Circular No. 10/2025/TT-BTC dated March 19, 2025 on rates, collection, payment, management and use of fees for maintaining the use of internet resources and charges for allocation and registration of internet resources

CIRCULAR

ON RATES, COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES FOR MAINTAINING THE USE OF INTERNET RESOURCES AND CHARGES FOR ALLOCATION AND REGISTRATION OF INTERNET RESOURCES

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

Pursuant to the Law on State Budget dated June 25, 2015;

Pursuant to the Law on Telecommunications dated November 24, 2023;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to Decree No. 147/2024/ND-CP dated November 09, 2024 of the Government on management, provision, and use of Internet services and online information;

Pursuant to Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government on elaboration of and guidelines for implementation of a number of articles of the Law on Fees and Charges; Decree No. 82/2023/ND-CP dated November 28, 2023 of the Government on amendments to a number of articles of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government on elaboration of and guidelines for implementation of a number of articles of the Law on Fees and Charges;

Pursuant to Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government on elaboration of a number of articles of the Law on Tax Administration; Decree No. 91/2022/ND-CP dated October 30, 2022 of the Government on amendments to a number of articles of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government on elaboration of a number of articles of the Law on Tax Administration;

Pursuant to Decree No. 11/2020/ND-CP dated January 20, 2020 of the Government on administrative procedures under the field of State Treasury;

Pursuant to Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and documents;

Pursuant to Decree No. 29/2025/ND-CP dated February 24, 2025 of the Government on functions, duties, powers and organizational structure of the Ministry of Finance;

At the request of the Director General of the Department of Tax, Fee and Charge Policy Management and Supervision;

The Minister of Finance hereby promulgates this Circular on rates, collection, payment, management and use of fees for maintaining the use of Internet resources and charges for allocation and registration of Internet resources.

Article 1. Scope and regulated entities

1. Scope

This Circular provides for the rates, collection, payment, management and use of fees for maintaining the use of Internet resources (including: fees for maintaining the use of the national domain name ".vn", fees for maintaining the use of Internet Protocol (IP) addresses, and fees for maintaining the use of network identifiers); charges for allocation and registration of Internet resources (including: charges for registration of the national domain name ".vn", charges for registration of IP addresses, and charges for registration of network identifiers).

2. Regulated entities

a) Domestic and foreign organizations and individuals that are allocated, registered to use the national domain name ".vn"; domestic organizations that are allocated, assigned, registered to use Vietnam's IP addresses and network identifiers;

b) State agencies with authority over the allocation, assignment, registration, and use of Vietnam’s Internet resources;

c) Other relevant organizations and individuals involved in the collection, payment, management and use of fees for maintaining the use of Internet resources and charges for allocation and registration of Internet resources.

Article 2. Payers of fees and charges

Payers of fees and charges are domestic and foreign organizations and individuals that are allocated, registered to use the national domain name ".vn", and domestic organizations that are allocated, assigned, registered to use IP addresses and network identifiers of Vietnam as prescribed by law.

Article 3. Collecting entities

The agencies authorized to carry out the allocation, assignment, registration, and use of Vietnam’s Internet resources in accordance with the law shall act as collecting entities of fees and charges under this Circular.

Article 4. Rates of fees and charges

1. Rates of charges for registration of the national domain name ".vn" and fees for maintaining the use of the national domain name ".vn" shall be implemented as specified in Section I of the Schedule of fees and charges enclosed with this Circular.

2. Rates of charges for registration of IP addresses and fees for maintaining the use of IP addresses shall be implemented as specified in Section II of the Schedule of fees and charges enclosed with this Circular.

3. Rates of charges for registration of network identifiers and fees for maintaining the use of network identifiers shall be implemented as specified in Section III of the Schedule of fees and charges enclosed with this Circular, applicable to each network identifier from the third network identifier onward of the registered organization.

Article 5. Declaration and payment of fees and charges

1. Fee and charge payers shall pay fees and charges to the fee- and charge-collecting entity at the rates specified in Article 4 of this Circular, using the payment methods provided in Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance on methods, deadlines for collection, payment, and declaration of fees and charges under the competence of the Ministry of Finance.

2. For the charge for registration of the national domain name ".vn" and the fee for maintenance of use of “.vn” domain names:

a) The charge for registration of use of “.vn” domain names shall be paid once at the time of registration. The fee for maintenance of use of “.vn” domain names shall be paid annually (12 months): the initial payment shall be made upon registration, and subsequent annual payments shall be made upon expiry of the domain name.

b) In case of transfer of rights to use a “.vn” domain name, the transferee organization or individual shall pay:

The charge for registration of use of the “.vn” domain name upon re-registration as prescribed;

The fee for maintenance of use of the “.vn” domain name for the remaining years after the expiration of the previously paid maintenance period.

c) In case of change in the registrant of a “.vn” domain name, the new registrant shall pay the fee for maintenance of use of the domain name for the subsequent years after the expiration of the previously paid maintenance period.

dd) From the effective date of this Circular to December 31, 2025:

Vietnamese citizens aged from 18 to 23 years registering “id.vn” domain names shall start paying the maintenance fee from the third year of use;

Enterprises (with enterprise registration certificates issued within 12 months prior to the date of domain name registration) and business households (with business household registration certificates) registering “biz.vn” domain names shall start paying the maintenance fee from the third year of use.

The fee calculation shall start from the first day of the third year from the date the domain name is granted. This provision applies only to the first newly registered domain name.

3. For the charge for registration of use of IP addresses and the fee for maintenance of use of IP addresses:

a) The charge for registration of use of IP addresses shall be paid once upon registration.  The fee for maintenance of use of IP addresses shall be paid annually (12 months):  the initial payment shall be made upon registration; subsequent annual payment dates shall be fixed for each organization (IP address member) and based on the date the IP addresses are first allocated.

b) In case an organization registers for both IPv4 and IPv6 addresses: If both address types are used at the same level, the organization shall pay the charge for registration of use and the fee for maintenance of only one type of IP address; if the levels of use differ, the organization shall pay the charge and fee for the address type with the higher applicable rate.

c) In case an organization is allocated additional IP addresses, thereby increasing the level of use (not applicable to cases of change in registrant as prescribed in point dd of this Clause), the organization shall pay:

The subsequent registration charges as specified in Section II of the Schedule of fee and charge rates enclosed with this Circular. The payment shall be made prior to the allocation of IP addresses.

The additional maintenance fee for the remaining period of the paid year. The payable fee amount = (New maintenance fee rate – Previous maintenance fee rate) x (Remaining months of the paid year/12 months). Payment must be made before the IP addresses are allocated.  From the subsequent year, the organization shall pay fees according to the new usage level.

d) In case of a change in the registrant of the IP addresses that does not result in increased usage level, the new registrant shall not be required to pay additional fees or charges for the previously paid IP address blocks. From the following year, the maintenance fee shall be paid as prescribed.

d) In case of a change in the registrant of the IP addresses that results in an increased usage level, the new registrant shall pay the difference between the two usage levels for the remaining period of the paid year.  The additional fee shall be paid prior to the allocation of the IP addresses. From the subsequent year, the organization shall pay fees according to the new usage level.

4. Regarding the registration fee for the use of network identifiers and the maintenance fee for the use of network identifiers

a) The registration fee for the use of network identifiers shall be paid once upon registration, applicable to each network identifier from the third identifier onward. The maintenance fee for the use of network identifiers shall be paid annually (12 months), applicable to each network identifier from the third identifier onward. The initial payment shall be made at the time of registration, and the payment date for subsequent years shall be fixed for each organization based on the time when the network identifier was allocated and issued.

b) For organizations that were allocated and issued network identifiers prior to the effective date of this Circular, the maintenance fee shall be paid at the rate applicable to the following year for each network identifier from the third identifier onward, in accordance with the provisions of this Circular. The fee calculation date shall be the effective date of this Circular.

5. No later than Monday of each week, the fee-collecting entity must transfer the fees collected in the previous week to the pending fee account at the State Treasury.

The fee- and charge-collecting entity shall declare, collect, remit, and finalize the fees and charges in accordance with Circular No. 74/2022/TT-BTC.

Article 6. Management and use of fees and charges

1. The charge-collecting entity shall remit all the collected charges to the state budget (central budget) under the current state budget entries.

2. The fee-collecting entity may retain 85% of the collected fee amount and shall remit 15% to the state budget (central budget) under the appropriate chapter and sub-item of the state budget entries.

3. The retained fee amount by the collecting entity as specified in Clause 2 of this Article shall be managed and used to cover the costs related to registration, management, maintenance and development of the operation of the national domain name “.vn”, Vietnamese IP addresses, network identifiers, technical system maintenance, and fee collection activities in accordance with Clause 4 Article 1 of Decree No. 82/2023/ND-CP dated November 28, 2023 of the Government on amendments to Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government on elaboration of and guidelines for certain Articles of the Law on Charges and Fees.

Article 7. Implementation

1. This Circular comes into force as of May 3, 2025.

2. This Circular replaces Circular No. 20/2023/TT-BTC dated April 13, 2023 of the Minister of Finance on the rates, collection, remittance, management and use of the fees for maintaining the use of domain names and IP addresses, the registration fees for the national domain name “.vn”, and the registration fees for the use of IP addresses.

3. Other matters related to the collection, remittance, receipts, and public disclosure of the fee and charge regime not mentioned in this Circular shall comply with the provisions of:  the Law on Charges and Fees; Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government on elaboration of and guidelines for certain articles of the Law on Charges and Fees; Decree No. 82/2023/ND-CP dated November 28, 2023 of the Government on amendments to Decree No. 120/2016/ND-CP; the Law on Tax Administration; Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government on elaboration of certain articles of the Law on Tax Administration; Decree No. 91/2022/ND-CP dated October 30, 2022 of the Government on amendments to Decree No. 126/2020/ND-CP; Decree No. 11/2020/ND-CP dated January 20, 2020 of the Government on administrative procedures in the field of State Treasury; Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and documents; and Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance providing guidelines for implementation of certain articles of the Law on Tax Administration dated June 13, 2019, Decree No. 123/2020/ND-CP of the Government on invoices and documents.

4. In the event that legal documents referred to in this Circular are amended, supplemented or replaced, the new provisions shall apply accordingly.

5. During the implementation process, if any difficulties arise, organizations are requested to promptly report to the Ministry of Finance for review and additional guidance./.

APPENDIX

ON SCHEDULE OF FEES AND CHARGES
(Enclosed with Circular No. 10/2025/TT-BTC dated March 19, 2025 of the Minister of Finance)

I. CHARGE FOR REGISTRATION OF NATIONAL DOMAIN NAME “.VN” AND FEE FOR MAINTENANCE OF USE OF THE NATIONAL DOMAIN NAME ".VN"

II. FEE FOR REGISTRATION AND MAINTENANCE OF USE OF IP ADDRESSES

III. CHARGES FOR REGISTRATION OF NETWORK IDENTIFIERS AND FEES FOR MAINTENANCE OF NETWORK IDENTIFIER USAGE