Circular 52/2025/TT-BTC charge for telecommunications operation rights

CIRCULAR

Prescribing the collection rates, exemption, regime of collection, remittance, management, and use of the charge for telecommunications operation rights, the fee for grant of licenses for telecommunications service business and licenses for telecommunications operations

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

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

Pursuant to the Law on Telecommunications dated November 24, 2023;

Pursuant to the Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government on detailing and guiding the implementation of a number of articles of the Law on Charges and Fees; the Government’s Decree No. 82/2023/ND-CP dated November 28, 2023, amending and supplementing a number of articles of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, detailing and guiding the implementation of a number of articles of the Law on Fees and Charges;

Pursuant to the Government’s Decree No. 163/2024/ND-CP dated December 24, 2024, detailing a number of articles and providing measures for the implementation of the Law on Telecommunications;

Pursuant to the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 detailing a number of articles of the Law on Tax Administration; the Government's Decree No. 91/2022/ND-CP dated October 30, 2022, amending and supplementing a number of articles of the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration;

The Government’s Decree No. 11/2020/ND-CP dated January 20, 2020, on administrative procedures in the State Treasury sector; the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 on invoices and documents; the Government’s Decree No. 70/2025/ND-CP dated March 20, 2025, amending and supplementing a number of articles of the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents;

Pursuant to the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director General of the Tax Policies, Fees and Charges Supervisory Authority;

The Minister of Finance hereby issues the Circular prescribing the collection rates, exemption, regime of collection, remittance, management, and use of the charge for telecommunications operation rights, the fee for grant of licenses for telecommunications service business and licenses for telecommunications operations.

Article 1. Scope of regulation and subjects of application

1. This Circular prescribes 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 (hereinafter collectively referred to as the fees for the grant of telecommunications licenses). 

2. This Circular applies to: payers of fees and charges; organizations collecting fees and charges; other agencies, organizations, and individuals involved in the collection, remittance, management, and use of charges for telecommunications operation rights, and the fees for the grant of telecommunications licenses. 

Article 2. Payers and organizations collecting fees and charges

1. Payers of fees and charges:

a) Organizations and enterprises that are granted telecommunications licenses in accordance with the law on telecommunications shall be payers of the fees for the grant of telecommunications licenses as prescribed in this Circular.

b) Organizations and enterprises that are granted telecommunications licenses in accordance with the law on telecommunications shall be payers of the charges for telecommunications operation rights as prescribed in this Circular. Enterprises licensed to provide telecommunications services with network infrastructure shall pay the charge for providing telecommunications services and the charge for establishing a telecommunications network.

2. Organizations collecting fees and charges: Competent state agencies that grant telecommunications licenses in accordance with the law on telecommunications shall be the organizations that collect fees and charges as prescribed in this Circular.

Article 3. Subjects eligible for fee and charge exemption

1. Private telecommunications networks serving national defense, security, and cipher purposes.

2. Private telecommunications networks serving the command and operation of search and rescue, disaster prevention and control, dike protection, and rescue of works related to dike safety, fires, humanitarian activities, and other catastrophes.

3. Private telecommunications networks for organizations entitled to privileges and immunities applicable to diplomatic missions, consular posts, and representative offices of international organizations in Vietnam.

4. Telecommunications networks of the Voice of Vietnam and Vietnam Television for the purpose of performing the functions of information dissemination and propagation of the Party's guidelines and the State's policies and laws, operating on a non-profit basis.

Article 4. Charge and fee rates

The rates of the charge for telecommunications operation rights and the fees for grant of telecommunications licenses are prescribed in the Table of rates of the charges for telecommunications operation rights and the fees for grant of telecommunications licenses, issued herewith this Circular.

Article 5. Declaration, remittance of charges and fees of payers

1. Charge for providing telecommunications services

a) On a quarterly basis, based on the revenue from telecommunications services of the preceding year, the charge payer shall determine the charge payable for the quarter, which is equal to the annual charge rate divided by 4. The deadline for charge payment is the last day of the first month of the quarter following the quarter for which the fee is paid.

b) The revenue from telecommunications services of the preceding year used as a basis for charge calculation shall comply with the law on telecommunications.

In cases where the charge payer did not operate for the full 12 months in the preceding year, the preceding year's revenue shall be determined by dividing the total revenue of the preceding year by the number of months of operation (rounded to a whole month) and multiplying by 12.

In cases where the fiscal year of the charge payer does not coincide with the calendar year, the preceding year's revenue shall be based on the actual fiscal year implemented.

c) In cases where an enterprise is granted a license for telecommunications service business for the first time, the quarterly charge payable for the year of licensing shall be equal to the charge rate based on the minimum revenue as specified in the Table of rates of fees and charges issued herewith this Circular, divided by 4 (VND 50 million/4). The charge shall be calculated from the quarter in which the license is granted.

d) In cases where a license for telecommunications service business expires or is revoked, the enterprise must pay the charge for providing telecommunications services up to the end of the quarter in which the expiration or revocation date falls. The charge must be paid before the date the license is revoked or expires.

dd) In cases where an enterprise has its license for telecommunications service business extended or re-issued, the service provision charge shall be calculated from the quarter immediately following the quarter in which the extended or re-issued license takes effect.

2. Charge for establishing a public telecommunications network

a) The charge for establishing a public telecommunications network shall be calculated from the month the license takes effect until the month immediately preceding the month the license expires or is revoked.

b) Annually, the enterprise shall determine the charge payable for the year according to the rate specified in the Table of rates of fees and charges issued herewith this Circular. The deadline for payment is the last day of the first quarter of the year for which the fee is paid.

c) In cases where an enterprise is granted a license for the first time, the charge payable shall be the annual charge rate divided by 12 and multiplied by the number of months for which the charge is calculated. The charge must be paid no later than 10 days from the date of license issuance and before receiving the license.

d) In cases where an enterprise applies for the re-issuance, amendment, or supplementation of a license, and the charge payable under the re-issued, amended, or supplemented license differs from the charge payable under the previously issued license, the annual charge payable shall be determined as follows:

Where:

- The charge payable under the previously issued license is equal to the annual charge rate (specified in the Table of charges) divided by 12 and multiplied by the number of months for which the fee is calculated (up to the month before the re-issued, amended, or supplemented license takes effect).

- The charge payable under the re-issued, amended, or supplemented license (calculated from the month the license takes effect) is equal to the annual charge rate (specified in the Table of charges) divided by 12 and multiplied by the number of months for which the fee is calculated (rounded to a whole month).

In cases where the annual charge payable increases, the charge payer must pay the additional amount no later than 10 days from the date of grant of the amended or supplemented license and before receiving the license.

In cases where the annual charge payable decreases, the difference shall be offset against the charge payable for the following year.

dd) In cases where an enterprise has its license extended or re-issued, the network establishment charge for the extended or re-issued license shall be calculated from the month immediately following the month in which the extended or re-issued license takes effect.

e) For the charge for establishing a public telecommunications network for the year 2025, from the effective date of this Circular, enterprises shall re-determine the charge payable in accordance with the Table of rates of fees and charges issued herewith this Circular, based on the principles stipulated at Point d of this Clause.

3. Fee for the grant of telecommunications licenses, charge for telecommunications operation rights for establishing a private telecommunications network, testing telecommunications networks and services, and installing submarine telecommunications cables: The fee/charge payer shall pay the fee/charge upon being granted the license.

4. The fee/charge payer shall pay fees and charges to the organization collecting fees and charges in the manner prescribed in the Minister of Finance’s Circular No. 74/2022/TT-BTC dated December 22, 2022, which regulates the forms and deadlines for the collection, remittance, and declaration of fees and charges under the regulatory authority of the Ministry of Finance.

Article 6. Declaration and remittance of organizations collecting fees and charges

No later than the 5^th day of each month, the organization collecting charges must remit the charge amount collected in the preceding month to an account for charge pending remittance to the state budget opened at the State Treasury. The organization collecting fees and charges shall declare, remit the collected fees and charges to the state budget, and settle the charges in accordance with Circular No. 74/2022/TT-BTC.

Article 7. Management and use of charge

1. The organization collecting charge may retain 5% of the total collected charge amount to cover the expenses for service provision and charge collection activities as prescribed in Clause 4, Article 1 of the Government’s Decree No. 82/2023/ND-CP dated November 28, 2023, amending and supplementing a number of articles of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, detailing and guiding the implementation of a number of articles of the Law on Fees and Charges; and shall remit 95% of the collected charge amount to the state budget according to the corresponding chapter and sub-item of the current State Budget Index.

2. In cases where the organization collecting charge is a state agency whose operating expenses are not covered by charge collection on a lump-sum basis as prescribed in Clause 3, Article 1 of Decree No. 82/2023/ND-CP, it must remit the entire collected charge amount to the state budget. The expenses for service provision and charge collection activities shall be covered by the state budget within the budget estimate of the collecting organization, in accordance with the state budget expenditure regulations and limits as prescribed by law.

Article 8. Implementation

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

2. For licenses for telecommunications service business that were granted under the Law on Telecommunications No. 41/2009/QH12, the licensed enterprises shall pay the charge for telecommunications operation rights as prescribed in this Circular, specifically as follows:

a) For licenses to provide telecommunications services, the enterprise shall pay the charge for telecommunications operation rights, which is the charge for providing telecommunications services, according to the Table of charge rates issued herewith this Circular.

b) For licenses to establish a public telecommunications network, the licensed enterprise shall pay the charge for telecommunications operation rights, which is the network establishment charge, according to the Table of charge rates issued herewith this Circular.

Particularly for licenses to establish a public telecommunications network that do not use radio frequency bands, with or without the use of radio frequency channels, and with or without the use of telecommunications subscriber numbers under the Law on Telecommunications No. 41/2009/QH12, the licensed enterprise shall pay the charge for telecommunications operation rights, which is the charge for establishing a fixed terrestrial public telecommunications network not using radio frequency bands, according to the Table of charge rates issued herewith this Circular.

3. The following Circulars are hereby annulled:

a) The Minister of Finance’s Circular No. 273/2016/TT-BTC dated November 14, 2016, 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.

b) The Minister of Finance's Circular No. 03/2018/TT-BTC dated January 12, 2018, amending a number of articles of the Circular No. 273/2016/TT-BTC  dated November 14, 2016 of the Minister of Finance on fees for telecommunications operations and charges for issuance of license for telecommunications services and license for telecommunications operations and collection, waiver, transfer, management and use thereof.

c) The Minister of Finance's Circular No. 32/2022/TT-BTC dated June 9, 2022, 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.

4. Other matters related to the collection, remittance, management, use, collection records, and public disclosure of the fee and charge regime not mentioned in this Circular shall be implemented in accordance with the provisions of: The Law on Fees and Charges; the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, detailing and guiding the implementation of a number of articles of the Law on Charges and Fees; Decree No. 82/2023/ND-CP; the Law on Tax Administration; the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 detailing a number of articles of the Law on Tax Administration; the Government's Decree No. 91/2022/ND-CP dated October 30, 2022, amending and supplementing a number of articles of the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration; the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020, on administrative procedures in the State Treasury sector; the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 on invoices and documents; the Government’s Decree No. 70/2025/ND-CP dated March 20, 2025, amending and supplementing a number of articles of the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents; the Minister of Finance’s Circular No. 32/2025/TT-BTC dated May 31, 2025, guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019, Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents, and Decree No. 70/2025/ND-CP dated March 20, 2025, amending and supplementing a number of Decree No. 123/2020/ND-CP.

5. In cases where the documents referred to in this Circular are amended, supplemented, or replaced, the provisions of the amended, supplemented, or replacement documents shall apply.

6. Any problems arising during the course of implementation should be promptly reported by organizations and individuals to the Ministry of Finance for consideration and guidance./.