Circular 56/2026/TT-BTC amend Circular 52/2025/TT-BTC on charges for telecommunications operation rights and licensing fees

CIRCULAR

Amending and supplementing a number of articles of the Circular No. 52/2025/TT-BTC dated June 24, 2025 of the Minister of Finance, 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

Pursuant to the Law No. 97/2015/QH13 on Charges and Fees;

Pursuant to the Law No. 89/2025/QH15 on the State Budget;

Pursuant to the Law No. 108/2025/QH15 on Tax Administration;

Pursuant to the Law No. 24/2023/QH15 on Telecommunications;

Pursuant to the Government’s Decree No. 362/2025/ND-CP detailing a number of articles of, and measures for the implementation of, the Law on Charges and Fees;

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

Pursuant to the Government’s Decree No. 347/2025/ND-CP defining administrative procedures in the field of State Treasury;

Pursuant to the Government’s Decree No. 29/2025/ND-CP, defining the functions, tasks, powers and organizational structure of the Ministry of Finance, which was amended and supplemented by the Decree No. 166/2025/ND-CP;

At the proposal of the Director of Department for Management and Supervision of Tax, Fees and Charges Policies;

The Minister of Finance hereby promulgates the Circular amending and supplementing a number of articles of the Circular No. 52/2025/TT-BTC dated June 24, 2025 of the Minister of Finance, 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. Amending and supplementing Clause 4 Article 5

"4. Charge and fee payers shall pay the charges and fees to the state budget in accordance with the forms defined in Clause 1 Article 3 of the Government’s Decree No. 362/2025/ND-CP detailing a number of articles of, and measures for the implementation of, the Law on Charges and Fees.”

Article 2. Amending and supplementing Article 6

“Article 6. Declaration and remittance of charges and fees and finalization of charges by charge and fee collectors

The charge and fee collectors shall remit 100% of the collected charge and fee amount to the state budget in accordance with the applicable chapter and sub-item of the State Budget Index, including any arising interest (if any) on relevant account balances during the charge and fee collection process. Funding for charge and fee collection for activities of service provision and collection of charges and fees shall be allocated in the charge and fee collectors’ estimates by the state budget in accordance with state budget expenditure regimes and norms as prescribed by law regulations. The charge and fee collectors shall collect, remit the collected charge and fee amount and make finalization of such collected charge amount in accordance with Clause 3 Article 3 of the Decree No. 362/2025/ND-CP.”

Article 3. Repealing Article 7

Article 4. Amending and supplementing Point 1 Section I of the Table of rates for the charge for telecommunications operation rights and the fee for the grant of telecommunications licenses issued together with the Circular No. 52/2025/TT-BTC

"1. Charge for providing telecommunications services

Annually, an enterprise that generates revenue from any type of telecommunications service shall be responsible for paying the charge for providing telecommunications services based on the scale of revenue from that service type in the preceding year, according to the specific rates as follows:

Revenue from telecommunications services is classified into 04 types corresponding to 04 types of public telecommunications networks, including:

- Revenue from telecommunications services on fixed terrestrial telecommunications networks;

- Revenue from telecommunications services on fixed-satellite telecommunications networks;

- Revenue from telecommunications services on mobile terrestrial telecommunications networks;

- Revenue from telecommunications services on mobile-satellite telecommunications networks.

Article 5. Implementation provisions

1. This Circular takes effect on July 01, 2026.

2. In case legal normative documents mentioned herein are amended, supplemented or replaced, these amending, supplementing or replacing documents shall apply.

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