Circular 10/2025/TT-BTC the charges for maintenance of use of Internet resources

CIRCULAR

Prescribing the rates, collection, remittance, management and use of  the charges for maintenance of use of Internet resources and fees for allocation or grant of Internet resources

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

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

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

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

Pursuant to the Government’s Decree No. 147/2024/ND-CP dated November 09, 2024, on the management, provision and use of Internet services and cyberinformation;

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

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 on 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;

Pursuant to the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020 providing for administrative procedures in the field of state treasury;

Pursuant to 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 of Tax, Fee and Charge Policy Supervisory Authority;

The Minister of Finance promulgates the Circular prescribing the rates, collection, remittance, management and use of  the charges for maintenance of use of Internet resources and fees for allocation or grant of Internet resources.

Article 1. Scope of regulation and subjects of application

1. Scope of regulation

This Circular defines the rates, collection, remittance, management and use of the charges for maintenance of use of Internet resources (including charges for use maintenance of the national domain name “.vn, charges for use maintenance of IP addresses and autonomous system number maintenance charges), fees for allocation or grant of Internet resources (including fees for use registration of the national domain name “.vn”, fees for use registration of IP addresses and autonomous system number registration fee).

2. Subjects of application

a) Domestic and foreign organizations and individuals granted, registering and using the national domain name “.vn”; domestic organizations allocated, granted, registering and using IP addresses and autonomous system numbers of Vietnam.

b) Competent state agencies in allocation, grant, registration and use of Vietnam's Internet resources.

c) Other organizations and individuals related to the collection, remittance, management and use of the charges for maintenance of use of Internet resources and fees for allocation or grant of Internet resources.

Article 2. Charge and fee payers

Charge and fee payers are domestic and foreign organizations and individuals granted, registering and using the national domain name “.vn”, and domestic organizations allocated, granted, registering and using IP addresses and autonomous system numbers of Vietnam in accordance with law regulations.

Article 3. Charge- and fee-collecting organization

The competent agency performing the task of allocation, grant, registration and use of Vietnam's Internet resources in accordance with law regulations is the charge- and fee-collecting organization defined in this Circular.

Article 4. Charge and fee rates

1. Fees for use registration of the national domain name “.vn” and charges for use maintenance of the national domain name “.vn” shall comply with Section I of Tariff of charges and fees issued together with this Circular.

2. Fees for use registration of IP addresses and charges for use maintenance of IP addresses shall comply with Section II of the Tariff of charges and fees issued together with this Circular.

3. Autonomous system number registration fee and autonomous system number maintenance charges shall comply with Section III of the Tariff of charges and fee issued together with this Circular, applied to each autonomous system number from the 3^rd autonomous system number onwards of each maintaining or registering organization.

Article 5. Charge and fee declaration and remittance

1. Charge and fee payers shall pay charge and fee rates specified in Article 4 of this Circular to the charge- and fee-collecting organization by the forms defined in the Minister of Finance’s Circular No. 74/2022/TT-BTC dated December 22, 2022, providing for forms and time limits for the collection, payment and declaration of charges and fees falling under the Ministry of Finance’s competence.

2. Regarding fees for use registration of the national domain name “.vn” and charges for use maintenance of the national domain name “.vn”

a) Fees for use registration of the national domain “.vn” shall be paid once upon registration. Charges for use maintenance of the national domain name “.vn” shall be paid by year (12 months): The payment shall be made for the first time upon registration, and for next years when the payment for maintenance of the domain name is due.

b) In case of transfer of the right to use the national domain “.vn”, a transferee must pay:

Fee for use registration of the national domain “.vn” upon re-registration of the domain name as specified.

Charge for use maintenance of the national domain name “.vn” of the years following the year for which the payment for charge applicable to the transferred domain name have been paid.

c) In case of changing the registrant of using the national domain name “.vn”, the new registrant shall pay charges for use maintenance of the national domain name “.vn” of the years following the years for which the payments for charges applicable to the transferred domain name have been made.

d) From the effective date of this Circular until the end of December 31, 2025:

Vietnamese citizens aged full 18 to 23 who register to use the domain name “id.vn” must pay the charges for the 3^rd year onwards.

Enterprises (possessing an enterprise registration certificate within 01 year (12 months) up to the time of domain name registration), business households (possessing a business household registration certificate) registering the domain name "biz.vn" must pay the charges for the 3^rd year onwards.

The charges shall be calculated from the first day of the 3^rd year from the date the domain name was granted. Such provisions only apply to the first newly registered domain name.

3. Regarding fees for use registration of IP addresses and charges for use maintenance of IP addresses

a) Fees for use registration of IP addresses shall be only paid once upon registration. Charges for use maintenance of IP addresses shall be paid by year (12 months): for the first time upon registration, and the date of charge payment for subsequent years is fixed for each organization (address member) according to the time the organization is granted or allocated the IP address for the first time.

b) For organizations registering to use both IPv4 and IPv6 addresses at the same time: In cases of the same of usage, the fee for use registration of IP addresses and charge for use maintenance of IP addresses shall be paid for one type of IP address; if not, the fee for use registration of IP addresses and charge for use maintenance of IP addresses shall be paid for the type of IP address applicable to the highest collected rate.

c) In case an organization is granted or allocated additionally IP addresses, leading to the increase in its usage (not in case of changing the subject specified at Point dd of this Clause), the organization must pay:

Fees for registration of IP addresses for next times as specified in Section II of the Tariff of charges and fees issued together with this Circular. The fees must be paid before the organizations are granted or allocated an IP address.

Charges for use maintenance of additional IP address for the remaining months of the year for which the charge was paid. Charge amount payable = (Newly specified maintenance charge- maintenance charge) x (Remaining months of the year for which the charge was paid/12 months). The charges must be paid before the organizations are granted or allocated an IP address. For the next years, the newly specified charges shall apply.

d) In cases of changing the name of the registrant of using IP addresses without increase in the usage, the new registrant must not pay the additional charges and fees for IP addresses for which the charges and fees have been paid. For the next years, the charges for IP addresses shall be paid in accordance with provisions.

dd) In cases of changing the name of the registrant of using IP addresses with an increase in the usage, the new registrant must pay the difference in charge between the two usages for the remaining time of the year for which the charges have been paid. The additional charges must be paid before the organizations are granted or allocated an IP address. For the next years, the newly specified charges shall apply.

4. Regarding autonomous system number registration fee and autonomous system number maintenance charges

a) Autonomous system number registration fee shall be paid once upon registration and applied to each autonomous system number from the 3^rd autonomous system number onwards. Autonomous system number maintenance charge shall be paid by year (12 months) and applied to each autonomous system number from the 3^rd autonomous system number onwards: for the first time upon registration, and the date of charge payment for subsequent years is fixed for each organization, according to the time the organization is allocated or granted the autonomous system number.

b) For organizations that have been allocated and granted autonomous system numbers before the effective date of this Circular, they shall pay the maintenance charge according to the rate of the following year for each autonomous system number from the third autonomous system number onwards in accordance with this Circular. The date of calculating the maintenance charge is the effective date of the Circular.

5. By the Monday every week at the latest, charge-collecting organization shall deposit the charge amounts collected in the previous week into an account of charges to be paid to the state budget, opened at the State Treasury.

The charge- and fee-collecting organization shall declare, collect, remit collected charge and fee amounts and make finalization of collected charge amount in accordance with Circular No. 74/2022/TT-BTC.

Article 6. Charge and fee management and use

1. The fee-collecting organization shall remit 100% of the collected fee amounts into the state budget (central budget) according to the current State Budget Index.

2. The charge-collecting organization may retain 85% of the collected charge amounts and remit 15% of the collected charge amounts into the state budget (central budget) according to according to chapters, sub-sections of the current State Budget Index.

3. Collected charge amounts retained for the charge-collecting organization as specified in Clause 2 of this Article shall be managed and used to cover expenses for grant of registration, management and maintenance of development of operations concerning the national domain name “.vn” and IP addresses of Vietnam, autonomous system numbers, maintenance of technical system and charge collection under 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 of August 23, 2016, detailing and guiding the implementation of a number of articles of the Law on Charges and Fees.

Article 7. Implementation provisions

1. This Circular takes effect on May 03, 2025.

2. This Circular replaces the Minister of Finance’s Circular No. 20/2023/TT-BTC dated April 13, 2023 prescribing the rates, collection, remittance, management and use of charges for use maintenance of the domain name and Internet Protocol (IP) addresses, fees for use registration of the national domain name “.vn” and fees for use registration of IP addresses.

3. Other contents relating to the collection, remittance, collection documents and disclosure of collection regime of charges and fees that are not specified in this Circular shall comply with the following documents: Law on Charges 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 Government’s Decree No.  82/2023/ND-CP dated November 28, 2023, on amending and supplementing a number of articles of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding the implementation of a number of articles of the Law on Charges and Fees; 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 on 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 providing for administrative procedures in the field of state treasury; the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents; and the Minister of Finance’s Circular No. 78/2021/TT-BTC dated September 17, 2021, guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019 and the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents.

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

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

Appendix

TARIFF OF CHARGES AND FEES

(Issued together with the Minister of Finance's Circular No. 10/2025/TT-BTC dated March 19, 2025)

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I. FEES FOR USE REGISTRATION OF THE NATIONAL DOMAIN NAME “.VN” AND CHARGES FOR USE MAINTENANCE OF THE NATIONAL DOMAIN NAME “.VN”

II. FEES FOR USE REGISTRATION OF IP ADDRESSES AND CHARGES FOR USE MAINTENANCE OF IP ADDRESSES

III. AUTONOMOUS SYSTEM NUMBER REGISTRATION FEE AND AUTONOMOUS SYSTEM NUMBER MAINTENANCE CHARGE