This content is elaborately specified in Circular 03/2018/TT-BTC amending and supplementing certain provisions of Circular 273/2016/TT-BTC dated November 14, 2016, which stipulates the rates of collection, exemption, policies on collection, submission, management, and utilization of telecommunication operation rights fees and fees for the issuance of telecommunication service business licenses and telecommunication practice licenses.
Clause 2, Article 1 of Circular 03/2018/TT-BTC amends and supplements Clause 2, Article 5 of Circular 273/2016/TT-BTC providing guidelines on the declaration and payment of fees and charges by entities setting up public telecommunications networks. Telecommunication enterprises shall pay annually, with the fee payment deadline set within the first quarter. Specifically, it is regulated in the following two cases:
Illustrative image (source: internet)
Firstly, in the case where an enterprise is granted a license to establish a public telecommunication network after January 01 of each year or the license expires before January 01 of the following year (operating for less than a full year):
The fee to be paid = Annual fee rate x Number of fee months/12.
In the case where an enterprise is granted a license to establish a public telecommunication network after January 01: The first-time fee payment shall be no later than the last day of the month following the month of license issuance.
Secondly, in the case of amending or supplementing the license where the fee rate for setting up a public telecommunication network differs from the fee rate applicable to the previously issued license:
The fee to be paid = Fee calculated based on the old license (Annual fee rate x Number of fee months/12) + Fee calculated based on the new license (Annual fee rate x Number of fee months/12).
Any increase (or decrease) in fee will be offset against the fee of the subsequent year.
Example: Enterprise D was granted a license to establish a fixed terrestrial public telecommunication network not using radio frequencies, with telecommunications subscribers within the scope of a province or centrally-run city: The payable fee is 100 million VND/year.
On September 15, 2018, Enterprise D was issued an amended and supplemented license by the Ministry of Information and Communications; expanding the scope of the public telecom network from within the scope of one province or centrally-run city to within the scope of 30 provinces, centrally-run cities. The fee applicable to the amended, supplemented license is 600 million VND/year.
The fee that Enterprise D must pay for 2018 is 225 million VND, comprising: Fee calculated based on the old license is 75 million VND (= 100 million VND x 9/12); Fee calculated based on the new license is 150 million VND (= 600 million VND x 3/12).
The number of fee months is calculated from the month after the month of license issuance (including both new issuance or amending, supplementing the license) to the end of the month the license expires or is revoked (including revoking the license upon amendment or supplementation). In cases where the license is issued and expires or is revoked not in the same year, the number of fee months in the issuance year is calculated from the month after the month of license issuance to the end of December of that year; the number of fee months in the year of license expiration or revocation is calculated from January to the end of the month the license expires or is revoked.
For more details, please see Circular 03/2018/TT-BTC, effective from March 1, 2018.
Thu Ba
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