THE MINISTER OF FINANCE
Pursuant to the Government�s Decree No.15/CP of March 2, 1993 on the tasks, powers and management responsibilities of the ministries and ministerial-level agencies;
Pursuant to the Government�s Decree No.178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Finance Ministry;
Pursuant to the Government�s Decree No.109/1997/ND-CP of November 12, 1997 on post and telecommunications; Decree No.55/2001/ND-CP of August 23, 2001 on the management, provision and use of Internet services;
Pursuant to the Government�s Decree No.04/1999/ND-CP of January 30, 1999 on charges and fees belonging to the State budget;
After consulting with the General Department of Post and Telecommunications and at the proposal of the General Director of Tax,
DECIDES:
Article 1.- To issue together with this Decision the Table of charge and fee levels for the granting and management of Internet domain names and addresses in Vietnam.
Article 2.- Payers of charges and fees at the levels prescribed in Article 1 of this Decision are domestic and foreign organizations (agencies, enterprises, units...), which have their Internet domain names and addresses in Vietnam granted and managed by the State management bodies under the Government�s Decree No.109/1997/ND-CP of November 12, 1997 on post and telecommunications and Decree No. 55/2001/ND-CP of August 23, 2001 on the management, provision and use of Internet services.
Article 3.- The State management bodies in charge of the management, establishment and use of the Internet network in Vietnam shall have to collect and remit charges and fees in strict accordance with this Decision (hereafter referred collectively to as collecting agencies).
1. The agencies collecting charges and fees for the granting and management of Internet domain names and addresses are entitled to deduct 90% (ninety percent) of the collected charge and fee amounts before remitting them into the State budget to cover the expenses for the granting and management of Internet domain names and addresses in Vietnam as well as for the charge and fee collection according to the contents defined at Item b2.2 (b2), Point 2 of the Finance Ministry�s Circular No.21/2001/TT-BTC of April 3, 2001 guiding the amendment of a number of contents of Circular No.54/1999/TT-BTC of May 10, 1999 which guides the implementation of the Government�s Decree No.04/1999/ND-CP on charges and fees belonging to the State budget and the following spending contents:
- Payment of annuities to the regional and international organizations in charge of Internet domain names, addresses and network identification numbers in Vietnam.
- Maintenance of operations of the system of national domain name servers (DNS) on the Internet network.
- Participation in meetings, seminars and training courses on Internet held by international organizations, where Vietnam has to finance by itself.
The above-prescribed deducted amount must be used for the right purposes with lawful vouchers. Upon the year-end final account settlement, if it is not used up, the remaining amount must be remitted into the State budget.
2. The collecting agencies shall have to estimate the revenue, expenditure and manage the use of charges and fees for the granting and management of Internet domain names and addresses strictly according to the provisions of the above-mentioned Circulars No.54/1999/TT-BTC and No.21/2001/TT-BTC of the Finance Ministry.
3. The total charge and fee amount collected from the granting and management of Internet domain names and addresses, after subtracting the temporarily deducted amount at the rate defined at Point 1 of this Article, must be remitted into the State budget according to the relevant chapter, category and clause, item 046 of the current State budget index.
Article 4.- Tax offices in the localities where charges and fees for the granting and management of Internet domain names and addresses are collected shall have to issue vouchers for the collection of charges and fees; guide and inspect the collection of charges and fees for the granting and management of Internet domain names and addresses in Vietnam strictly according to this Decision and above-mentioned Circulars No.54/1999/TT-BTC and No.21/2001/TT-BTC of the Finance Ministry.
Article 5.- This Decision takes effect 15 days after its signing. All regulations on the collection of Internet management charges and fees contrary to this Decision are hereby annulled.
Article 6.- Organizations, agencies and enterprises liable to pay charges and fees for the granting and management of Internet domain names and addresses in Vietnam, units tasked to organize the collection of charges and fees for the granting and management of Internet domain names and addresses in Vietnam and concerned agencies shall have to implement this Decision.
For the Finance Minister
Vice Minister
VU VAN NINH
TABLE OF CHARGE AND FEE LEVELS FOR THE GRANTING AND MANAGEMENT OF INTERNET DOMAIN NAMES AND ADDRESSES IN VIETNAM