Thông tư 15/2023/TT-BTC hướng dẫn chế độ thu, nộp và hạch toán các khoản đóng góp vào Quỹ Dịch vụ viễn thông công ích Việt Nam đến năm 2025 do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

GUIDELINES ON COLLECTION, TRANSFER AND ACCOUNTING OF CONTRIBUTIONS TO VIETNAM PUBLIC-UTILITY TELECOMMUNICATION SERVICE FUND BY 2025

Pursuant to the Law on Telecommunications No. 41/2009/QH12 dated November 23, 2009;

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 of Vietnam;

Pursuant to the Government’s Decree No. 25/2011/ND-CP dated April 06, 2011 detailing and guiding the implementation of the Law on Telecommunications;

For the purposes of the Decision No. 2269/QD-TTg dated December 31, 2021 of the Prime Minister of Vietnam giving approval for the Program on provision of public-utility telecommunication services by 2025;

At the request of the Director of the Corporate Finance Department; 

The Minister of Finance of Vietnam promulgates a Circular providing guidelines on collection, transfer and accounting of contributions to Vietnam Public-Utility Telecommunication Service Fund by 2025.

Article 1. Scope

This Circular provides guidelines on collection, transfer and accounting of contributions made by telecommunications enterprises to the Vietnam Public-utility Telecommunication Service Fund (VTF) for implementing the Program on provision of public-utility telecommunication services by 2025 approved in the Decision No. 2269/QD-TTg dated December 31, 2021 of the Prime Minister (hereinafter referred to as “Decision No. 2269/QD-TTg”).

Article 2. Regulated entities

1. Telecommunications enterprises mentioned in Clause 2 Part IV Article 1 of the Decision No. 2269/QD-TTg (hereinafter referred to as “telecom enterprises”).

2. VTF, other regulatory authorities, organizations and individuals involved in the collection, transfer and accounting of contributions made to VTF.

Article 3. Financial contributions made by telecom enterprises to VTF

Telecom enterprises shall make contributions to VTF according to the provisions of Part IV Article 1 of the Decision No. 2269/QD-TTg. This contribution will be determined adopting the following formula:

Where:

- The revenue earned from provision of telecommunications services subject to compulsory contribution in the year shall be determined in accordance with the provisions of the Circular No. 21/2019/TT-BTTTT dated December 31, 2019 of the Ministry of Information and Communications and its amending or superseding documents (if any).

- Total months for which contribution must be made in the year commence from the time of making contribution (or the contribution suspension time) decided by the Ministry of Information and Communications according to the provisions of Clause 3 Part IV Article 1 of the Decision No. 2269/QD-TTg and shall be determined according to the rounding rule (if a month is equal to or greater than 15 days, it shall be rounded up; if a month is less than 15 days, it shall be rounded down).  

- Contribution rate shall be determined according to Point b Clause 2 Part IV Article 1 of Decision No. 2269/QD-TTg.

Article 4. Plans for contribution collection and transfer

1. For telecom enterprises:

Based on their business performance in the reporting year and business plans in the planning year, telecom enterprises shall develop their plans to make financial contributions to VTF in the planning year (sorted by quarters) and send them to VTF and the Ministry of Information and Communications by July 31 every year.

2. For VTF:

a) Based on annual plans to make financial contributions (sorted by quarters) submitted by telecom enterprises, VTF shall make a plan to collect contributions from telecom enterprises and send it to the Ministry of Information and Communications for approval by September 30 every year. VTF’s plan must be conformable with the provisions of the Decision No. 2269/QD-TTg and shall be used as the basis for its collection of contributions from telecom enterprises.

b) VTF shall notify telecom enterprises in writing of the contribution suspension time according to the decision of the Ministry of Information and Communications.

3. For the Ministry of Information and Communications:

Pursuant to the Decision No. 2269/QD-TTg, the Ministry of Information and Communications shall consider approving annual plans to make financial contributions of telecom enterprises before December 31 in order to serve VTF’s contribution collection.

4. For the first year of contribution:

a) If the time of making contribution decided by the Ministry of Information and Communications falls before June 30 of the year:

- Telecom enterprises shall develop their plans to make financial contributions for the remaining months of the year (sorted by quarters) and their plans to make financial contributions in the next year (sorted by quarters), and send them to VTF and the Ministry of Information and Communications by July 31 every year.

- Based on plans provided by telecom enterprises (including plans to make financial contributions for remaining months of the year and plans to make financial contributions in the next year), VTF shall make a plan to collect contributions from telecom enterprises (sorted by quarters) and send it to the Ministry of Information and Communications for approval by September 30 every year.

b) If the time of making contribution decided by the Ministry of Information and Communications falls on or after June 30 of the year:

- Within 30 days from the effective date of the decision on time of making contribution issued by the Ministry of Information and Communications, telecom enterprises shall send their plans to make financial contributions for the remaining months of the year (sorted by quarters) and their plans to make financial contributions in the next year (sorted by quarters) to VTF and the Ministry of Information and Communications.

- Based on plans provided by telecom enterprises (including plans to make financial contributions for remaining months of the year and plans to make financial contributions in the next year), VTF shall make a plan to collect contributions from telecom enterprises (sorted by quarters) and send it to the Ministry of Information and Communications for its approval which must be given by December 31 of the same year.

Article 5. Contribution collection and transfer regimes

1. For telecom enterprises:

a) Based on their annual plans to make financial contributions (sorted by quarters) sent to VTF and the Ministry of Information and Communications, telecom enterprises shall actively make quarterly transfer of money to VTF’s account. Such transfer of money must be completed within 20 days (for telecom companies) or 45 days (for telecom groups or corporations) from the end of the quarter.

b) At the end of the fiscal year, based on their description of revenue from telecommunications services made according to the Circular No. 21/2019/TT-BTTTT and annual revenue statements, telecom enterprises shall determine their contribution amounts payable in the year as prescribed in Article 3 of this Circular and send reports thereon to VTF. Telecom enterprises shall make statements of their financial contributions made in the year with VTF by the deadline agreed upon with VTF provided that this deadline shall be conformable with the deadline for submission of annual financial statements specified in the Circular No. 200/2014/TT-BTC dated December 22, 2014 of the Ministry of Finance of Vietnam and its amending or superseding documents (if any).

The telecom enterprise shall pay the deficit to VTF within 30 days from the day on which it has made statement of contributions with VTF. Any overpaid amount shall be:

- offset against the amount of contributions to be made in the next period; or

- refunded by VTF if the telecom enterprise no longer provides telecommunication services subject to compulsory contribution or when the Ministry of Information and Communications issues a decision on contribution suspension as prescribed. VTF must complete such refund within 15 days from the day on which the telecom enterprise has made statement of its contributions with VTF.

c) Contributions made by telecom enterprises to VTF as prescribed in this Circular are considered expenses incurred from provision of public-utility telecommunications services and shall be recorded as business expenses of telecom enterprises.

d) Financial contributions of telecom enterprises as prescribed in this Circular shall be transferred to VTF’s account in VND.

2. For VTF:

a) Based on annual plans to make financial contributions of telecom enterprises approved by the Ministry of Information and Communications, VTF shall collect contributions from telecom enterprises and submit annual report on collected contributions to the Ministry of Information and Communications.

b) When the sum of collected contributions equals the amount approved in Clause 1 Part Ib Article 1 of the Decision No. 2269/QD-TTg, VTF shall send a report on contribution collection status and collected contributions to the Ministry of Information and Communications for considering and deciding the contribution suspension time.

VTF shall notify telecom enterprises in writing of the contribution suspension time according to the decision issued by the Ministry of Information and Communications.

3. The Ministry of Information and Communications shall notify telecom enterprises and VTF of the time of making contribution or contribution suspension time.

4. Regarding contributions made for remaining months of the first year of contribution: based on plans to make financial contributions for remaining months of the year sent to VTF and the Ministry of Information and Communications, telecom enterprises and VTF shall make and collect contributions as well as make statements of contributions according to Point a and Point Clause 1 of this Article.

Article 6. Accounting for contributions

1. Level-2 accounts shall be used in conformity with the chart of accounts applicable to telecom enterprises. To be specific:

a) A level-2 account shall be added to account 338 “Other payables” for monitoring amounts payable, paid amounts, unpaid amounts and balance on financial contributions made to VTF.

b) A level-2 account shall be added to account 642 “Administrative expenses” for monitoring contribution amounts recorded as expenses and carried forward upon determination of the enterprise's income as to financial contributions made to VTF.

2. Accounting methods for primary business transactions concerning financial contributions:

a) At the end of a quarter:

- Based on the plan to make financial contributions sent to VTF, entries are recorded as follows:

- When making a contribution to VTF’s account, entries are recorded as follows:

Credit side of account 112.

b) At the end of a fiscal year:

- Based on its revenue actually earned in the year, the telecom enterprise shall determine the difference between the amount of contributions payable according to its plan sent to VTF and the amount of contributions payable that it determined and take the following actions:

+ In case of negative difference, the additional contribution made shall be recorded as follows:

+ In case of positive difference, a decrease in amount payable (negative number) shall be recorded as follows:

- When making additional contribution to VTF’s account, this amount shall be recorded in the same manner as the second entry in Point a Clause 2 of this Article.

- In case of overpayment, the overpaid amount shall be deducted from the amount of contributions to be made in the next period. If the overpaid amount is refunded, it shall be recorded as follows:

c) When VTF completes verification of statements of financial contributions with telecom enterprises, if there is any difference between the amount of contributions payable determined by the telecom enterprise and that determined by VTF, the entries in Point b Clause 2 of this Article shall be used.

Article 7. Responsibility for implementation 

1. Telecom enterprises shall separately record their revenues from provision of telecommunications services subject to compulsory contribution, make contributions in a timely manner in accordance with this Circular, and provide data and explanatory documents on issues concerning their financial contributions made to VTF.

2. VTF shall:

a) expedite telecom enterprises to sufficiently make financial contributions on schedule and verify annual statements of financial contributions with telecom enterprises as prescribed.

b) request telecom enterprises to provide data and explanatory documents on issues concerning their financial contributions made to VTF; inspect and instruct telecom enterprises to make contributions in accordance with this Circular, ensuring adequate determination of telecom enterprises and their telecommunications services subject to compulsory contribution.

c) detect and request competent authorities to take actions against violations committed by telecom enterprises regarding their fulfillment of obligations to make financial contributions to VTF according to the provisions of this Circular and relevant laws.

3. The Ministry of Information and Communications of Vietnam shall:

a) supervise and inspect the determination of contributions made to VTF by telecom enterprises and take actions, in accordance with regulations of law, against telecom enterprises that fail to fulfill obligations to make financial contributions to VTF.

b) supervise and inspect VTF’s collection of contributions from telecom enterprises.

Article 8. Effect

1. This Circular comes into force from April 25, 2023.

2. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration./.