Thông tư 32/2020/TT-BTC sửa đổi Thông tư 268/2016/TT-BTC phí sử dụng mã, số viễn thông

CIRCULAR

On amending and supplementing a number of Articles of the Circular No. 268/2016/TT-BTC dated November 14, 2016 on providing the rates, collection, remittance, management and use of allocation fees and charges for the code and telecommunications digital usage

----------------------

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

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

Pursuant to the Government’s Decree’s No. 120/2016/ND-CP dated August 23, 2016 on detailing and guiding the implementation of a number of Articles of the Law on Charges and Fees;

Pursuant to the Government’s Decree No. 25/2011/ND-CP dated April 06, 2011 on detailing and guiding the implementation of a number of Articles of the Law on Telecommunications;

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

At the proposal of the Director of the Tax Policy Department;

The Minister of Finance hereby promulgates a Circular on amending and supplementing a number of Articles of the Circular No. 268/2016/TT-BTC dated November 14, 2016 on providing the rates, collection, remittance, management and use of allocation fees and charges for the code and telecommunications digital usage.

Article 1. To amend and supplement a number of Articles of the Circular No. 268/2016/TT-BTC dated November 14, 2016

1. To amend and supplement Clause 2, Article 7 as follows:

“2. Charge and fee collector may retain 35% of the collected charges for the code and telecommunications digital usage to pay the costs serving the organization and collection according to the Government’s Decree No. 120/2016ND-CP dated August 23, 2016 on detailing and guiding the implementation of a number of Articles of the Law on Charges and Fees and the Prime Minister’s Decision No. 39/2017/QD-TTg dated September 15, 2017 on the financial mechanism application of the Vietnam Telecommunications Authority. The remaining amount (65%) shall be transferred to the state budget according to chapters, sections and subsections of the applicable State Budget Index”.

2. To amend and supplement Clause 2, Article 8 as follows:

“2. Other matters related to the declaration, collection, remittance, management, use and publicity of allocation fees and charges for the code and telecommunications digital usage which are not mentioned in this Circular shall comply with the Law on Charge and Fees; the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, on detailing and guiding the implementation of a number of Articles of the Law on Charges and Fees; the Minister of Finance’s Circular No. 156/2013/TT-BTC dated November 06, 2013, on guiding the implementation of a number of Articles of the Law on Tax Administration, the Law on amending and supplementing a number of Articles of the Law on Tax Administration, and the Government’s Decree No. 83/2013/ND-CP dated July 22, 2013; the Minister of Finance’s Circular No. 303/2016/TT-BTC dated November 15, 2016, on guiding the printing, issuance, management and use of different types of receipts of charges and fees belonging to the state budget.”

3. To amend and supplement Point 1, Part B of the Table on allocation fees and charges for the code and telecommunications digital usage issued together with the Circular No. 268/2016/TT-BTC dated November 14, 2016 as follows:

Article 2. Organization of implementation

1. This Circular takes effect on July 01, 2020.

2. During the implementation of this Circular, if the legislative documents referred to in this Circular are amended or replaced, the new ones shall prevail.

3. Any difficulties arising in the course of implementation should be promptly reported to the Ministry of Finance for consideration and guidance./.