Circular 59/2023/TT-BTC the rates, collection, remittance, management and use of charges in the medical sector

  • Summary
  • Content
  • Status
  • Vietnamese
  • Download
Save

Please log in to use this function

Send link to email

Please log in to use this function

Error message
Font size:

ATTRIBUTE

Circular No. 59/2023/TT-BTC dated August 30, 2023 of the Ministry of Finance prescribing the rates, collection, remittance, management and use of charges in the medical sector
Issuing body: Ministry of FinanceEffective date:
Known

Please log in to a subscriber account to use this function.

Don’t have an account? Register here

Official number:59/2023/TT-BTCSigner:Cao Anh Tuan
Type:CircularExpiry date:Updating
Issuing date:30/08/2023Effect 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

SUMMARY

From October 16, 2023: Increase 20% of charges in the medical sector

On August 30, 2023, the Ministry of Finance issuses Circular No. 59/2023/TT-BTC prescribing the rates, collection, remittance, management and use of charges in the medical sector. Bellows are a number of remarkable contents of this Circular:

1. Charge payers in the medical sector are organizations and individuals who are appraised by the State management agencies for the works, including:

  • Appraisal for granting receipt, import, export, and confirmation in the field of insecticidal and germicidal chemicals for medical and household use;
  • Appraisal for granting circulation, import, export permits, and announcement of medical equipment;
  • Appraisal of activities, standards, and conditions for practicing in the medical sector.

2. Charge-collecting organizations are the Ministry of Health, the Ministry of National Defense, the Ministry of Public Security or units under the Ministry of Health, the Ministry of National Defense and the Ministry of Public Security that are assigned to perform the charge collection tasks and the Departments of Health of provinces and centrally-run cities that perform the charge collection tasks.

3. From October 16, 2023: Increase 20% of charges in the medical sector:

  • The charge rates for appraisal for granting registration number of type-C and -D medical equipment: increased from VND 5,000,000 to VND 6,000,000 per dossier;
  • The charge rates for appraisal for granting; re-granting; modifying medical practice certificates for people have certificates revoked in accordance with Clause 1 Article 29 of the Law on Medical Examination and Treatment: increase from VND 360,000 per time to VND 430,000 per time, etc.

This Circular takes effect from October 16, 2023.

For more details, click here.
Download files here.
LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency
Effect status: Known

THE MINISTRY OF FINANCE

__________

No. 59/2023/TT-BTC

THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

________________________

Hanoi, August 30, 2023

CIRCULAR

Prescribing the rates, collection, remittance, management and use of charges in the medical sector

 

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

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

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

Pursuant to the Law on Medical Examination and Treatment dated November 23, 2009;

Pursuant to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, on detailing and guiding the implementation of a number of articles of the Law on Charges and Fees;

Pursuant to the Government's Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration; the Government's Decree No. 91/2022/ND-CP dated October 30, 2022, amending and supplementing a number of articles of the Decree No. 126/2020/ND-CP;

Pursuant to the Government's Decree No. 98/2021/ND-CP dated November 8, 2021, on the management of medical devices; the Government's Decree No. 07/2023/ND-CP dated March 3, 2023, amending and supplementing a number of articles of the Decree No. 98/2021/ND-CP;

Pursuant to the Government's Decree No. 155/2018/ND-CP dated November 12, 2018, on amendments to some articles related to business conditions under state management of the Ministry of Health;

Pursuant to the Government’s Decree No. 14/2023/ND-CP dated April 20, 2023, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

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

The Minister of Finance promulgates the Circular prescribing the rates, collection, remittance, management and use of charges in the medical sector.

 

Article 1. Scope of regulation and subjects of application

1. This Circular defines the rates, collection, remittance, management and use of charges in the medical sector, including:

a) Charge for appraisal for granting receipt, import, export, and confirmation in the field of insecticidal and germicidal chemicals for medical and household use;

b) Charge for appraisal for granting circulation, import, export permits, and announcement of medical equipment;

c) Charge for appraisal of activities, standards, and conditions for practicing in the medical sector.

2. This Circular applies to charge payers, charge-collecting organizations and other organizations and individuals involved in the collection, remittance, management and use of charges in the medical sector.

Article 2. Charge payers

Charge payers in the medical sector are organizations and individuals who are appraised by the State management agencies for the works specified in Clause 1 Article 1 of this Circular.

Article 3. Charge-collecting organizations

Charge-collecting organizations are the Ministry of Health, the Ministry of National Defense, the Ministry of Public Security or units under the Ministry of Health, the Ministry of National Defense and the Ministry of Public Security that are assigned to perform the charge collection tasks specified in Clause 1 Article 1 of this Circular and the Departments of Health of provinces and centrally-run cities that perform the charge collection tasks specified in Clause 1 Article 1 of this Circular.

Article 4. Charge rates

Charge rates in the medical sector are prescribed in the Charge Tariff in the medical sector promulgated together with this Circular.

Article 5. Declaration and payment

1. Charge payers shall pay charge at the rates specified in Article 4 of this Circular to the charge-collecting organizations by the forms defined in the Minister of Finance’s Circular No. 74/2022/TT-BTC dated December 22, 2022, providing for forms and time limits for the collection, payment and declaration of charges and fees falling under the Ministry of Finance’s competence.

2. By the 5th every month at the latest, charge-collecting organizations shall deposit the charge amount collected in the preceding month into an account of charge amounts awaiting remittance into the state budget, which are opened at the State Treasury. The charge-collecting organizations shall declare, collect, remit the collected charge amount and make finalization of such collected charge amount under Circular No. 74/2022/TT-BTC.

Article 6. Management and use of charges

1. Charge-collecting organizations which are the Ministry of National Defense, the Ministry of Public Security or units under the Ministry of National Defense and the Ministry of Public Security may retain 80% of the collected charge amount to cover expenditures as prescribed in Article 5 of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, on detailing and guiding the implementation of a number of articles of the Law on Charges and Fees.  20% of the collected charge amount shall be remitted into the state budget according to the chapter and sub-section of the current State Budget Index.

2. For charge-collecting organizations being the Ministry of Health or units under the Ministry of Health and Department of Health:

a) The charge-collecting organizations shall remit 100% of the collected charge amount into the state budget. The funding for the performance of work and collection of charges shall be included in state budget estimates of charge-collecting organizations according to the regime and norms of state budget expenditures.

b)  In case the charge-collecting organizations are state agencies entitled to use the collected charge amount to cover their operating expenses under Clause 1 Article 4 of Decree No. 120/2016/ND-CP, they may retain 80% of the collected charge amount to cover expenditures under Article 5 of Decree No. 120/2016/ND-CP, and shall remit 20% of the collected charge amount into the state budget according to the chapter and sub-section of the current State Budget Index.

Article 7. Implementation provisions

1. This Circular takes effect from October 16, 2023 and replaces the Minister of Finance’s Circular No. 278/2016/TT-BTC dated November 14, 2016, prescribing the rates, collection, remittance, management and use of the charges in the medical sector and the Minister of Finance’s Circular No. 11/2020/TT-BTC dated February 20, 2020, amending and supplementing a number of articles of the Minister of Finance’s Circular No. 278/2016/TT-BTC dated November 14, 2016.

2. Other contents relating to the collection, remittance, management, use, collection documents and disclosure of charge collection regime that are not specified in this Circular shall comply with the following documents: Law on Charges and Fees; Decree No. 120/2016/ND-CP; Law on Tax Administration; the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration; the Government’s Decree No. 91/2022/ND-CP dated October 30, 2022, on amending and supplementing a number of articles of Decree No. 126/2020/ND-CP; the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020, providing for administrative procedures in the field of state treasury; the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents; and the Minister of Finance’s Circular No. 78/2021/TT-BTC dated September 17, 2021, guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019, and the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents.

3. In case relevant documents mentioned herein are amended, supplemented or replaced during the implementation of this Circular, the amending, supplementing or replacing ones shall prevail.

4. Any difficulties arising in the course of implementation should be promptly reported to the Ministry of Finance for study and additional guidance./.

 

 

FOR THE MINISTER

THE DEPUTY MINISTER

 

 

 

Cao Anh Tuan

 

CHARGE TARIFF IN THE MEDICAL SECTOR

(Promulgated together with the Minister of Finance’s Circular No. 59/2023/TT-BTC dated August 30, 2023)

 

No.

Content

Calculation Unit

Rate

(VND 1,000)

I

Charge for appraisal for granting receipt, import, export, and confirmation in the field of insecticidal and germicidal chemicals for medical and household use

 

 

1

Appraisal for granting testing chemicals, insecticidal and germicidal chemicals permits for medical and household use

Dossier

3,500

2

Appraisal of dossiers for granting certificates of registration for circulation of chemical, insecticidal and germicidal chemicals for medical and household use

 

 

a

Appraisal for grant of certificate

Dossier

11,000

b

Appraisal for change of trade name

Dossier

5,000

c

Appraisal for extension of certificate

Dossier

4,000

d

Appraisal of additional circulation registration for the following cases: changing the name and address of the production unit or registration unit; changing the ownership of the circulation registration certificate; regranting the circulation registration certificate; changing production locations, production facilities and changing the effects, quality criteria or method of use

Time

2,500

3

Appraisal for confirmation of advertising content of chemicals, insecticidal and germicidal chemicals for medical and household use

Dossier

600

4

Appraisal for granting certificate of free sale for chemicals, insecticidal and germicidal chemicals for medical and household use

Time

2,000

5

Appraisal for granting import permit of insecticidal and germicidal chemicals for medical and household use

Dossier

2,000

6

Announcement of eligibility for production, testing and provision of insecticide and sterilization services

Dossier

300

II

Charge for appraisal for granting circulation, import, export permits, and announcement of medical equipment

 

 

1

Appraisal for announcement of applicable standards for medical equipment

 

 

 

Type A

Dossier

1,000

 

Type B

Dossier

3,000

2

Appraisal for granting  registration number of type-C and -D medical equipment

Dossier

6,000

3

Appraisal for granting medical equipment import permit

Dossier

2,000

4

Appraisal for granting medical equipment export permit

Dossier

1,000

III

Charge for appraisal of activities, standards, and conditions for practicing in the medical sector

 

 

1

Appraisal for granting, re-granting  operating permit due to revocation under Clause 1 Article 48 of the Law on Medical Examination and Treatment; changing the organizational form, or dividing, consolidating or merging the medical examination and treatment establishment; granting operation permit when changing the medical examination and treatment establishment’s place of operation ; granting operation permit when changing the size of departments, hospital beds, or organizational structure:

Time

 

a

Hospitals

 

10,500

b

General clinics; Obstetrics clinics; infirmaries in accordance with the law on medical examination and treatment; family medicine establishment (or medical examination and treatment establishment based on family medicine principles)

 

5,700

c

- Traditional medicine diagnosis and treatment clinics.

- Traditional medicine clinics.

- Commune-level health centers, stations and equivalent

 

3,100

d

- Specialized clinic in accordance with Clause 3 Article 11 of the Government's Decree No. 155/2018/NĐ-CP dated November 12, 2018, amending and supplementing a number of regulations related to business investment conditions under the state management of the Ministry of Health (except for traditional medicine diagnosis and treatment clinics and traditional medicine clinics at Point c Section 1 Part III of the Charge Tariff promulgated together with this Circular).

- Health service establishment under Clause 3 Article 11 of Decree No. 155/2018/ND-CP.

- Other medical examination and treatment establishments.

 

4,300

2

Appraisal for licensing facilities eligible for medical intervention to carry out gender reassignment

Time

10,500

3

Appraisal for granting lost, damaged or revoked operating permits in accordance with Point a Clause 1 Article 48 of the Law on Medical Examination and Treatment; re-granting operating permits when changing the name of the medical examination and treatments; changing the person responsible for the technical expertise of the medical examination and treatments

Time

1,500

4

Appraisal for medical examination and treatments when changing the scope of professional activities or supplementing the list of technical expertise:

Time

 

a

Medical examination and treatments specified at Points a, b, d Section 1 Part III of Charge tariff in the medical sector

 

4,300

b

Medical examination and treatments specified at n Point c Section 1 Part III of Charge tariff in the medical sector

 

3,100

5

Appraisal for granting; re-granting; modifying medical practice certificates; re-granting medical practice certificates for people have certificates revoked in accordance with Points c, d, dd, e, g Clause 1 Article 29 of the Law on Medical Examination and Treatment

Time

430

Appraisal for re-granting lost, damaged or revoked medical practice certificates in accordance with Points a and b Clause 1 Article 29 of the Law on Medical Examination and Treatment

Time

150

6

Appraisal for content of film scripts, programs on tapes, discs, software, other materials and documents in advertising medical examination and treatment services

Time

1,000

7

Appraisal for granting herb doctor certificates

Time

2,500

8

Appraisal for granting  certificates of traditional herbal remedies and traditional healing methods

Time

2,500

9

Charge for appraisal of business conditions in the field of medical equipment (including conditions for production, trading, consultation , and inspection of medical equipment)

Dossier

3,000

10

Charge for appraisal of biosafety laboratory certificate (applicable to level-III and level-IV biosafety laboratories)

Time

9,000

Please log in to a subscriber account to see the full text. Don’t have an account? Register here
Please log in to a subscriber account to see the full text. Don’t have an account? Register here
Processing, please wait...
LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency

VIETNAMESE DOCUMENTS

Circular 59/2023/TT-BTC DOC (Word)

This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here

Circular 59/2023/TT-BTC PDF (Original)

This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here

ENGLISH DOCUMENTS

LuatVietnam's translation
Circular 59/2023/TT-BTC DOC (Word)

This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here

Circular 59/2023/TT-BTC PDF

This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here

* Note: To view documents downloaded from LuatVietnam.vn, please install DOC, DOCX and PDF file readers
For further support, please call 19006192

SAME CATEGORY

loading