Thông tư 03/2018/TT-BTC sửa đổi, bổ sung Thông tư 273/2016/TT-BTC

THE MINISTRY OF FINANCE

Circular No. 03/2018/TT-BTC dated  January 12, 2018 of the Ministry of Finance on amending a number of Articles of the Circular No. 273/2016/TT-BTC   273/2016/TT-BTC on fees for telecommunications operations and charges for issuance of license for telecommunications services and license for telecommunications operations and collection, waiver, transfer, management and use thereof

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the Law on State Budget dated June 25, 2015;

Pursuant to the Law on Telecommunications dated November 23, 2009;

Pursuant to the Government’s Decree No. 25/2011/ND-CP dated April 06, 2011; the Government’s Decree No. 81/2016/ND-CP dated July 01, 2016 elaborating and providing guidelines for some articles of the Law on Telecommunications;

Pursuant to the Government’s Decree No.120/2016/ND-CP dated August 23, 2016 elaborating and providing guidelines for some articles of the Law on Fees and Charges;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 on functions, tasks, entitlements and organizational structure of the Ministry of Finance;

At the request of the Director of the Tax Policy Department,

The Minister of Finance hereby promulgates a Circular on amendments to some articles of the Circular on No. 273/2016/TT-BTC dated November 14, 2016 of the Ministry of Finance on fees for telecommunication operations and charges for issuance of license for telecommunications services and license for telecommunications operations and collection, waiver, transfer, management and use thereof.

Article 1. To amend a number of the Articles of the Circular No. 273/2016/TT-BTC dated November 24, 2016

1. The new schedule of fees and charges for license for issuance of license for telecommunications operations enclosed with the Circular No. 273/2016/TT-BTC is provided in the Appendix attached with this Circular.

2. To amend Clauses 1 and 2, Article 5 of the Circular No. 273/2016/TT-BTC as follows:

 “1. Fees for telecommunications services

a) The turnover from telecommunications services which acts as a basis for charging fees is prescribed in Article 29 of the Government’s Decree No. 25/2011/ND-CP, Circular No. 21/2013/TT-BTTTT and Circular No. 01/2016/TT-BTTTT. In case the enterprise does not record turnover from telecommunications services according to the abovementioned regulations, the turnover from telecommunications services shall be turnover from the provision of telecommunications services in the financial statement (including turnover from selling cards);

b) Based on the quarterly reports on turnover from telecommunications services as prescribed in Point a Clause 1 of this Article, the enterprise shall make quarterly fee payment according to the following formula:

Fee payable = Quarterly turnover from telecommunications services x 0.5%.

The time of payment shall be the same as the time of submitting quarterly reports on turnover from telecommunications services.

c) Based on the annual reports on turnover from telecommunications services, the enterprise shall make annual fee payment according to the following formula:

Annual fee payable = Annual turnover from telecommunications services x 0.5%.

c.1) In case the annual fee payable is higher than the total fee of 04 quarters, the enterprise shall pay the difference to the collecting agencies. The time of payment shall be the same as the time of submitting annual report. In case the annual fee payable is smaller than the total fee of 04 quarters, the enterprise shall pay have the difference offset against the fee payable in the next quarter.

c.2) In case the annual fee payable, which is calculated according to the turnover from telecommunications services (turnover x 0.5%), is smaller than the minimum fee provided in the schedule of fees, the enterprise shall pay the difference to the collecting agencies.

c.3) In case the enterprise is issued with the license for provision of telecommunications services (including issuance of new license and adjustment to license) after January 01 and the license expires or is revoked before January 01 of the succeeding year (the duration is shorter than a full year):

Minimum fee in this case = Annual minimum fee (provided in the Schedule of fees) multiplied by (x) charged duration (months) and divided by (:) 12.

Where: The charged duration begins from the month succeeding the month in which the license is issued (including issuance of new license and adjustment to license) and ends at the end of the month in which the license expires or is revoked (including revocation of license after adjustment). In case the license is issued and expires or is revoked in two different years, the charged duration in the first year begins from the month succeeding the month in which the license is issued and ends at the end of that year. The charged duration in the last year begins from January and ends at the end of the month in which the license expires or is revoked.

Example 1: Enterprise A is issued with a license for provision of telecommunications services on March 15, 2018 and has such license revoked on October 15, 2018, the charged duration is 7 months, from April to October inclusive.

Example 2: Enterprise B is issued with a license for provision of telecommunications services on March 15, 2018, in 2018, the charged duration is 9 months, from April to December inclusive. In the succeeding year, the charged duration begins from January.

Example 3: Enterprise C was issued with a license for provision of telecommunications services before 2018 and has such license revoked on June 15, 2018, in 2018, the charged duration is 6 months, from January to June inclusive.

2. Fees for establishment of public telecommunications network shall be paid annually in the first quarter.

a) In case the enterprise is issued with the license for establishment of public telecommunications network after January 01 and the license expires before January 01 of the succeeding year (the duration is shorter than a full year):

Fee payable = Annual fee multiplied by (x) charged duration (months) and divided by (:) 12.

In case the enterprise is issued with the license for establishment of public telecommunications network after January 01, the first payment shall be made by the end of the month succeeding the month in which the license is issued.

b) In case the license is adjusted and fees for establishment of public telecommunications network are different from those for the issued license:

Fee payable = Fee for the old license (Annual fee multiplied by (x) charged duration (months) and divided by (:) 12) + Fee for the new license (Annual fee multiplied by (x) charged duration (months) and divided by (:) 12.).

The increase (or decrease) in fees shall be offset against the fees paid in the succeeding year.

Example 4: Enterprise D has been issued with the license for establishment of terrestrial stationary public telecommunications network without using radio frequencies and number of subscribers within 01 province, the fee payable is VND 100 million per year.

On September 15, 2018, enterprise D is issued with the adjusted license by Ministry of Information and Communications, in which the public telecommunications network is now established in 30 provinces. Fees for the adjusted licenses are VND 600 million per year.

Enterprise D’s fee payable in 2018 is VND 225 million dong, where fee for the old license is VND 75 million (= VND 100 million x 9/12). Fee for the new license is VND 150 million (= VND 600 million x 3/12).

The charged duration (months) in this Clause shall be determined as prescribed in c.3, Clause 1 of Article”.

Article 2. Implementation organization

1. This Circular takes effect on March 01, 2018.

2. Before the effective date of this Circular, the enterprise that is issued with the license for provision of telecommunications services and does not generate turnover and receives the decision on revocation of license shall not pay fees for telecommunications operations.

3. Fees for repair and maintenance of submarine telecommunications cable lines specified in Point 4 (b), Clause 2, Section II of the Schedule of fees and charges for issuance of license for telecommunications operations shall be applied from January 01, 2017.

4. Any difficulties arising in the course of implementation should be promptly reported to the Ministry of Finance./.

For the Minister

The Deputy Minister

Vu Thi Mai

APPENDIX:

SCHEDULE OF FEES AND CHARGES FOR ISSUANCE OF LICENSE FOR TELECOMMUNICATIONS OPERATIONS
(Attached with the Circular No. 03/2018/TT-BTC dated January 12, 2018 of the Minister of Finance)

I. CHARGES FOR ISSUANCE OF LICENSE FOR TELECOMMUNICATIONS OPERATIONS

II. FEES FOR TELECOMMUNICATIONS OPERATIONS

1. Fees for provision of telecommunications services

Annually, the organization or enterprise issued with the license for provision of telecommunications services shall pay the fee according to the rate in 0.5% calculated according to the turnover from telecommunications services, but the fee shall not be smaller than the minimum amount provided in the following Schedule:

2. Fees for establishment of exclusive-use public telecommunications network, fees for testing of telecommunications services and networks, and fees for installation of submarine telecommunications cablesshall be applied as follows: