VietnameseCircular No. 278/2016/TT-BTC dated November 14, 2016 of the Ministry of Finance providing for fees in medical sector, and the collection, transfer, management and use thereof
ATTRIBUTE
| Issuing body: | Ministry of Finance | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 278/2016/TT-BTC | Signer: | Vu Thi Mai |
| Type: | Circular | Expiry date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Issuing date: | 14/11/2016 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Medical - Health , Tax - Fee - Charge |
THE MINISTRY OF FINANCE
Circular No.278/2016/TT-BTC dated November 14, 2016 of the Ministry of Finance providing for fees in medical sector, and the collection, transfer, management and use thereof
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 Government s Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on fees and charges;
Pursuant to the Government s Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, powers and organizational structure of Ministry of Finance;
At the request of the Director of the Tax Policy Department,
Minister of Finance promulgates this Circular to provide for fees in medical sector, and the collection, transfer and management thereof.
Article 1. Scope of adjustment and subject of application
1. This Circular provides regulations on fees in medical sector, and the collection, transfer, management and use thereof.
2. This Circular applies to payers and collectors of the fees in medical sector, and other organizations and individuals involved in the collection, transfer, management and use thereof.
Article 2. Payers
Any organizations/ individuals submitting applications to state authorities for processing issues in medical sector as prescribed in the Fee Schedule enclosed herein must pay fees.
Article 3. Collectors
Affiliates of Ministry of Health, affiliates of Ministry of National Defense, Departments of Health of provinces/ central-affiliated cities shall be responsible for collecting fees in compliance with regulations herein.
Article 4. Fee
Fees in medical sector are prescribed in the Fee Schedule enclosed with this Circular.
Article 5. Declaration and transfer of fees
1. Not later than the 05thday of every month, each collector must transfer the fees collected in the previous month into the designated state budget account which is opened at the State Treasury.
2. The collectors shall declare and transfer collected fees on a monthly basis, and make statement of fees on an annual basis in accordance with regulations in Clause 3 Article 19 and Clause 2 Article 26 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 by Minister of Finance guiding the implementation of a number of articles of the Law on tax management, the Law on amendments to the Law on tax management and the Government s Decree No. 83/2013/ND-CP dated July 22, 2013.
Article 6. Management and use of fees
1. A collector that is an agency affiliated to the Ministry of National Defence may retain 80% of the sum of collected fees in order to cover its expenditures in accordance with regulations in Clause 2 Article 5 of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016. The remaining amount (20%) must be transferred to state budget according to chapters and sub-items of the applicable State Budget Index.
2. The management and use of fees by collectors that are affiliates of Ministry of Health or Departments of Health of provinces/ central-affiliated cities:
a) Each collector must transfer the whole amount of collected fees to the state budget, except for the case prescribed in Point b Clause 2 of this Article. Expenditure for carrying out the fee collection activities shall be covered by the state budget and specified in the collector’s estimate in accordance with the policies and spending limits regulated by laws.
b) If the collector is allocated funding for operation derived from collected fees in accordance with regulations in Clause 1 Article 4 of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, that collector may retain 80% of the sum of collected fees in order to cover its expenditures as prescribed in Article 5 of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016. The remaining amount (20%) must be transferred to state budget according to chapters and sub-items of the applicable State Budget Index.
Article 7. Implementation organization
1. This Circular comes into force as of January 01, 2017 and supersedes the Circular No. 03/2013/TT-BTC dated January 08, 2013 by Minister of Finance providing for fees for processing applications for certificate of eligibility for conducting conditional business activities, fees for verifying standards and conditions for practicing in medical and/or pharmaceutical sectors, fees for processing applications for license to import/ export medical equipment/ pharmaceutical products, medical practicing certificates and operating license for health facilities.
2. Other contents related to the collection, transfer, management and use of fees, receipts and announcement of regulations on the fee collection, which are not provided for in this Circular, shall be performed in conformity with regulations in the Law on fees and charges, the Government s Decree No. 120/2016/ND-CP dated August 23, 2016, the Circular No. 156/2013/TT-BTC dated November 06, 2013 by Minister of Finance, the Circular by Minister of Finance providing for the printing, issuance, management and use of receipts of fees and charges which are the government revenues, and other documents on amendments and supplements thereof (if any).
3. Any difficulties arising in the course of implementation of this Circular should be promptly reported to Ministry of Finance for consideration./.
For the Minister
The Deputy Minister
Vu Thi Mai
SCHEDULE OF FEES IN MEDICAL SECTOR
(To attach with the Circular No. 278/2016/TT-BTC dated November 14, 2016 by Minister of Finance)
No. | Type of fee/ charge | Unit | Fee/ charge (VND 1,000 thousand) |
I | Fees for processing applications for license to receive/ import/ export insecticidal and germicidal chemicals and preparations for household and medical use, and certificates thereof |
|
|
1 | Fee for processing applications for license to conduct experiments on insecticidal and germicidal chemicals and preparations for household and medical use | Application | 2,000 |
2 | Fee for processing applications for sale registration certificates of insecticidal and germicidal chemicals and preparations for household and medical use |
|
|
a | Registration of new preparations/ chemicals | Application | 8,000 |
b | Change of name | Application | 5,000 |
c | Application for extension of registration number | Application | 1,000 |
d | Appraisal of applications for additional registration of preparations/ chemicals | Time |
|
| Change of name, address of manufacturer/ applicant; change of the ownership of sale registration certificate; re-issuance of sale registration certificate |
| 1,000 |
| Change of manufacturing location, manufacturer and change in effects, quality criteria or method of using preparations/ chemicals |
| 2,000 |
3 | Fee for processing applications for certificate of advertising contents for insecticidal and germicidal chemicals and preparations for household and medical use | Application | 1,000 |
4 | Fee for verifying the eligibility for Certificate of Free Sale of insecticidal and germicidal chemicals and preparations for household and medical use | Time | 2,000 |
5 | Fee for processing applications for license to import insecticidal and germicidal preparations for household and medical use | Application | 2,000 |
6 | Declaration of eligibility to produce preparations, to conduct testing/ experiment for/ on preparations, or to provide preparations-used insecticidal and germicidal service | Application | 300 |
II | Fees for processing applications for license to sell/ import/ manufacture/ declare medical equipment |
|
|
1 | Fees for processing applications for license to sell or declaration of applicable standards of medical equipment/ in vitro diagnosis medical devices |
|
|
a | New license/ declaration |
|
|
| Of type A | Application | 1,000 |
| Of type B | Application | 3,000 |
| Of type C, D | Application | 5,000 |
b | Application for extension of license | Application | 2,000 |
c | Re-issuance of license | Application | 1,000 |
2 | Fees for processing applications for license to import medical equipment | Application | 2,000 |
3 | Fees for processing applications for license to export medical equipment | Application | 1,000 |
III | Fees for processing applications for certificate of eligibility to conduct business activities in medical equipment | Application | 3,000 |
IV | Fees for verifying operating conditions, standards and conditions for practicing in medical sector |
|
|
1 | Verifying conditions to issue/ re-issue operating license due to the revocation of license in accordance with regulations in Clause 1 Article 48 of the Law on medical examination and treatment; upon the change of form of organization, division, consolidation or merging of health facilities; verifying conditions to issue the operating license when changing the location of health facility; verifying conditions to issue the operating license when changing scale of ward/ room, the number of hospital beds, or organizational structure of health facility: | Time |
|
| Hospitals |
| 10,500 |
| General clinics, maternity wards, infirmaries of people’s public security forces, family medical examination and treatment facilities (or medical examination and treatment facilities using family remedies) |
| 5,700 |
| Specialty clinics. Preventive medical consulting, examination and treatment clinics. Clinics of occupational diseases. Medical imaging clinics, X-ray clinics. Testing clinics. Medical service providers. Health facilities of other forms of organization. |
| 4,300 |
| Traditional medicine facilities. Communal-level health stations, infirmaries and health facilities of equivalent level. |
| 3,100 |
2 | Verifying the satisfaction of eligibility requirements of health facility to make medical intervention for sex reassignment | Time | 10,500 |
3 | Verifying conditions to issue operating license due to loss or damage or revocation of license in accordance with regulations in Clause 1 Article 48 of the Law on medical examination and treatment; re-issue operating license due to change of name of health facility, or change of person taking charge of professional and technical aspects of the health facility | Time | 1,500 |
4 | Verifying the satisfaction of eligibility requirements of health facility upon its change of specialized sectors or addition of professional and technical items | Time | 4,300 |
5 | Verifying conditions to issue, re-issue or modify practicing certificate in medical examination and treatment for persons whose practicing certificates are revoked in accordance with regulations in Clause 1 Article 29 of the Law on medical examination and treatment | Time | 360 |
6 | Verifying contents of television advertisements, programs recorded on tapes, disks, software or other materials, and documents used in the advertisement for medical examination and treatment services | Time | 1,000 |
7 | Verifying conditions to re-issue practicing certificate in medical examination and treatment in cases where practicing certificates are lost, damaged or revoked in accordance with regulations in Points a, b Clause 1 Article 29 of the Law on medical examination and treatment | Time | 150 |
8 | Verifying the satisfaction of eligibility requirements for certificates of traditional medicine practitioners | Time | 2,500 |
9 | Verifying the satisfaction of eligibility requirements to grant certificates of family remedies or medicines | Time | 2,500 |
V | Fees for verifying the satisfaction of eligibility requirements to grant certificate of bio-safety laboratory |
|
|
1 | Class 1, 2 bio-safety laboratories | Time | 4,500 |
2 | Class 3, 4 bio-safety laboratories | Time | 9,000 |
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