Thông tư 52/2025/TT-BTC quy định mức thu, miễn, chế độ thu, nộp, quản lý và sử dụng phí quyền hoạt động viễn thông, 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

ON REGULATIONS ON COLLECTION, EXEMPTION, TRANSFER, MANAGEMENT AND USE OF FEES FOR THE RIGHT TO OPERATE TELECOMMUNICATIONS, FEES FOR ISSUANCE OF LICENSE FOR BUSINESS OF TELECOMMUNICATIONS SERVICES AND LICENSE FOR TELECOMMUNICATIONS OPERATIONS

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 24, 2023;

Pursuant to Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government detailing and guiding the implementation of a number of articles of the Law on Fees and Charges; Decree No. 82/2023/ND-CP dated November 28, 2023 of the Government on amendments to some articles of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government detailing and guiding the implementation of a number of articles of the Law on Fees and Charges;

Pursuant to Decree No. 163/2024/ND-CP dated December 24, 2024 of the Government elaborating some articles and measures for enforcement of Law on Telecommunications;

Pursuant to Decree No. 126/2020/ND-CP dated September 19, 2020 of the Government detailing and guiding the implementation of a number of articles of the Law on Fees and Charges; Decree No. 91/2022/ND-CP dated October 30, 2022 of the Government on amendments to some articles of Decree No. 126/2020/ND-CP dated September 19, 2020 of the Government detailing and guiding the implementation of a number of articles of the Law on Fees and Charges;

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Pursuant to Decree No. 29/2025/ND-CP dated February 24, 2025 of the Government on functions, tasks, powers and organizational structure of the Ministry of Finance of Vietnam;

At the request of the Director General of the Department of Management and Supervision of Policies for Taxes, Fees and Charges;

The Minister of Finance promulgates the Circular on collection, exemption, transfer, management and use of fees for the right to operate telecommunications, fees for issuance of license for business of telecommunications services and license for telecommunications operations.

Article 1. Scope and regulated entities

1. This Circular regulates collection, exemption, transfer, management and use of fees for the right to operate telecommunications, fees for issuance of license for business of telecommunications services and license for telecommunications operations (hereinafter referred to as “fees for issuance of license for telecommunications”).

2. This Circular applies to the following entities: fee payers, collecting agencies and other organizations relating to collection, payment, management and use of fees for the right to operate telecommunications and fees for issuance of license for telecommunications.

Article 2. Fee payers; collection of fees and charges

1. Fee payers:

a) Organizations and enterprises having license for telecommunications in accordance with telecommunications law shall pay the fees for issuance of license for telecommunications as prescribed in this Circular.

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2. Fee collectors: Competent authorities responsible for issuance of license for telecommunications in accordance with telecommunications law shall collect fee and charges as prescribed in this Circular.

Article 3. Subjects eligible for fee and charge exemption

1. Telecommunications only used for national defense, security and cipher activities.

2. Telecommunications only used for directives for coordination for disaster rescue and management; dike maintenance; and rescue of works related to dike safety, fire, humane activities and other disasters.

3. Telecommunications only used for diplomatic bodies, consular bodies and representative bodies of international organizations in Vietnam that are eligible for diplomatic privileges and immunities.

4. Telecommunications of Voice of Vietnam, Vietnam Television for communication and dissemination of guidelines and lines of the Communist Party of Vietnam; policies and laws of the State; and for non-profit activities.

Article 4. Fees and charges

Fees for the right to operate telecommunications and fees for issuance of license for telecommunications are prescribed in the List of fees thereof attached to this Circular.

Article 5. Declaration and payment of fees and charges

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a) Annually, based on the revenue of telecommunications services of the previous year, the quarterly fee is one-fourth of the annual fee. The time limit for payment of fee is the last day of the first following month of the payment quarter.

b) Revenue of telecommunication services of the previous year shall comply with telecommunication laws.

In cases where fee payers operate in less than 12 months of the previous year, the revenue of the previous year is determined by the total revenue of the previous year divided by the number of operating months (rounded) and multiplied by 12.

In cases where the fiscal year of the fee payers does not comply with the Gregorian calendar, the revenue of the previous year is determined in accordance with the fiscal year.

c) In cases where enterprises are issued license for business of telecommunications services for the first time, the quarterly annual fee in which the license is issued is one-fourth of the fee according to the minimum revenue as prescribed in the List of fees and charges attached to this Circular (50.000.000 VND/4). The duration for calculation of the fee starts from the quarter in which the license is issued.

d) In cases where the license for business of telecommunications services is expired or revoked, enterprises shall pay full fee for provision of telecommunications services for the quarter that includes the expiration date or the revocation date. The time limit for payment of the fee is before the date on which the license is revoked or expired.

dd) In cases where the license for telecommunications services is extended or re-issued, the fee for provision of services is calculated from the following quarter of the quarter in which the extended or re-issued license takes effect.

2. Fees for installation of public telecommunications network

a) Fee for installation of public telecommunications network is calculated from the month in which the license takes effect to the previous month of the month in which the license is expired or revoked.

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c) In cases where enterprises are issued license for the first time, the fee is the fee for the year divided by 12 and multiplied by the months subject to fee calculation. The time limit for payment of fee is within 10 days from the date on which the license is issued and before the handover of the license.

d) In cases where enterprises request for re-issuance or amendments to the license but the fee for re-issued or amended license is different to the fee for the previous license, the fee for the year is determined as follows:

Annual fee

=

Fee for the previous license

+

Fee for re-issued or amended license

Where:

- The fee for the previous license is the annual fee as prescribed in the List of fees divided by 12 multiplied by the months subject to fee calculation (before the month in which the re-issued or amended license is re-issued or amended).

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In cases where the annual fee increases, the fee payers shall pay the increase within 10 days from the date on which the amended license is issued or before the handover of the license.

In cases where the annual fee decreases, the difference shall be deducted to the annual fee of the following year.

dd) In cases where the license is extended or re-issued, the fee for installation of public telecommunications network of the extended or re-issued license shall be calculated from the following month of the month in which the extended or re-issued license takes effect.

e) Regarding the fee for installation of public telecommunications network in 2025, from the date on which this Circular takes effect, enterprises shall re-determine the fee payable in accordance with the List of fees and charges attached to this Circular as prescribed in point d of this clause.

3. The fee for issuance of license for telecommunications, fee for the right to operate telecommunications for installation of private telecommunications network, testing network, telecommunications services and installation of telecommunications cables in the sea shall be paid when the license is issued.

4. Fee payers shall pay fees and charges in accordance with regulations in Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance on methods, time limit for collection, payment and declaration of fees and charges within jurisdiction of the Ministry of Finance.

Article 6. Declaration and transfer of fees and charges of fee collectors

Before 05 of every month, the fee collectors shall transfer the collected fees of the previous month into the account for transfer of budget opened at the State Treasury. The fee collectors shall declare and transfer fees and charges to the state budget; and finalize the fees as prescribed in Circular No. 74/2022/TT-BTC.

Article 7. Management and use of fees

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2. If the collector is a state authority that is not allow to keep the collected fees as prescribed in clause 3, Article 1 of Decree No. 82/2023/ND-CP, it shall transfer all collected fees to the state budget. The expenses for provision of services and fee collection ensured by the state budget shall be included in the estimate of the fee collectors in accordance with the regime and limit of the state budget as prescribed by law.

Article 8. Implementation clause

1. This Circular comes into force from July 01, 2025.

2. Regarding licenses for business of telecommunications services issued in accordance with the Law on Communications No. 41/2009/QH12, the enterprises shall pay the fee for the right to operate telecommunications in accordance with the following regulations:

a) Regarding licenses for provision of telecommunications services, the enterprises shall pay the fee for the right to operate telecommunications in accordance with the List of fees attached to this Circular.

b) Regarding license for installation of public telecommunications network, the fee for the right to operate telecommunications is the fee for installation of network in accordance with the List of fees attached to this Circular.

Regarding licenses for installation of public telecommunications networks that do not use radio frequency bands, with or without the use of radio frequency channels, and with or without the use of telecommunications subscriber numbers in accordance with the Law on Communications No. 41/2009/QH12, the fee for the right to operate telecommunications is the fee for installation of fixed terrestrial public telecommunications networks without the use of radio frequency bands in accordance with the List of fees attached to this Circular.

3. The following Circulars are annulled:

a) Circular No. 273/2016/TT-BTC dated November 14, 2016 of the Minister of Finance on fees and charges for issuance of license for telecommunications services and license for telecommunications operations and collection, waiver, transfer, management and use thereof.

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c) Circular No. 32/2022/TT-BTC dated June 09, 2022 of the Minister of Finance on amendments to Circular No. 273/2016/TT-BTC dated November 14, 2016 on collection, exemption, transfer, management and use of fees for the right to operate telecommunications, charges for issuance of license for business of telecommunications services and license for telecommunications operations.

4. Other contents related to collection, transfer of charges, receipts, disclosure of charge collection regimes which are not mentioned in this Circular shall comply with regulations of the following documents: Law on Fees and Charges; Decree No. 120/2016/ND-CP; Law on Tax Administration; Decree No. 82/2023/ND-CP; Law on Tax Administration; Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government elaborating some articles of the Law on Tax Administration; Decree No. 91/2022/ND-CP dated October 30, 2022 of the Government on amendments to Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government elaborating the Law on Tax Administration; Decree No. 11/2020/ND-CP dated January 20, 2020 of the Government on procedures regarding the State Treasury; Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and receipts; Decree No. 32/2025/TT-BTC dated May 31, 2025 of the Minister of Finance elaborating the Law on Tax Administration dated June 13, 2019; Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and receipts; Decree No. 70/2025/ND-CP dated March 20, 2025 on amendments to Decree No. 123/2020/ND-CP.

5. In cases where legislative documents prescribed in this Circular are amended, supplemented, or replaced, the newer documents shall prevail.

6. Organizations and individuals shall report any issues arise during the implementation to the Ministry of Finance for research and further instructions./.

PP. MINISTER
DEPUTY MINISTER




Cao Anh Tuan

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 (Attached to Circular No. 52/2025/TT-BTC dated June 24, 2025 of the Minister of Finance)

I. FEES FOR THE RIGHT TO OPERATE TELECOMMUNICATIONS

1. Fees for provision of telecommunications services:

Annually, enterprises that generate revenue from telecommunications services of a certain type are responsible for paying fees for provision of telecommunications services based on the scale of telecommunications service revenue of that type in the previous year in accordance with the following rates:

No.

Revenue

Rate (per year)

1

Under 20 billion VND

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2

From 20 billion to under 50 billion VND

250 million VND

3

From 50 billion to under 100 billion VND

400 million VND

4

From 100 billion to under 1.000 billion VND

01 billion VND

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...

From 1.000 billion to under 10.000 billion VND

10 billion VND

6

From 10.000 billion to under 20.000 billion VND

100 billion VND

7

From 20.000 billion to under 30.000 billion VND

150 billion VND

8

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200 billion VND

9

From 40.000 billion to under 50.000 billion VND

250 billion VND

10

Above 50.000 billion VND

300 billion VND

Telecommunications service revenue is divided into 04 categories corresponding to 04 types of public telecommunications networks including:

- Revenue from telecommunications services on fixed terrestrial telecommunications network;

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- Revenue from telecommunications services on terrestrial mobile telecommunications network;

- Revenue from telecommunications services on satellite mobile telecommunications network.

2. Fees for installation of public telecommunications networks (annually)

No.

Operation

Rate

 (million VND)

1

Installation of a fixed terrestrial public telecommunications network without the use of radio frequency bands

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1.1

Within a province/central-affiliated city

100

1.2

Within a region

300

1.3

Nationwide

600

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Installation of a fixed terrestrial public telecommunications network with the use of radio frequency bands

2.1

Within a region

800

2.2

Nationwide

2.000

3

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200

4

Installation of a terrestrial public mobile telecommunications network without the use of radio frequency bands (MVNO)

2.000

5

Installation of a terrestrial public mobile telecommunications network with the use of radio frequency bands

5.000

6

Fees for installation of a fixed satellite public telecommunications network

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7

Fees for installation of a satellite public mobile telecommunications network

100

3. Fees for testing of network and telecommunications services (one-time payment for the entire license period including renewal periods)

No.

Operation

Rate

 (million VND)

1

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1.1

Within a province/central-affiliated city

300

1.2

Within a region

400

1.3

Nationwide

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2

Testing of networks and telecommunications services without the use of radio frequency bands

2.1

Within a province/central-affiliated city

200

2.2

Within a region

300

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Nationwide

400

4. Fee for installation of private telecommunications network (one-time payment for the entire license period including renewal periods)

No.

Operation

Rate

 (million VND)

1

Fees for installation of private telecommunications network

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5. Fees for installation of telecommunications cables in the sea

No.

Operation

Rate

1

Installation of telecommunications cables in the sea including survey, installation and repair of submarine cables before the official commissioning of the cable route (one-time payment for the entire license period including renewal periods)

01 million USD

2

Repair, maintenance and retrieval of telecommunications cables in the sea (payment required for each vessel entering to repair, maintain or retrieve the cable route after the official partial or full commissioning date)

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FEES FOR ISSUANCE OF LICENSE FOR TELECOMMUNICATIONS

No.

Type of license

Rate

 (VND/license)

1

First-time issuance, re-issuance

1.000.000

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- License for provision of telecommunications services without network infrastructure

- License for installation of telecommunications cables in the sea

- License for installation of private telecommunications network

- License for testing of network and telecommunications services

2

Extension or amendment to the licenses prescribed in point 1

500.000