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

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 5^th 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./.