Circular 64/2020/TT-BTC providing for charges in medical sector

CIRCULAR

On providing for charges in medical sector, and the remittance thereof

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

Pursuant to the Government’s Decree No. 87/2017/ND-CP of July 26, 2017, on defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Prime Minister’s Directive No. 11/CT-TTg dated March 04, 2020 on urgent tasks and solutions to remove difficulties for production and business, ensure social security in response to the COVID-19 epidemic;

At the proposal of the Director of the Tax Policy Department;

The Minister of Finance hereby promulgates this Circular on providing for charges in medical sector, and the remittance thereof.

Article 1. The rate and remittance of charges in medical sector

Any organizations, individuals that request the state management agency for processing issues in medical sector shall pay charges as follows:

1. From the effective date of this Circular to the end of December 31, 2020:

a) The charge rate to be remitted shall be equal to 70% of the charge rate specified in Article 1 of the Circular No. 11/2020/TT-BTC dated February 20, 2020 of the Minister of Finance on amending and supplementing a number of articles of the Circular No. 278/2016/TT-BTC dated November 14, 2016 on providing for fees in medical sector, and the collection, payment, management and use thereof (hereinafter referred to as the Circular No. 11/2020/TT-BTC).

b) The charge rate to be remitted shall be equal 70% of the charge rate provided in Part II; Part III; Sections 2, 3, 5, 6, 7, 8 and 9, Part IV and Part V of the charge Tariff in medical sector promulgated together with the Circular No. 278/2016/TT-BTC dated November 14, 2016 of the Minister of Finance on providing for fees in medical sector, and the collection, payment, management and use thereof (hereinafter referred to as the Circular No. 278/2016/TT-BTC).

c) During the effective period of this Circular, the charge rate in medical sector specified in Article 1 of the Circular No. 11/2020/TT-BTC and the charge Tariff in medical sector promulgated together with the Circular No. 278/2016/TT-BTC shall not be applied.

2. From January 01, 2021, the charge rate in medical sector specified in Article 1 of the Circular No. 11/2020/TT-BTC and the charge Tariff in medical sector promulgated together with the Circular No. 278/2016/TT-BTC shall be applied.

Article 2. Effect

1. This Circular takes effect from July 08, 2020 to the end of December 31, 2020.

2. Provisions on scope of regulations, subjects of application, charge payers; collecting agency, the charge declaration and remittance; management and use of charge; documents on the charge collection, publicity of charge collection regimes and other relevant regulations that are not prescribed in this Circular shall comply with the Circular No. 278/2016/TT-BTC.

3. Any problem arising in the course of implementation should be promptly reported to the Ministry of Finance to review and additional guidance./.