Circular 20/2023/TT-BTC fees for use registration of IP addresses

CIRCULAR

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

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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 23, 2009;

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

Pursuant to the Government's Decree No. 72/2013/ND-CP dated July 15, 2013, on the management, provision and use of Internet services and online information; the Government's Decree No. 27/2018/ND-CP dated March 01, 2018 amending and supplementing a number of articles of the Government’s Decree No. 72/2013/ND-CP dated July 15, 2013, on the management, provision and use of Internet services and online information;

Pursuant to the Government’s Decree No. 120/2016/ND-CP of August 23, 2016 on 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. 87/2017/ND-CP dated July 26, 2017, 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 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.

Article 1. Scope of regulation and subjects of application

1. Scope of regulation

This Circular defines the rates, collection, remittance, management and use of charges for use maintenance of the domain name and IP addresses (including charges for use maintenance of the national domain name “.vn” and charges for use maintenance of IP addresses), fees for use registration of the national domain name “.vn” and fees for use registration of IP addresses.

2. Subjects of application

a) Domestic and foreign organizations and individuals registering and using the national domain name of Vietnam “.vn”; domestic organizations registering and using IP addresses of Vietnam;

b) State agencies competent to make grant use registration of the national domain name “.vn” and IP addresses of Vietnam;

c) Other organizations and individuals engaged in the collection and remittance of charges for use maintenance of the domain name and IP addresses, fees for use registration of the national domain name “.vn” and fees for use registration of IP addresses.

Article 2. Charge and fee payers

Charge and fee payers are domestic and foreign organizations and individuals granted for registration and use of the national domain name “.vn”; and domestic organizations granted for registration and use of IP addresses of Vietnam as specified in Law on Telecommunications, the Government’s Decree No. 72/2013/ND-CP dated July 15, 2013, on the management, provision and use of Internet services and online information; the Government’s Decree No. 27/2018/ND-CP dated March 01, 2018, amending and supplementing a number of articles of the Government’s Decree No. 72/2013/ND-CP dated July 15, 2013, on the management, provision and use of Internet services and online information.

Article 3. Charge- and fee-collecting organization

The Vietnam Internet Network Information Center (under the Ministry of Information and Communications) performing the task of granting registration and use of the national domain name “.vn” and IP addresses of Vietnam shall be the charge- and fee-collecting organization as specified 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” are specified in Section I of Tariff of charges and fees issued together with this Circular.

a) Fees for use registration of the national domain name “.vn” shall be paid once upon registration. Charges for use maintenance of the national domain name “.vn” shall be paid by year (12 months): 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 name “.vn”, a transferee must pay:

- Fee for use registration of the national domain name “.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 name of 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 year for which the payment for fees applicable to the transferred domain name have been paid.

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.

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 – former 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.

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. 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 charge- and 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- and fee-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 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, maintenance of technical system and charge collection under Article 5 of 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; in which, other expenses related to the service provision and charge collection shall include also expenses for:

a) Payment of annual dues to regional and international organizations in charge of domain names, Internet addresses and code numbers of which Vietnam is a member.

b) Payment of costs of attendance in meetings, seminars and training courses held by international Internet organizations.

c) Scientific research and technological renewal to serve the management, operation, advertisement and development of the grant of registration and maintenance of the national domain name and Internet addresses in Vietnam.

Article 7. Organization of implementation

1. This Circular takes effect on June 01, 2023.

2. This Circular replaces the Minister of Finance’s Circular No. 208/2016/TT-BTC dated November 10, 2016, prescribing the rates of charges and fees for the national domain name “.vn” and Internet Protocol (IP) addresses of Vietnam and charge and fee collection, remittance, management and use.

3. From the effective date of this Circular until the end of December 31, 2025, Vietnamese citizens aged from full 18 to 23 registering the use of the domain name “id.vn”; enterprises (obtaining an enterprise registration certificate within 01 year (12 months) until the time of registration for the domain name), business households (obtaining a business household registration certificate) registering the domain name “biz.vn” shall pay the charges from the third year and towards. The charges shall be calculated from the first day of 3^rd year from the date the domain name was granted. Such provision only applies to the first newly registered domain name.

4. Other contents relating to the collection, remittance, management, use, 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; Decree No. 120/2016/ND-CP; 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; Decree No. 91/2022/ND-CP dated October 30, 2022 on amending and supplementing a number of articles of Decree No. 126/2020/ND-CP; 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.

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

6. Charge and fee payers and related agencies shall be responsible for implementing this Circular. Any problem arising in the course of implementation should be promptly reported to the Ministry of Finance for consideration and guidance./.

TARIFF OF CHARGES AND FEES

(Promulgated together with the Minister of Finance's Circular No. 20/2023/TT-BTC dated April 13, 2023)

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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 OF VIETNAM