Circular 03/2018/TT-BTC issued by the Ministry of Finance amending and supplementing a number of articles of Circular 273/2016/TT-BTC on fees and charges in telecommunications activities.
Circular 03 details further cases of fees for the establishment of public telecommunications networks, with specific content as follows:
- In cases where the enterprise is licensed after January 01 or the license expires before January 01 of the following year (operation not full 01 year):
- Fees to be paid = Annual fee x (Number of fee-paying months/12).
- In cases of modification, supplementation of the license where there is a difference in the public telecommunications network establishment fee between the old and new licenses, the fees shall be paid as follows:- Fees to be paid = Fees to be paid as per the old license + Fees to be paid as per the new license;- Where: Fees to be paid according to each license = Annual fee x (Number of fee-paying months/12).
Circular 03/2018/TT-BTC is effective from March 01, 2018.
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