and telecommunications digital usage.

Article 1. To amend and supplement a number of Articles of the Circular No. 268/2016/TT-BTC dated November 14, 2016

1. To amend and supplement Clause 2, Article 7 as follows:

“2. Charge and fee collector may retain 35% of the collected charges for the code and telecommunications digital usage to pay the costs serving the organization and collection according to the Government’s Decree No. 120/2016ND-CP dated August 23, 2016 on detailing and guiding the implementation of a number of Articles of the Law on Charges and Fees and the Prime Minister’s Decision No. 39/2017/QD-TTg dated September 15, 2017 on the financial mechanism application of the Vietnam Telecommunications Authority. The remaining amount (65%) shall be transferred to the state budget according to chapters, sections and subsections of the applicable State Budget Index”.

2. To amend and supplement Clause 2, Article 8 as follows:

“2. Other matters related to the declaration, collection, remittance, management, use and publicity of allocation fees and charges for the code and telecommunications digital usage which are not mentioned in this Circular shall comply with the Law on Charge and Fees; the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, on detailing and guiding the implementation of a number of Articles of the Law on Charges and Fees; the Minister of Finance’s Circular No. 156/2013/TT-BTC dated November 06, 2013, on guiding the implementation of a number of Articles of the Law on Tax Administration, the Law on amending and supplementing a number of Articles of the Law on Tax Administration, and the Government’s Decree No. 83/2013/ND-CP dated July 22, 2013; the Minister of Finance’s Circular No. 303/2016/TT-BTC dated November 15, 2016, on guiding the printing, issuance, management and use of different types of receipts of charges and fees belonging to the state budget.”

3. To amend and supplement Point 1, Part B of the Table on allocation fees and charges for the code and telecommunications digital usage issued together with the Circular No. 268/2016/TT-BTC dated November 14, 2016 as follows:

No.

Subject

Fee/Charge rate

(year)

1

Subscriber number (based on available numbers)

 

1.1

Fixed terrestrial telephone network subscription

VND 300/number/a province or centrally-run city

1.2

Terrestrial mobile network subscription (H2H)

 

a

8 million numbers or fewer

VND 1,000/number

b

From more than 8 million numbers to 32 million numbers

VND 2,000/number

c

From more than 32 million numbers to 64 million numbers

 

VND 3,000/number

d

More than 64 million numbers

VND 4,000/number

1.3

Fixed satellite network subscription

VND 1,000/number

1.4

IP Phone subscription

VND 1,000/number

1.5

Terrestrial mobile network subscription (M2M)

VND 800/number

Article 2. Organization of implementation

1. This Circular takes effect on July 01, 2020.

2. During the implementation of this Circular, if the legislative documents referred to in this Circular are amended or replaced, the new ones shall prevail.

3. Any difficulties arising in the course of implementation should be promptly reported to the Ministry of Finance for consideration and guidance./.


 

 

FOR  THE MINISTER

THE DEPUTY MINISTER

 

 

 

 

 

Vu Thi Mai


 

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