Circular 32/2022/TT-BTC amending Circular 273/2016/TT-BTC defining the collection rates, exemption, collection of charges for telecommunications operation rights and fees for grant of telecommunications service business licenses

CIRCULAR

Amending and supplementing a number of articles of the Minister of Finance’s Circular No. 273/2016/TT-BTC dated November 14, 2016, on defining the collection rates, exemption, regime of collection, remittance, management and use of charges for telecommunications operation rights and fees for grant of telecommunications service business licenses and licenses for telecommunications operations

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

Pursuant to Law on Telecommunications dated November 23, 2009;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to 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 Fees and Charges;

Pursuant to the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, on detailing a number of articles of the Law on Tax Administration;

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 promulgates the Circular on amending and supplementing a number of artilcles of the Circular No. 273/2016/TT-BTC dated November 14, 2016, on defining the collection rates, exemption, regime of collection, remittance, management and use of charges for telecommunications operation rights and fees for grant of telecommunications service business licenses and licenses for telecommunications operations.

Article 1. Amending and supplementing a number of artilcles of the Circular No. 273/2016/TT-BTC dated November 14, 2016

1. To amend and supplement Clause 2 Article 6 as follows:

 “2. Charge and fee collectors shall declare the collected charge and fee amounts monthly and make final accounts on an annual basis as specified in the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, on detailing a number of articles of the Law on Tax Administration. Charge and fee collectors shall remit 100% of the collected charge and fee amounts (at the rate specified in this Circular) to the State Budget according to chapters, subsections of the State Budget Index.”

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

“1. Units assigned to collect charges by the Ministry of Information and Communications shall remit 100% of the collected charge amounts to the State Budget. Funding for service provision and charge collection shall be included in State budget estimates of the collectors based on state budget expenditure norms under regulations of law.

In case the collectors are  subject to allocation of fixed operating funds from charge revenues under  Clause 1 Article 4 of the Government’s Decree No.120/2016/ND-CP dated August 23, 2016, on detailing and guiding a number of articles of the Law on Fees and Charges, they shall retain 4% of the total collected charge amount to spend on providing service, and collecting charge, the remaining 96% shall be remitted into the State budget.”

3. To amend and supplement Clause 3 Article 8 as follows:

“3. Other matters related to the registration, declaration, collection, remittance, management and use and publication of the regimes on charge and fee collection which are not mentioned in this Circular must comply with the Law on Charges and Fees; the Decree No. 120/2016/ND-CP; the Law on Tax Administration; the Decree No. 126/2020/ND-CP; the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020, on administrative procedures for state treasury operations; the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents; the Minister of the Finance’s Circular No. 78/2021/TT-BTC dated September 17, 2021, on guiding the implementation of a number of articles of the June 13, 2019 Law on Tax Administration and the Government’s Decree No. 123/2020/ND-CP of October 19, 2020, on invoices and documents.”

Article 2. Implementation organization

1. This Circular takes effect from August 1, 2022.

2. In the course of implementation, if relevant documents cited in this Circular, are amended, supplemented or replaced, new documents shall prevail.

3. In the course of implementation, if any problems arise, agencies and units are requested to report them to the Ministry of Finance for consideration, guiding./.

For the Minister

The Deputy Minister

Vu Thi Mai