Thông tư 94/2020/TT-BTC sửa đổi Thông tư 307/2016/TT-BTC quy định về 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 Bộ Tài chính ban hành

CIRCULAR

AMENDMENTS TO CIRCULAR NO. 307/2016/TT-BTC DATED NOVEMBER 15, 2016 OF MINISTER OF FINANCE ON FEES FOR RIGHT TO PROVIDE PAID TELEVISION SERVICES AND FEE FOR ISSUANCE OF CERTIFICATE FOR PROVISION OF FOREIGN TELEVISION CHANNELS ON PAID TELEVISION AND COLLECTION, SUBMISSION, MANAGEMENT AND USE THEREOF

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

Pursuant to Law on Journalism dated April 5, 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 internet services and online information;

Pursuant to Decree No. 87/2017/ND-CP dated July 26, 2017 of the Government on functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the request of the Director General of the Department of Tax Policy;

Minister of Finance promulgates Circular on amendments to Circular No. 307/2016/TT-BTC dated November 15, 2016 of Minister of Finance on fees for right to provide paid television services and fee for issuance of certificate for provision of foreign television channels on paid television and collection, submission, management and use thereof.

Article 1. Amendments to Circular No. 307/2016/TT-BTC dated November 15, 2016

1. Amend Clause 1 Article 4 as follows:

“1. Fee for right to provide paid television service shall be 0.3% of revenue generated by provision of paid television service.

a) Starting from January 1, 2021, revenue generated from provision of paid television deriving from contracts with paid television subscribers in calendar year must be greater than VND 50 billion (VAT is not included) shall be eligible for determining fee. 

b) Starting from January 1, 2022, revenue subject to determination of fee for right to provide paid television service shall be total revenue generated from contracts for providing paid television during (VAT is not included)”. 

2. Amend Point b Clause 1 Article 5 as follows:

“b) For fees:

- Starting from January 1, 2021 until December 31, 2021 inclusively, paid television service providers shall pay fees on a quarterly manner. Starting from the quarter in which total accrued revenue from January 1 of calendar year is greater than VND 50 billion, service providers shall pay fees for the excess above VND 50 billion.

Example 1: In 2021, Enterprise A generates VND 40 million from provision of paid television in the 1^st Quarter and VND 20 billion in the 2^nd Quarter.  Enterprise A must not submit fee in the 1^st Quarter. In the 2nd Quarter, Enterprise A must submit: VND (40 + 20 – 50) billion x 0.3% = VND 30 million. Starting from the 3^rd Quarter, Enterprise A shall submit fees for all revenues generated from provision of paid television service = 0.3% x Quarterly revenue.

Example 2: In 2021, Enterprise B generates VND 60 million from provision of paid television in the 1st Quarter.  Enterprise B must submit: VND (60 – 50) billion x 0.3% = VND 30 million in the 1^st Quarter. Starting from the 2^nd Quarter, Enterprise B shall submit fees for all revenues generated from provision of paid television service = 0.3% x Quarterly revenue.

Example 3: In 2021, Enterprise C generates a total of VND 50 billion or less from provision of paid television service hence shall not submit fees in 2021.

- From January 1, 2022, paid television service providers shall submit fees on a quarterly basis. Enterprises shall calculate and submit fees for all revenues generated in a quarter.

- Fees must be submitted before the 20^th of the first month of the following quarter”.

3. Amend Point b Clause 2 Article 5 as follows:

“b) Fee collectors shall declare, submit fees monthly and make statements annually according to Law on Tax Administration No. 38/2019/QH14 and Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government on elaborating to Law on Tax Administration”.

4. Amend Clause 2 Article 7 as follows:

“2. Other provisions related to declaration, collection, submission, management and publicizing of fee collection specified under this Circular shall conform to Law on Fees and Charges, Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government on elaborating to Law on Fees and Charges, Law on Tax Administration No. 38/2019/QH14, Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government on elaborating to Law on Tax Administration  and Circular No. 303/2016/TT-BTC dated November 15, 2016 of Minister of Finance guiding printing, issuance, management and use of instruments for collection of fee under state budget”. 

Article 2. Implementation

1. This Circular comes into force from January 1, 2021.

2. In case relevant legislative documents mentioned in this Circular are revised or replaced, the new and revised, replaced documents shall prevail.

3. Difficulties that arise during the implementation should be reported to Ministry of Finance for further notice./.