Number: 202 /2013/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Hanoi, December 23, 2013
IT ' S SMART
Regulation of income, income, submission, and management
the allocation fee and the use of the telecom warehouse
The Digital Telecommunication Law. 41/2009/QH12 November 23, 2009;
The French base is ordered and the number of charges. 38 /2001/PL-UBTVQH10 August 28, 2001;
Base of Protocol 25 /2011/NĐ-CP April 6, 2011 of the Government rules the details and guidelines for some of the provisions of the Telecommunications Law;
Base of Protocol 118 /2008/NĐ-CP November 27, 2008 of the Government Regulations on the function, mandate, jurisdiction and organizational structure of the Ministry of Finance;
On the recommendation of the Chief of Tax Policy;
The Minister of Finance issued the Information that regulates the collection, revenue, filing, and management of the allocation fee and the use of the telecommunication fee as follows:
1. This information specifies the income, revenue, and file, and management use of the telecommunications warehouse allocation fee and the use of the telecommunication warehouse.
2. The planned telecommunication warehouse at this is a code-set, the number of Vietnam's management powers that are unified to establish telecommunications networks, provide and use the telecommunication service by regulation at the 21-Article 3 of the Telecommunication Law.
3. The applicable subject is organizations, businesses are licensed to operate telecommunication operations and are allocated code, telecommunication numbers; Ministry of Information and Communications, Telecommunications and agencies, related organizations.
1. The Ministry of Public Safety Information Network, the Ministry of Defense that serves direct security, defense.
2. The communications network serves the anti-disaster prevention and humanitarian operation.
3. The private telecommunication network of the Party agencies, the State.
4. The private telecommunications network of the agencies and international organizations in Vietnam is entitled to the diplomatic immunity.
The organization, which is licensed to operate telecommunications, is allocated code, the telecommunications number must submit allocation fees and charges of using the specified telecom warehouse at the Allocation Fee rate and the use of the operating telecommunication warehouse issued by the Ministry of Information. Hey.
The Department of Telecommunications performs an allocation of allocating fees and fees using the prescribed telecoms in accordance with Article 3 of this Information.
1. The fee allocation fee is obtained, the body costs 100% to the state budget according to the current state budget.
2. The cost of using the telecoms warehouse is obtained, the toll body is left 90% to cater to the organization that organizes and uses as prescribed at Digital. 188 /2011/TT-BTC December 19, 2011, the Ministry of Finance is headed by the Treasury Department. The remaining fees (10%) were added to the state budget according to the current state budget. This procedure was made until 31 December 2015.
The Ministry of Information and Communication is responsible for organizing the ability to obtain, demand from the source of charges using a telecommunications warehouse to determine the rate to be spent on the next phase, sent back to the Ministry of Finance to review, decide.
3. The timing of the manifest and the charge using the telecommunication warehouse is made in accordance with the quarter, the slowest being the 30th (thirty) of the next quarter of the first quarter to prescribe, pay the fee. In the event of the organization, the business is allocated, the new number, the additional allocation from the quarter, the prescrip and the charge are calculated from the allocated quarter.
For the allocation fee submitted by each code allocation, the telecommunication number.
4. Other content related to registration, prescribation, collection, filing, management, use, public use of allocation of allocation fees and charges of using non-regulation telecom warehouses at this Smart are made in accordance with the guidelines at No. 63 /2002/TT-BTC July 24, 2002 by the Ministry of Finance of the Guide to the implementation of the law regulations on fees and fees, Digital Information. 45 /2006/TT-BTC May 25, 2006 amendment, Supplements Digital Information 63 /2002/TT-BTC July 24, 2002, Digital News 156 /2013/TT-BTC November 6, 2013 by the Ministry of Finance directed to enforce certain provisions of the Tax Management Law and the Digital Protocol. 83 /2013/NĐ-CP July 22, 2013 by the Government, Digital News 153 /2012/TT-BTC September 17, 2012 of the Ministry of Finance directed the printing, release, management and use of the types of certificates from the expense collection, the cost of the state budget and the revised, supplemated (if available).
It has been in effect since 6 February 2014 and replaced: section " 19. Licensing fees, allocation and use of the national telecommunication network " regulations at the Toll Chart, the licensing of licensing fees, the telecommunication license issued with Decision No. 215 /2000/QĐ-BTC December 29, 2000, of the Secretary of the Treasury issued a license to grant a license fee of the telecommunications postal service, and paragraph 2 Articles 11. 188 /2011/TT-BTC December 19, 2011 of the Ministry of Finance directed the financial regime of the Department of Telecom.
The regulatory provision for use of charge at 2 Article 5 This Privacy applies to fiscal year 2014 and 2015.
Organizations, individuals of the subject pay fees, fees, toll bodies, fees and related agencies responsible for this practice. During the implementation process, if there is an entangrium, the offer of organizations, the individual reflects in time to the Ministry of Finance for consideration, direction.