Circular No. 15/2023/TT-BTC dated March 10th, 2023 of the Minister of Finance on providing guidelines on collection, transfer and accounting of contributions to Vietnam Public-Utility Telecommunication Service Fund by 2025

This Circular provides guidelines on collection, transfer and accounting of contributions made by telecommunications enterprises to the Vietnam Public-utility Telecommunication Service Fund (VTF) for implementing the Program on provision of public-utility telecommunication services by 2025 approved in the Decision No. 2269/QD-TTg dated December 31, 2021.

Accordingly, Telecommunications enterprises mentioned in Clause 2 Part IV Article 1 of the Decision No. 2269/QD-TTg must make contributions to VTF.

Contribution amount shall be calculated according to the regulations at Article 3 of this Circular and may be recorded in business expenses of the enterprises.

This Circular takes effect from April 25th, 2023.