Thông tư 32/2022/TT-BTC sửa đổi Thông tư 273/2016/TT-BTC quy định về mức thu, miễn, chế độ thu, nộp, quản lý và sử dụng phí quyền hoạt động viễn thông và lệ phí cấp giấy phép kinh doanh dịch vụ viễn thông và giấy phép nghiệp vụ viễn thông do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

AMENDMENTS TO CIRCULAR NO. 273/2016/TT-BTC DATED NOVEMBER 14, 2016 OF THE MINISTER OF FINANCE OF VIETNAM ON FEES AND CHARGES FOR ISSUANCE OF LICENSE FOR TELECOMMUNICATIONS SERVICES AND LICENSE FOR TELECOMMUNICATIONS OPERATIONS AND COLLECTION, EXEMPTION, SUBMISSION, MANAGEMENT, AND USE THEREOF

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

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

Pursuant to the Law on Tax Administration of Vietnam dated June 13, 2019;

Pursuant to Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government of Vietnam on guidelines for implementation of a number of articles of the Law on Fees and Charges of Vietnam;

Pursuant to Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government of Vietnam on elaboration of the Law on Tax Administration of Vietnam;

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

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The Minister of Finance of Vietnam promulgates the Circular on Amendments to Circular No. 273/2016/TT-BTC dated November 14, 2016 on fees and charges for issuance of license for telecommunications services and license for telecommunications operations and collection, exemption, submission, management, and use thereof.

Article 1. Amendments to Circular No. 273/2016/TT-BTC dated November 14, 2016

1. Amendments to Clause 2 Article 6:

 “2. The fee collecting agency shall prepare monthly and annual declarations of collected fees and charges as prescribed in the Law on Tad Administration of Vietnam and Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government of Vietnam elaborating the Law on Tax Administration of Vietnam. The collecting agency shall submit 100% of the collected fee according to the rate prescribed in this Circular to the State Budget based on the Chapter and Sub-section of the State Budget Appendix”.

2. Amendments to Clause 1 Article 7:

 “1. The agencies assigned by the Ministry of Information and Communications of Vietnam to collect fees shall submit 100% of the collected fees to the State Budget. The source of service provision and fee collection activities shall be part of the collection agency’s cost estimate according to the regulations and norms of state budget expenditures as prescribed by law.

An agency whose operation is covered by the collected fees as prescribed in Clause 1 Article 4 of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government of Vietnam elaborating and guiding a number of Articles of the Law on Fees and Charges of Vietnam may retain 4% of the collected fee for spending on service provision and fee collection activities and submit the remaining 96% to the State Budget”.

3. Amendments to Clause 3 Article 8:

“3. Other contents related to the registration, declaration, collection, payment, management, use, publication of fees and charges which are not prescribed in this Circular shall comply with the regulations of the Law on Fees and Charges of Vietnam, Decree No. 120/2016/ND-CP, Law on Tax Administration of Vietnam, Decree No. 126/2020/ND-CP, Decree No. 11/2020/ND-CP dated January 20, 2020 of the Government of Vietnam on administrative procedures for State Treasury operations, Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government of Vietnam on invoices and records, and Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance of Vietnam guiding a number of Articles of the Law on Tax Administration of Vietnam dated June 13, 2019 and Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government of Vietnam on invoices and records”.

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1. This Circular comes into force as of August 1, 2022.

2. If any legal document referred to this Circular is amended, supplemented, or replaced, comply with its new edition.

3. Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Finance of Vietnam for consideration and guidance./.

PP. MINISTERDEPUTY MINISTERVu Thi Mai