Official Letter 398/TCT-QLN 2025 Urging Fee Collection

To: Department of Telecommunications
(Telecommunications Department Building, Dương Đình Nghệ Street, Yên Hòa Ward, Cầu Giấy District, Hanoi City)

The General Department of Taxation has received Official Letter No. 5425/CVT-KHTC dated December 11, 2024, from the Department of Telecommunications regarding the enforcement of fee debts of telecommunications enterprises. Regarding this matter, the General Department of Taxation has the following opinions:

• Clause 1 and Clause 2, Article 3 of the Tax Administration Law stipulate:
  “1. Tax is a compulsory contribution to the state budget by organizations, households, business households, and individuals in accordance with the tax laws.
  2. Other revenues belonging to the state budget managed and collected by the tax administration agency...”

• Clause 17, Article 3 of the Tax Administration Law stipulates:
  “17. Tax debt is the tax and other revenues belonging to the state budget managed and collected by the tax administration agency that have not been paid to the state budget by the taxpayer after the deadline for payment as stipulated.”

• Clause 1, Article 124 of the Tax Administration Law stipulates cases where administrative enforcement decisions on tax management are applied:
  “1. Taxpayers who have tax debts exceeding 90 days from the deadline for payment as prescribed.
  2. Taxpayers who have tax debts after the extension period for tax payment.
  3. Taxpayers who have tax debts and engage in asset dispersal or flee.
  4. Taxpayers who do not comply with administrative penalties for tax management violations within the time limits specified in the penalty decision, unless granted a suspension or temporary halt in executing the penalty decision...”

Based on the above provisions, the application of enforcement measures is carried out for taxpayers with tax debts in the cases specified in Clause 1, 2, 3, 4, Article 124 of the Tax Administration Law. The fees of enterprises managed and collected by the Department of Telecommunications under the task assigned by the Ministry of Information and Communications are not considered revenues managed by the tax administration agency. The Department of Telecommunications is requested to manage and urge the collection of fees according to the functions and tasks assigned.

The General Department of Taxation informs the Department of Telecommunications for acknowledgment and implementation.