Thông tư 55/2025/TT-BTC quy định mức thu, miễn, chế độ thu, nộp, quản lý và sử dụng lệ phí phân bổ và phí sử dụng mã, số viễn thông do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

CHARGES FOR ALLOCATION AND FEES FOR USE OF TELECOMMUNICATIONS CODES AND NUMBERS AND COLLECTION, EXEMPTION, PAYMENT, MANAGEMENT AND USE THEREOF

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 the Law on Tax Administration dated June 13, 2019;

Pursuant to the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 on elaboration of Law on Fees and Charges; the Government’s Decree No. 82/2023/ND-CP dated November 28, 2023 on amendments to the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 on elaboration of Law on Fees and Charges;

Pursuant to the Government’s Decree No. 163/2024/ND-CP dated December 24, 2024 elaborating and providing measures for implementation of the Law on Telecommunications;

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Pursuant to the Government's Decree No. 126/2020/ND-CP dated October 19, 2020 on elaboration of Law on Tax Administration; the Government’s Decree No. 91/2022/ND-CP dated October 30, 2022 on amendments to the Government's Decree No. 126/2020/ND-CP dated October 19, 2020 on elaboration of Law on Tax Administration;

Pursuant to the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020 on administrative procedures for state treasury operation; the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 on invoices and records; the Government’s Decree No. 70/2025/ND-CP dated March 20, 2025 on amendments to the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 on invoices and records;

Pursuant to the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025 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 Taxes, Fees and Charges Policies;

The Minister of Finance promulgates Circular on charges for allocation and fees for use of telecommunications codes and numbers and collection, exemption, payment, management and use thereof

Article 1. Scope and regulated entities

1. Scope

The Circular provides for charges for allocation and fees for use of telecommunications codes and numbers and collection, exemption, payment, management and use thereof.

2. Regulated entities

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Article 2. Payers

1. Payers specified in this Circular are organizations, enterprises and individuals allocated and using telecommunications codes and numbers.

2. In case of transfer of right to use telecommunications codes or numbers, payers are transferees.

Article 3. Collectors

State authorities having jurisdiction to allocate telecommunications codes and numbers as per law on telecommunications are collectors specified in this Circular.

Article 4. Fees and charges

Charge and Fee Schedule are promulgated together with this Circular.

Article 5. Exemption from fees and charges

1. Exemption from charges for allocation and fees for use of telecommunications codes and numbers:

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b) Dedicated telecommunications networks in service of direction of search and rescue operations, natural disaster management, protection of dikes and rescue of constructions related to dike safety, fire, humanitarian activities and other disasters.

c) Dedicated telecommunications networks serving authorities of the Communist Party and the State.

d) Dedicated telecommunications networks used by organizations that enjoy diplomatic privileges and immunities applicable to foreign diplomatic missions, consular offices and Vietnam-based representative offices of international organizations.

dd) Emergency phone numbers; testing numbers; obligatory customer service numbers; commonly used codes or numbers according to planning for telecommunications numbers; hotline 1022 set up by a state authority to serve receipt and settlement of feedback and recommendations from organizations and individuals.

2. Exemption from fees for use of H2H mobile subscriber numbers purchased at auctions.

Article 6. Declaration and payment of fees and charges

1. Payers shall pay charges for allocation of telecommunications codes and numbers at the time on which telecommunications codes and numbers are allocated; fees for use of telecommunications codes and numbers on a quarterly basis before the quarter starts by the methods specified in the Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance.

In case of allocation of new or additional telecommunications codes and numbers, fees shall be paid when such telecommunications codes and numbers are allocated and from the allocation quarter.

In case of return of telecommunications codes and numbers, fees for the current quarter shall be fully paid before approval for return of telecommunications codes and numbers.

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2. Each collector shall pay total amount of fees collected in the previous month to its dedicated account opened at the State Treasury by the 05^th of each month. Collectors shall declare, collect, pay fees and charges, and make statements of fees in accordance with regulations of the Circular No. 74/2022/TT-BTC.

Article 7. Management and use of fees

1. Each collector may retain 5% of total amount of collected fees to cover provision of services and collection of fees in accordance with clause 4 Article 1 of the Government’s Decree No. 82/2023/ND-CP dated November 28, 2023 on amendments to some articles of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016; the remaining amount (95%) shall be paid to state budget according to chapters and sub-items of the applicable State Budget Index.

2. In case the collector is a regulatory authority that is not provided with a pre-determined funding for covering its operating expenses from collected fees according to clause 3 Article 1 of the Decree No. 82/2023/ND-CP, it shall pay total amount of collected fees to state budget. Funding for covering costs of providing services and collecting fees shall be derived from state budget and included in the collector’s cost estimate in accordance with policies and limits on state budget expenditures as per law.

Article 8. Implementation clauses

1. This Circular takes effect from July 20, 2025.

2. This Circular annuls the Circular No. 268/2016/TT-BTC dated November 14, 2026 of the Minister of Finance and the Circular No. 32/2020/TT-BTC dated May 04, 2020 of the Minister of Finance on amendments to the Circular No. 268/2016/TT-BTC.

3. Other contents concerning collection, payment, management and use of charge and fee receipts, and disclosure of fee and charge collection regimes which are not mentioned in this Circular shall comply with the Law on Fees and Charges dated November 25, 2015; the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016; the Decree No. 82/2023/ND-CP; the Law on Tax Administration dated June 13, 2019; the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020; the Government’s Decree No. 91/2022/ND-CP dated October 30, 2022; the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020; the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020; the Government’s Decree No. 70/2025/ND-CP dated March 20, 2025 and the Circular No. 32/2025/TT-BTC dated May 31, 2025 of the Minister of Finance.

4. If any legislative documents referred to in this Circular are amended, supplemented or superseded, the new ones shall apply.

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PP. MINISTER
DEPUTY MINISTER




Cao Anh Tuan

SCHEDULE OF CHARGES FOR ALLOCATION AND FEES FOR USE OF TELECOMMUNICATIONS CODES AND NUMBERS

(Enclosed with the Circular No. 55/2025/TT-BTC dated June 25, 2025 of the Minister of Finance)

A. CHARGES FOR ALLOCATION OF TELECOMMUNICATIONS CODES AND NUMBERS

No.

Numbers/codes subject to charges

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1

Telecommunications codes and numbers

350.000

B. FEES FOR USE OF TELECOMMUNICATION CODES AND NUMBERS

No.

Services/products subject to fees

Fee
(VND/year)

1

Subscriber numbers (available numbers)

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1.1

Fixed-terrestrial telecommunications network subscriber numbers

300/subscriber number/province or city

1.2

H2H mobile subscriber numbers

a

8 million subscriber numbers or less

1.000

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Over 8 million subscriber numbers to 32 million subscriber numbers

2.000

c

Over 32 million subscriber numbers to 64 million subscriber numbers

3.000

d

Over 64 million subscriber numbers

4.000

1.3

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1.000

1.4

Internet phone subscriber numbers

1.000

1.5

M2M mobile subscriber numbers

800

2

Carrier identification code

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2.1

3 digits 

100.000.000

2.2

4 digits 

50.000.000

2.3

5 digits 

25.000.000

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Mobile network code

3.1

2 digits 

500.000.000

3.2

3 digits 

50.000.000

4

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4.1

3 digits 

1.000.000.000

4.2

4 digits 

100.000.000

4.3

5 digits 

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5

Inter-zone service number

5.1

4 digits 

50.000.000

5.2

5 digits 

10.000.000

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6 digits or over

5.000.000

6

National service number

6.1

4 digits 

200.000.000

6.2

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20.000.000

6.3

6 digits 

2.000.000

6.4

7 digits 

1.000.000

6.5

8 digits or over

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7

SMS number

7.1

3 digits 

500.000.000

7.2

4 digits 

50.000.000

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5 digits 

10.000.000

7.4

6 digits 

5.000.000

8

Data network identification code (DNIC)

50.000.000

9

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9.1

International Signaling Point Code – ISPC

40.000.000

9.2

National Signaling Point Code – NSPC

20.000

10

Mobile network code (MNC)

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