On December 31, 2021, the Ministry of Finance issued Circular 127/2021/TT-BTC amending and supplementing regulations on collection rates, modes of collection, payment, management and use of fees for the right to provide television services. pay and license fee for registration of foreign program channels on pay television.
Accordingly, the fee for the right to provide pay TV services from January 1, 2022 to December 31, 2022 is:
0.3% of the revenue from charging the right to provide pay TV services over VND 50 billion (excluding value added tax) arising from contracts with pay TV subscribers in a calendar year .
Previously, from January 1, 2022 onward, the revenue from charging the right to provide pay TV services was the total revenue arising from contracts with pay TV subscribers in the billing period ( VAT is not included).
Thus, according to the new regulations, from January 1, 2022 to December 31, 2022, enterprises with revenue from providing pay TV services of VND 50 billion or less (excluding VAT). increase) will be entitled to free pay TV services.
Circular 127/2021/TT-BTC takes effect from January 1, 2022.
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