MINISTRY OF FINANCE OF VIETNAM | THE SOCIALIST REPUBLIC OF VIETNAM |
No. 127/2021/TT-BTC | Hanoi, December 31, 2021 |
CIRCULAR
AMENDMENTS TO CLAUSE 1 AND CLAUSE 2 ARTICLE 1 OF CIRCULAR NO. 94/2020/TT-BTC DATED NOVEMBER 16, 2020 OF MINISTER OF FINANCE ON AMENDMENTS TO SOME ARTICLES OF THE CIRCULAR NO. 307/2016/TT-BTC DATED NOVEMBER 15, 2016 ON AMENDMENTS TO CIRCULAR NO. 307/2016/TT-BTC DATED NOVEMBER 15, 2016 OF MINISTER OF FINANCE ON FEES FOR RIGHT TO PROVIDE PAY TELEVISION SERVICES AND FEES FOR ISSUANCE OF CERTIFICATE OF RESGISTRATION FOR PROVISION OF FOREIGN TELEVISION CHANNELS ON PAY TELEVISION AND COLLECTION, SUBMISSION, MANAGEMENT AND USE THEREOF
Pursuant to the Law on Fees and Charges dated November 25, 2015;
Pursuant to the Law on Journalism dated April 05, 2016;
Pursuant to Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government on elaborating to a number of Articles of the Law on Fee and Charges;
Pursuant to Decree No. 06/2016/ND-CP dated January 18, 2016 of the Government on management, provision and use of radio and television services;
Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 defining functions, tasks, powers and organizational structure of the Ministry of Finance;
In the furtherance of the Government’s Resolution No. 63/NQ-CP dated June 29, 2021 on key tasks and solutions for promoting economic growth, disbursement of public investment capital and sustainable export in the last months of 2021 and early 2022; Official Dispatch No. 8374/VPCP-KTTH dated November 15, 2021 of the Office of the Government on the review and reduction of fees and charges to remove difficulties facing subjects affected by Covid-19 pandemic;
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The Minister of Finance hereby promulgates a Circular on amendments to clause 1 and clause 2 Article 1 of Circular No. 94/2020/TT-BTC dated November 16, 2020 of Minister of Finance on amendments to some Articles of the Circular No. 307/2016/TT-BTC dated November 15, 2016 on amendments to Circular No. 307/2016/TT-BTC dated November 15, 2016 of Minister of Finance on fees for right to provide pay television services and fees for issuance of certificate of registration for provision of foreign television channels on pay television and collection, submission, management and use thereof.
Article 1. Amendments to clause 1 and clause 2 Article 1 of Circular No. 94/2020/TT-BTC dated November 16, 2020 of Minister of Finance on amendments to some Articles of the Circular No. 307/2016/TT-BTC dated November 15, 2016 on amendments to Circular No. 307/2016/TT-BTC dated November 15, 2016 of Minister of Finance on fees for right to provide pay television services and fees for issuance of certificate of registration for provision of foreign television channels on pay television and collection, submission, management and use thereof
1. Clause 1 of Article 1 is amended as follows:
“1. The fee for right to provide pay television services is 0.3% of the revenue from provision of pay television services.
a) As of January 01, 2022, the revenue from provision of pay television services is the total revenue of more than VND 50 billion (exclusive of value-added tax) derived from contracts with pay television subscribers in the calendar year.
b) As of January 01, 2023, the revenue from provision of pay television services is the total revenue derived from contracts with pay television subscribers in the billing period (exclusive of value-added tax)”.
2. Clause 2 of Article 1 is amended as follows:
“b) For fees:
- From January 01, 2022 to December 31, 2022 inclusive, every pay television service provider shall pay fees on a quarterly basis. From the quarter in which the total accumulated revenue from January 01 of the calendar year is more than VND 50 billion, the provider shall calculate and pay fees for the portion of the total revenue that is more than VND 50 billion.
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Example 2, in 2022, enterprise B generates VND 60 billion from provision of pay television services in the 1st quarter. Enterprise B must pay fees as follows: VND (60 - 50) x 0.3% = VND 30 million. Starting from the 2nd quarter, if the revenue from the provision of pay television services is generated, enterprise B must pay a fee = 0.3% x quarterly revenue.
Example 3, in 2022, enterprise C generates a revenue from the provision of pay television services is less than or equal to VND 50 billion, enterprise C is not required to pay fees in 2022.
- As of January 01, 2023, every pay television service provider shall pay fees on a quarterly basis. The provider shall calculate and pay fees for the total revenue generated during a quarter.
- The deadline for paying fees is the 20th (twentieth) day of the first month in the next quarter”.
Article 2. Implementation
1. This Circular comes into force from January 01, 2022.
2. Difficulties that arise from the implementation of this Circular should be promptly reported to the Ministry of Finance for consideration and instructions./.
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File gốc của Thông tư 127/2021/TT-BTC sửa đổi Khoản 1, Khoản 2 Điều 1 Thông tư 94/2020/TT-BTC sửa đổi Thông tư 307/2016/TT-BTC quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí quyền cung cấp dịch vụ truyền hình trả tiền và lệ phí cấp giấy chứng nhận đăng ký cung cấp kênh chương trình nước ngoài trên truyền hình trả tiền do Bộ trưởng đang được cập nhật.
Thông tư 127/2021/TT-BTC sửa đổi Khoản 1, Khoản 2 Điều 1 Thông tư 94/2020/TT-BTC sửa đổi Thông tư 307/2016/TT-BTC quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí quyền cung cấp dịch vụ truyền hình trả tiền và lệ phí cấp giấy chứng nhận đăng ký cung cấp kênh chương trình nước ngoài trên truyền hình trả tiền do Bộ trưởng
Tóm tắt
Cơ quan ban hành | |
Số hiệu | 127/2021/TT-BTC |
Loại văn bản | Thông tư |
Người ký | |
Ngày ban hành | 2021-12-31 |
Ngày hiệu lực | 2022-01-01 |
Lĩnh vực | |
Tình trạng | Còn hiệu lực |