VietnameseCircular No. 71-TC/TCT dated October 10, 1997 of the Ministry of Finance guiding the implementation of the regime on collection, remittance and management of the post and telecommunication permit granting fees
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Circular No. 71-TC/TCT dated October 10, 1997 of the Ministry of Finance guiding the implementation of the regime on collection, remittance and management of the post and telecommunication permit granting fees
| Issuing body: | Ministry of Finance | Effective date: |
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| Official number: | 71-TC/TCT | Signer: | Vu Mong Giao |
| Type: | Circular | Expiry date: |
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| Issuing date: | 10/10/1997 | Effect status: |
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| Fields: | Tax - Fee - Charge |
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THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness ------------ |
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No: 71/TC-TCT
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Hanoi, October 10, 1997
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CIRCULAR
GUIDING THE IMPLEMENTATION OF THE REGIME ON COLLECTION, REMITTANCE AND MANAGEMENT OF THE POST AND TELECOMMUNICATION PERMIT GRANTING FEES
Pursuant to Decree No.12-CP of March 11, 1996 of the Government defining the functions, tasks, powers and organizational structure of the General Department of Post and Telecommunications;
Pursuant to Decision No.158/CT of May 18, 1991 of the Chairman of the Council of Ministers (now the Prime Minister) on the collection of fees for granting permits and the protection of radio frequencies;
Pursuant to Decision No.276/CT of July 28, 1992 of the Chairman of the Council of Ministers (now the Prime Minister) on the unified management of charges and fees;
After consulting the General Department of Post and Telecommunications, the Ministry of Finance provides the following guidance on the regime of collecting, remitting and managing the post and telecommunications permit granting fees.
I. SCOPE OF REGULATION AND LEVELS OF FEE
1. Fee payers:
All organizations and individuals (both Vietnamese and foreign) shall pay fees in accordance with the provisions of this Circular when they are technically expertized and granted the following post and telecommunications permits by the State management agency:
- Permits for the provision of post and telecommunications services; for the manufacture of radio transmitters and electronic switchboards; and the post and telecommunications services agency for foreign organizations.
- Permits for the establishment of post and telecommunications networks (including public and specialized networks); and for the use of radio transmitters and frequencies.
- Permits for the import and export of postage stamps.
- Quality and technical expertise of home-made and imported post and telecommunications products.
2. Expertise fees and post and telecommunications permit-granting fees shall not be collected from:
- Networks in direct service of security and defense.
- Stations serving emergency situations such as floods, storms and other natural calamities.
- Stations serving humanitarian activities of charity organizations.
- Networks belonging to the special system in direct service of the activities of the Party Central Committee, the National Assembly and the Government.
- Stations of diplomatic representative offices and international organizations in Vietnam which are eligible for diplomatic immunity.
3. Levels of fee:
The levels of expertise fee and fee for the granting of post and telecommunications permits shall comply with the appendix attached to this Circular.
II. ORGANIZING THE COLLECTION, REMITTANCE AND MANAGEMENT OF FEES:
1. An organization and/or individual wishing to be expertised and granted a post and telecommunications permit shall have to pay fees according to the levels defined in this Circular at the time of submitting the dossier of application for permit. When paying the fees, it shall have to request the fee collector(s) to issue a money collection receipt (the receipts used for the collection of charges and fees, issued by the Ministry of Finance).
2. Fee collecting agency:
The post and telecommunications State management agency defined in Decree No.12-CP of March 11, 1996 of the Government (hereafter referred to as the collecting agency for short) shall, in the process of performing its functions and tasks, organize the collection of expertise fees and fees for the granting of post and telecommunications permits. The fee collecting agency shall have the responsibility:
- To register the collection of fees with the Taxation Department of the province or city where its head office is located within 10 days before the fee collection begins or ends.
- To organize the collection of the post and telecommunications permit-granting fees in accordance with the provisions of this Circular; to make public at the fee-collecting place the levels of fee, the fee collection procedures, cases eligible for fee exemption and procedures related thereto; to issue to the fee payer, when collecting the fee, the money collection receipt (the receipts used for the collection of charges and fees), which is issued by the Ministry of Finance (the General Department of Taxation) (such receipts shall be distributed at the Taxation Department of the locality where the fee collecting agency�s head office is located).
- To make a declaration on the fee collected monthly and submit such declaration to the tax agency within the first 10 days of the following month; to declare the full amount of the collected fee according to the declaration form and take responsibility for the accuracy of the declaration.
- To remit in full and in time the payable amount to the State budget as notified by the tax agency.
- To abide by the regulations on book keeping, documents and accounting reports on the collection, remittance and use of fees in accordance with the current accounting and statistical regulations of the State.
To make the final account statement on the collection, remittance and use of fees and on the documents related to the fee collection to the tax agency. To submit, within 45 days after the closing day of the year, the final account statement to the tax agency and financial agency of the same level and fully remit the remaining fee amount to the State budget within 10 days after the submission of the final account statement; if the fee amount is remitted in excess, the exceeding amount shall be deducted from the amount to be remitted subsequently.
3. Procedures for the remittance of fees to the State budget:
Monthly, after receiving the declaration from the fee collecting agency, the tax agency shall conduct examination and request the fee collecting agency to temporarily remit 75% (seventy five per cent) of the total fee amount collected in the month to the State budget. The tax agency�s notice must state clearly the fee amount to be remitted, the remittance time-limit and the corresponding chapter, category and clause, item 046 provided for in the State budget�s contents. The monthly fee amount defined in the tax notice must be remitted to the State budget not later than the 25th day of the subsequent month.
Basing itself on the tax agency�s notice, the fee collecting agency shall remit the collected fee amount to the State budget at the State treasury in the locality where its head office is located.
4. The fee collecting agency shall be entitled to temporarily retain 25% of the total monthly collected fee amount to be spent on organizing the collection of expertise fees and fees for the granting of post and telecommunications permits, concretely on:
- Printing (or buying) application forms, declaration forms, relevant dossiers and business permits.
- Paying remunerations to full-time fee-collecting officials who have to work off hours (if any), in accordance with the State�s regulation.
- Other expenses related to the collection of fees.
If the fee collecting agency has not enough full-time officials and employees and has to recruit more employees for fee collection, it shall be entitled to pay wages (salaries) and allowances related thereto, such as social insurance, medical insurance... to the hired workers in accordance with State regulations.
The payment of off-hours allowances to full-time officials and employees and wages to hired workers as prescribed above must be based on the labor hiring contract, the off-hours worksheet of the full-time personnel or the workday sheet of the hired workers, the declaration of payment of wages, allowances and other spendings, which is signed for certification by the workers together with proper and valid documents as prescribed by the State.
The total sum of money to be temporarily retained (25%) as stipulated in this point must be used for the right purposes by the fee collecting agency. At year-end, it shall, together with the financial and the tax agencies directly managing it, make a final account statement as prescribed; the remaining fee amount must be fully remitted to the State budget in accordance with the procedures provided for in Point 2 of this Section.
III. ORGANIZATION OF IMPLEMENTATION
1. The tax agency of the locality where the fee collecting agency�s head office is located shall have to issue receipts for the fee collection at the request of the fee collecting agency; inspect and urge the fee collecting agency in the latter�s observance of the regulations on the collection, remittance and use of fees in strict compliance with the guidances provided for in this Circular; manage and use money receipts; and abide by the regulations on accounting books and documents set by the Ministry of Finance.
2. This Circular takes effect 15 days after its signing. The earlier provisions which are contrary to this Circular are now annulled.
In the course of implementation, any arising problem should be promptly reported to the Ministry of Finance for consideration and settlement.
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FOR THE MINISTER OF FINANCE
VICE MINISTER Vu Mong Giao |
TABLE OF LEVELS OF FEE
FOR STATE MANAGEMENT OVER POST AND TELECOMMUNICATIONS ACTIVITIES
(Issued together with Circular No.71-TC/TCT of October 10, 1997)
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No.
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List of Items
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Levels of fee (VND)
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Permit duration
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Mode of collection
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1
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2
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3
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4
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5
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1
a
b
c
2
3
4
5
6
7
8
9
10
11
12
13
14
15
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Permits for the establishment of specialized wireless telecommunications networks
Intra-provincial network
* Number of work stations in the network up to 10
* Number of work stations in the network from 11 to 20
* Number of work stations in the network from 21 to 50
* Number of work stations in the network from 51 to 100
* Number of work stations in the network over 100
Inter-provincial network under the management of 01 regional post office:
* Number of work stations in the network up to 10
* Number of work stations in the network from 11 to 20
* Number of work stations in the network from 21 to 50
* Number of work stations in the network from 51 to 100
* Number of work stations in the network over 100
Network operating in the area under the management of 02 provincial/municipal post offices:
* Number of work stations in the network up to 10
* Number of work stations in the network from 11 to 20
* Number of work stations in the network from 21 to 50
* Number of work stations in the network from 51 to 100
* Number of work stations in the network over 100
Permits for the establishment of public wireless telecommunications networks (except for the establishment of fixed wireless telephone network, mobile wireless telephone network and pager network as prescribed in Item 04)
* Within intra-provincial/municipal area
* Within an area under the management of a provincial/municipal post office
* Within an area under the management of two provincial/municipal post offices or more
Permits for the establishment of specialized wire telecommunications networks (including those defined in Item 01 and other specialized networks for the provision of Internet services):
* Within an intra- provincial/municipal area
* Within an area under the management of a provincial/municipal post office
* Within an inter-regional area
* International network
Permits for the establishment of public telecommunications networks (besides the contents provided for in Items 1 and 2):
* Within an intra- provincial/municipal area:
- Fixed telephone network
- Fixed wireless telephone network
- Mobile wireless telephone network
- Pager network
- Data transmission network
- Multi-service network
- Internet service network
* Within an area under the management of a provincial/municipal post office:
- Fixed telephone network
- Fixed wireless telephone network
- Mobile wireless telephone network
- Pager network
- Data transmission networ k
- Multi-service network
- Internet service network
* Within an inter-regional area:
- Fixed telephone network
- Fixed wireless telephone network
- Mobile wireless telephone network
- Pager network
- Data transmission network
- Multi-service network
- Internet service network
* International network
Permits for the manufacture of radio transmitters and electronic switchboards: (issued for the first time)
For the manufacture of radio transmitters:
* Specialized telecommunications equipment and transmitters:
- P<15 W
- 15W
- 150W
- P>500W
* Transmitters for the control of airplanes and ships
* Radio transmitters (non-professional)
* Ground satellite station (VSAT)
* Telephone extension
For the manufacture of electronic switchboards:
* With maximum capacity of 128 numbers
* With capacity of from 128 to 1,024 numbers
* With maximum capacity of over 1,024 numbers
* Switchboard for mobile information
* Pager switchboard
* Switchboard for fixed wireless system subscribers
Expertise of post and telecommunications products
Expertise of imported and exported post and telecommunications equipment
Abrupt expertise of the quality of home-made post and telecommunications products (including cables of different types) "shall be conducted only when the post and telecommunications products fail to meet the prescribed quality or the type prescribed in the permit"
Permits for the import and export of postage stamps
Technical-quality expertise of telecommunications networks before their hook-ups with the national network:
* Specialized networks:
- Provincial
- National
* Public networks:
- Provincial
- National
Permits for post and telecommunications equipment trading agency
Permits for agency to provide post and telecommunications services for foreign organizations
Business permits for the provision of post and telecommunications services
Permits for the addition of post and telecommunications business functions addition
Extension of permits for the establishment of specialized telecommunications networks (expanding or prolonging the operation duration) and extending, prolonging operation duration for other permits
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1,500,000
2,500,000
5,000,000
7,500,000
10,000,000
2,500,000
5,000,000
7,500,000
10,000,000
12,500,000
5,000,000
7,500,000
10,000,000
12,500,000
15,000,000
5,000,000
10,000,000
25,000,000
1,500,000
2,500,000
4,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
5,000,000
15,000,000
5,000,000
20,000,000
20,000,000
20,000,000
20,000,000
10,000,000
20,000,000
10,000,000
25,000,000
25,000,000
25,000,000
25,000,000
25,000,000
50,000,000
15,000,000
25,000,000
2,500,000
5,000,000
7,500,000
10,000,000
10,000,000
2,500,000
25,000,000
5,000,000
10,000,000
25,000,000
40,000,000
75,000,000
25,000,000
50,000,000
1,000,000
0.1% of the value of the lot of goods
50% of the first-time expertise level
0.1% of the value of the lot of goods
5,000,000
15,000,000
10,000,000
25,000,000
1,000,000
10,000,000
10,000,000
500,000/ each
50% of the first-time collected value
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5 years
3 years
3 years
3 years
3 years
Depending on each net-work
3 years
3 years
3 years
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Lump-sum collection at the time of permit granting
Lump-sum collection at the time of permit granting
Lump-sum collection at the time of permit granting
Lump-sum collection at the time of permit granting
Lump-sum collection at the time of permit granting
Lump-sum collection at the time of expertise
Lump-sum collection at the time of expertise with the minimum level of 300,000 VND and the maximum level of up to 20,000,000 VND
The minimum level is 300,000 VND and the maximum level is 1,000,000 VND
Lump-sum collection at the time of permit granting
Lump-sum collection at the time of permit granting
Lump-sum collection at the time of permit granting
Lump-sum collection at the time of permit granting
Lump-sum at the time collection of permit granting
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FOR THE MINISTER OF FINANCE
VICE MINISTER Vu Mong Giao |
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