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Tax and License Fee Reduction under Circular 65/2025 in Vietnam

On June 30, 2025, the Ministry of Finance issued Circular 65/2025/TT-BTC, amending Circular 265/2016/TT-BTC, which regulates the collection rates, collection, payment, management, and use of fees for granting radio frequency licenses and radio frequency usage fees (amended in Circular 11/2022/TT-BTC). Accordingly, from July 1, 2025, taxes, state fees for granting certain licenses under Circular 65/2025/TT-BTC will be reduced. Below, Viet An Law will update the tax and license fee reduction under Circular 65/2025 in Vietnam.

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    Amendment of the agency collecting state fees for granting licenses to use radio frequencies

    Previously, Circular 265/2016/TT-BTC stipulated that the Radio Frequency Department (under the Ministry of Information and Communications) is the organization that collects state fees for granting radio frequency use licenses and using radio frequencies.

    However, Circular 65/2025/TT-BTC has new regulations as follows: The competent state agency that grants licenses to use radio frequencies according to the provisions of the law on radio frequencies is the organization that collects state fees.

    This regulation is to comply with the new regulations on the authority to grant licenses for the use of radio frequencies according to the provisions of the law on radio frequencies. Previously, this authority belonged to the Radio Frequency Department (under the Ministry of Information and Communications). However, according to the new regulations, in Articles 28 to 33 of Decree 133/2025/ND-CP, the granting of licenses for the use of radio frequencies and the use of radio frequencies from July 1, 2025 will be carried out by the People’s Committees at the provincial level.

    Tax and license fee reduction under Circular 65/2025 in Vietnam

    Tax and license fee reduction under Circular 652025 in Vietnam

    Circular 65/2025/TT-BTC has amended and supplemented points and clauses in the Table of fees for granting radio frequency licenses and annual radio frequency usage fees of Circular No. 265/2016/TT-BTC as follows:

    No.

    Expenditure

    Annual fee for 12 months (1,000 VND)

    IV FIXED SATELLITE SERVICES AND MOBILE SATELLITE SERVICES
    1 Earth Satellite Station  
    1.2 Terminal equipment for fixed use sharing the satellite uplink frequency band, with variable transmission bandwidth depending on usage demand, belonging to the satellite multiple access system (except for Point 1.5, Clause 1, Section IV): Fee per terminal 1.000
    1.3 Subscriber terminal equipment under mobile satellite communication systems (except for Point 1.5, Clause 1, Section IV): Fee per terminal 240
    1.5 Subscriber terminal equipment using low Earth orbit (LEO) satellite technology: Fee per terminal 15

    Compared with Circular 265/2016/TT-BTC, the reduction of taxes, state fees for granting some licenses according to Circular 65/2025/TT-BTC is shown as follows:

    • Previously, the earth satellite station was calculated according to the transmission bandwidth, the reception level was based on the occupied bandwidth (BW), with many reception levels from 1-60 million. However, the new regulation only has one reception level of 1 million VND.
    • Additional fee for subscriber terminals using low-orbit satellite technology: the fee for each terminal is 15,000 VND. Accordingly, if subjects 1.2 and 1.3 fall into this category, they will not have to pay the high fee as before.

    The license fee is charged for each radio frequency license

    The license fee is charged for each radio frequency license

    Circular 65/2025/TT-BTC amended and supplemented Clause 2, Article 4 of Circular 265/2016/TT-BTC on license fees calculated for each radio frequency use license as follows:

    • License renewal and re-issuance fee: the collection rate is 20% of the license issuance fee.
    • License amendment and supplement fee: the collection rate is equal to the license issuance fee. In case of license amendment and supplement that does not require resetting the frequency or requires resetting the frequency according to regulations in specialized legal documents: the collection rate is 20% of the license issuance fee.

    Thus, if previously the fee for amending and supplementing license content was divided into: not having to re-determine the frequency, equal to 20% of the license fee; having to re-determine the frequency, equal to the license fee, the new regulation only stipulates the collection level equal to the license fee.

    Adding more cases exempted from radio frequency license fees and radio frequency usage fees

    If previously, Circular 265/2016/TT-BTC only provided general regulations on cases exempted from fees, the new regulations in Circular 65/2025/TT-BTC have specifically regulated the subjects exempted from fees for granting radio frequency licenses and exempted from radio frequency usage fees:

    Exemption from radio frequency license fees

    • Radio station installed on fishing vessels.
    • Satellite terminal equipment for monitoring fishing vessel journeys.

    Free use of radio frequencies

    • Radio stations of foreign diplomatic missions, consular offices, representative offices of international organizations in Vietnam, and high-ranking foreign delegations visiting Vietnam that are subject to diplomatic privileges and immunities;
    • Radio stations that directly serve security and national defense only use frequencies for security and national defense purposes as prescribed in Article 45 of the Law on Radio Frequencies;
    • Radio stations serving the task of preventing natural disasters, floods, and storms use frequencies for the information network for preventing natural disasters, floods and storms;
    • Radio stations use frequencies for emergency, safety, search and rescue according to regulations;
    • Radio stations directly serving search and rescue operations under the Search and Rescue Organization System of Central and local Ministries, branches;
    • Radio stations of charitable organizations serving humanitarian activities;…

    The toll collection organization is allowed to retain 40% of the collected toll amount to cover the costs of service provision and toll collection activities.

    If previously, the fee collection organization was allowed to deduct 50% (fifty percent) of the collected fee amount to cover the costs of management and fee collection according to the regime, then according to the new regulations in Circular 265/2016/TT-BTC, the fee collection organization is allowed to keep 40% of the collected fee amount to cover the costs of service provision and fee collection activities; and must pay 60% of the collected fee amount to the state budget according to the chapters and items of the current State Budget Table of Contents.

    This regulation is to comply with Decree No. 82/2023/ND-CP, amending and supplementing a number of articles of Decree No. 120/2016/ND-CP detailing and guiding the implementation of a number of articles of the Law on State fees.

    Supplementing regulations on payment of radio frequency usage fees for enterprises that are allowed to pilot controlled telecommunications services using low-orbit satellite technology

    Circular 65/2025/TT-BTC has supplemented Point c, Clause 1, Article 6 of Circular No. 265/2016/TT-BTC. accordingly, enterprises granted licenses to use radio frequencies and equipment to pilot controlled telecommunications services using low-orbit satellite technology instead of granting licenses to use radio frequencies and equipment to terminal users must pay radio frequency usage fees as follows:

    • Every quarter, before the 10th day of the first month of the following quarter, the enterprise shall send to the competent state agency that grants radio frequency use licenses a report on the number of terminals using the service for 15 days or more of each month in the quarter.
    • The competent state agency that grants radio frequency usage licenses determines the amount of radio frequency usage fees that enterprises must pay in the quarter based on the enterprise’s report according to the following regulations:
    • The amount of radio frequency usage fee payable in a quarter is equal to the total amount of radio frequency usage fee for each month in the quarter.
    • The amount of the radio frequency usage fee for one month is equal to the collection rate for 12 months, according to current regulations at the time of receiving the enterprise’s report on radio frequency usage fee divided by 12 multiplied by the number of terminals using the service for 15 days or more of the corresponding month.

    This content is in accordance with Decision No. 659/QD-TTg of the Prime Minister on allowing a controlled pilot implementation of telecommunications services using low-orbit satellite technology without limiting the percentage of share ownership, capital contribution or contribution ratio of foreign investors.

    Above is an update on new regulations on tax and license fee reduction under Circular 65/2025 in Vietnam. If you have any related questions or need advice on licensing procedures, please contact Viet An Law for the best advice and support!

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