ADJUST REGULATIONS ON COLLECTION AND USE OF CHARGES FOR TELECOMMUNICATIONS OPERATION RIGHT
On June 09, 2022, the Ministry of Finance issues the Circular No. 32/2022/TT-BTC amending and supplementing a number of articles of the Ministry Finance’s Circular No. 273/2016/TT-BTC dated November 14, 2016, on defining the collection rates, exemption, regime of collection, remittance, management and use of charges for telecommunications operation rights and fees for grant of telecommunications service business licenses and licenses for telecommunications operations.
Accordingly, charge and fee collectors shall declare the collected charge and fee amounts on a monthly basis and make final accounts on an annual basis as specified in the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP detailing a number of articles of the Law on Tax Administration. Charge and fee collectors shall remit 100% of the collected charge and fee amounts to the State Budget according to chapters, subsections of the State Budget Index. As in the previous regulations, charge and fee collectors shall declare the collected charge and fee amounts on a monthly basis and make final accounts on an annual basis under the instructions provided in the Circular No. 156/2013/TT-BTC and Decree No. 83/2013/ND-CP.
In addition, units assigned to collect charges by the Ministry of Information and Communications shall remit 100% of the collected charge amounts to the State Budget. Funding for service provision and charge collection shall be included in State budget estimates of the collectors based on state budget expenditure norms under regulations of law.
In case the collectors are subject to allocation of fixed operating funds from charge revenues under Clause 1 Article 4 of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, on detailing and guiding a number of articles of the Law on Fees and Charges, they shall retain 4% of the total collected charge amount to spend on providing service, and collecting charge, the remaining 96% shall be remitted into the State budget.
This Circular takes effect from August 01, 2022.
