Amendments to regulations on declaration of telecommunications charges and licensing fees in Vietnam

Amendments to regulations on declaration of telecommunications charges and licensing fees in Vietnam
Ngọc Nhi

Circular 32/2022/TT-BTC of 09/6/2022 amending the Circular 273/2016/TT-BTC regulations on the level of collection, exemption, collection, payment, management and use of telecommunications operating rights fees and fees for granting telecommunications service business licenses and telecommunications operation licenses in Vietnam.

According to this Circular, the regulations on declaration of fees and license fees for telecommunications activities in Vietnam are amended as follows:

Organizing the collection of fees and charges, and the declaration of fees and charges collected monthly and finalized annually in Vietnam in accordance with the Law on Tax Management and Decree 126/2020/ND-CP guiding the Law on Tax Management.

(Currently, comply with the instructions in Clause 3, Article 19 and Clause 2, Article 26 of Circular 156/2013/TT-BTC (which has expired from 01/01/2022)).

The fee and fee collection organization shall pay 100% of the fee and fee collected in Vietnam according to the rates specified in this Circular into the state budget according to the chapters and subsections of the State budget table of contents.

Circular 32/2022/TT-BTC takes effect from August 1, 2022.



  • Address: 19 Nguyen Gia Thieu, Vo Thi Sau Ward, District 3, Ho Chi Minh City
    Phone: (028) 7302 2286
    E-mail: info@lawnet.vn
Parent company: THU VIEN PHAP LUAT Ltd.
Editorial Director: Mr. Bui Tuong Vu - Tel. 028 3935 2079
P.702A , Centre Point, 106 Nguyen Van Troi, Ward 8, Phu Nhuan District, HCM City;