Guideline on Declaration and Payment of Fees and Charges for Issuing Telecommunications Service Business Licenses

00:11, 11/07/2024

This is a notable content regulated in Circular 273/2016/TT-BTC which stipulates the rates, exemptions, fee collection policies, submission, management, and use of telecommunication operations fees and licensing fees for telecommunications service business and professional telecommunications licenses.

The declaration, payment of fees, and charges for the issuance of telecommunications service licenses and telecommunications operation licenses are guided by Circular 273/2016/TT-BTC as follows:

- No later than the 5th of every month, the fee-collecting organization must transfer the collected fees of the previous month into the provisional fee account at the State Treasury.- The fee-collecting organization shall declare the collected fees and charges monthly and make an annual settlement according to the instructions in Clause 3, Article 19, and Clause 2, Article 26 of Circular 156/2013/TT-BTC guiding the implementation of some articles of the Law on Tax Administration; the Law amending and supplementing a number of articles of the Law on Tax Administration and Decree 83/2013/ND-CP.- The fee-collecting organization shall pay 100% of the collected charges and fees into the state budget according to the chapter, category, and sub-category of the State Budget Index.

For details, see Circular 273/2016/TT-BTC effective from January 01, 2017.

- Thanh Lam -

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