Thông tư 65/2025/TT-BTC sửa đổi Thông tư 265/2016/TT-BTC quy định mức thu, chế độ thu, nộp, quản lý và sử dụng lệ phí cấp giấy phép sử dụng tần số vô tuyến điện và phí sử dụng tần số vô tuyến điện đã được sửa đổi tại Thông tư 11/2022/TT-BTC do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

AMENDMENTS TO SOME ARTICLES OF CIRCULAR NO. 265/2016/TT-BTC DATED NOVEMBER 14, 2016 OF THE MINISTER OF FINANCE ON THE FEES FOR ISSUANCE OF LICENSE FOR USE OF RADIO FREQUENCIES AND FEES FOR USE OF RADIO FREQUENCIES, AND COLLECTION, TRANSFER, MANAGEMENT AND USE THEREOF WHICH IS AMENDED IN CIRCULAR NO. 11/2022/TT-BTC DATED FEBRUARY 21, 2022

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

Pursuant to the Law on Radio Frequencies dated November 23, 2009; the Law on amendments to some articles of the Law on Radio Frequencies dated November 09, 2022;

Pursuant to Resolution No. 193/2025/QH15 dated February 19, 2025 of the National Assembly on the pilot mechanism and special policies to create breakthroughs in the development of science, technology, innovation and national digital transformation;

Pursuant to Decree No. 88/2025/ND-CP dated April 13, 2025 of the Government elaborating Resolution No. 193/2025/QH15 dated February 19, 2025 of the National Assembly of Vietnam on the pilot implementation of several special mechanisms and policies to create breakthrough development in science, technology, innovation, and national digital transformation;

Pursuant to Decree No. 133/2025/ND-CP dated June 12, 2025 of the Government on decentralization and devolvement of authority in state management of the Ministry of Science and Technology;

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;

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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 amendments to some articles of Circular No. 265/2016/TT-BTC dated November 14, 2016 of the Minister of Finance on the fees for issuance of license for use of radio frequencies and fees for use of radio frequencies, and collection, transfer, management and use thereof which is amended in Circular No. 11/2022/TT-BTC dated February 21, 2022.

Article 1. Amendments to some articles of Circular No. 265/2016/TT-BTC dated November 14, 2016 of the Minister of Finance on the fees for issuance of license for use of radio frequencies and fees for use of radio frequencies, and collection, transfer, management and use thereof which is amended in Circular No. 11/2022/TT-BTC dated February 21, 2022

1. Amendments to Article 3 of Circular No. 265/2016/TT-BTC:

“Article 3. Fee collectors

State authorities responsible for issuance of license for use of radio frequencies in accordance with laws on radio frequencies shall collect fee and charges as prescribed in this Circular.”

2. Amendments to clause 1, Article 6 of Circular No. 265/2016/TT-BTC:

a) Amendments to point a, clause 1, Article 6 of Circular No. 265/2016/TT-BTC (amended by point a, clause 3, Article 1 of Circular No. 11/2022/TT-BTC):

“a) Organizations and individuals shall only receive license after they fully pay fees for issuance, extension, re-issuance and amendment to the content of the license, and fully pay the fee for use of radio frequencies for the first time in accordance with point h of this clause, except for cases in point c of this Article."

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“c) Enterprises granted a replaced license for use of radio frequencies and radio devices to conduct controlled pilot deployment of telecommunications services using Low Earth Orbit (LEO) satellite technology that are responsible for issuing license for use of radio frequencies and radio devices to end users shall pay fee for use of radio frequencies as follows:

c.1) Every quarter, before the 10^th day of the first month of the immediately following quarter, the enterprise shall submit a report to the competent state authority that issued the license for use of radio frequencies including the number of terminal devices that used the service for 15 days or more in each month of the quarter.

c.2) The competent state authority responsible for issuing the license for use of radio frequencies shall determine the fee for use of radio frequencies paid by the enterprise for the quarter based on the report of the enterprise in accordance with the following regulations:

The fee for use of radio frequencies payable for the quarter shall be the total of the monthly fees for use of radio frequencies for each month in that quarter.

The fee for use of radio frequencies for a month shall be calculated by dividing the annual fee as prescribed at the time that the enterprise's report is received by 12, and multiplying the result by the number of terminal devices that used the service for 15 days or more during the corresponding month.

c.3) The competent state authority responsible for issuing the license for use of radio frequencies shall send a notification of the fee for use of radio frequencies to the enterprise within 02 working days from the receipt of the report prescribed in point c.1 of this Clause.

c.4) Before the 28^th day of the first month of the following quarter, the enterprise are responsible for paying the fee for use of radio frequencies.”

3. Amendments to Article 7 of Circular No. 265/2016/TT-BTC (amended by clause 4, Article 1 of Circular No. 11/2022/TT-BTC):

“Article 7. Fee refund

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2. The remaining validity period of the license used for calculation the refundable fee shall be counted from the date the organization or individual officially stop using radio frequencies but not earlier than the date on which the competent state authority receives the written request from the organization or individual.”

4. Amendments to clause 2, Article 8 of Circular No. 265/2016/TT-BTC:

“2. Fee collectors may retain 40% of the total collected fees to cover the costs of providing services and collecting fees in accordance with clause 4, Article 1 of 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 detailing and guiding the implementation of a number of articles of the Law on Fees and Charges. The remaining 60% of the collected fees shall be transferred to the state budget in accordance with the chapters and sub-items of the applicable State Budget Index.

In cases where the fee collector is a state authority that is not allowed to use collected fees to cover its operating expenses as prescribed in clause 3, Article 1 of Decree No. 82/2023/ND-CP dated November 28, 2023, of the Government, the entire collected fees shall be transferred to the state budget. The source for covering service provision and fee collection activities shall be funded by the state budget and included in the estimates of the fee collector in accordance with the regime and norms of state budget expenditures as prescribed by law.”

5. Amendments to points 1.2 and 1.3 and addition of point 1.5 to Section IV of Part B - The List of fees for issuance of license for use of radio frequencies and fees for use of radio frequencies attached to Circular No. 265/2016/TT-BTC (amended by the List of fees attached to Circular No. 11/2022/TT-BTC):

No.

Expense

Annual fee rate (thousand VND)

IV

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1

Earth station

1.2

Fixed terminal equipment sharing the uplink satellite frequency band with a transmission bandwidth that varies according to usage needs, and belongs to a satellite multiple access system, except for the case prescribed in point 1.5, clause 1, Section IV of this document: The fee is charged for each terminal device.

1.000

1.3

Subscriber terminal device belonging to a mobile satellite communication system, except for the case prescribed in point 1.5, clause 1, Section IV of this document: The fee is charged for each terminal device.

240

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Subscriber terminal device using LEO satellite technology: The fee is charged for each terminal device.

15

Article 2. Implementation clause

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

2. The following provisions are annulled: (1) Clauses 3 and 4, Article 1 of Circular No. 11/2022/TT-BTC dated February 21, 2022 of the Minister of Finance on amendments to some articles of Circular No. 265/2016/TT-BTC dated November 14, 2016 of the Minister of Finance on the fees for issuance of license for use of radio frequencies and fees for use of radio frequencies, and collection, transfer, management and use thereof; (2) Point 1.2, Section IV, Part B - The List of fees for issuance of license for use of radio frequencies and fees for use of radio frequencies attached to Circular No. 11/2022/TT-BTC.

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

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

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