Circular No. 03/2013/TT-BTC stipulates fees for the examination of conditional commercial trade operations; standards and conditions for medical and pharmaceutical professions; registration fees for importing and exporting medical equipment and pharmaceutical products; issuance of medical practice certificates; and operation permits for healthcare facilities.

Circular No. 03/2013/TT-BTC stipulates fees for the examination of conditional commercial trade operations; standards and conditions for medical and pharmaceutical professions; registration fees for importing and exporting medical equipment and pharmaceutical products; issuance of medical practice certificates; and operation permits for healthcare facilities. This Circular applies to Vietnamese and foreign organizations and individuals when performing tasks related to the healthcare sector.

Số hiệu03/2013/TT-BTC
Loại văn bảnCircular
Cơ quan ban hànhMinistry of Finance
Người kýVũ Thị Mai — Thứ trưởng
Cập nhật25/06/2026
NgànhUnclassified
Lĩnh vựcTax AdministrationFees and Charges
Ngày ban hành08/01/2013
Ngày áp dụng01/03/2013
Ngày hết hiệu lực01/01/2017
Tình trạngExpired
✦ Tóm lược thông minh

Circular No. 03/2013/TT-BTC stipulates fees for the examination of conditional commercial trade operations; standards and conditions for medical and pharmaceutical professions; registration fees for importing and exporting medical equipment and pharmaceutical products; issuance of medical practice certificates; and operation permits for healthcare facilities. This Circular applies to Vietnamese and foreign organizations and individuals when performing tasks related to the healthcare sector.

Đối tượng áp dụng

Vietnamese and foreign organizations and individuals must pay fees and registration fees when state management agencies perform tasks related to the healthcare sector as specified in the Fee and Registration Fee Table attached to this Circular.

Các điểm cốt lõi

  • Individuals/organizations must pay fees and registration fees when state management agencies perform tasks related to the healthcare sector.
  • The collection of fees and registration fees in the healthcare sector shall be carried out according to the provisions of the Fee and Registration Fee Table in the healthcare sector attached to this Circular.
  • The Ministry of Health, the Ministry of National Defense, and the Health Departments of provinces and centrally-administered cities are the agencies responsible for collecting fees and registration fees.
  • The agencies collecting fees and registration fees may retain 80% of the collected amounts to cover costs associated with the examination, licensing, and collection of fees and registration fees.
  • The remaining 20% shall be remitted to the State budget under the corresponding chapters, sections, and sub-sections of the current State Budget Classification.

🌐 Tác động xã hội từ văn bản này

  • Positive impact: Attracting investment and developing the healthcare industry.
  • Negative impact: Increasing costs for organizations and individuals involved in procedures related to the healthcare sector.

❓ Câu hỏi thường gặp

Who must pay fees when performing tasks related to the healthcare sector?

Vietnamese and foreign organizations and individuals must pay fees and registration fees when state management agencies perform tasks related to the healthcare sector as specified in the Fee and Registration Fee Table attached to this Circular.

What is the amount of fees and registration fees in the healthcare sector?

The amount of fees and registration fees in the healthcare sector is determined according to the provisions of the Fee and Registration Fee Table in the healthcare sector attached to this Circular.

Which agencies are responsible for collecting fees and registration fees?

The Ministry of Health, the Ministry of National Defense, and the Health Departments of provinces and centrally-administered cities are the agencies responsible for collecting fees and registration fees.

What portion of the fees and registration fees is used to cover costs associated with the performance of tasks?

Agencies collecting fees and registration fees may retain 80% of the collected amounts to cover costs associated with the examination, licensing, and collection of fees and registration fees.

What portion of the fees and registration fees is remitted to the State budget?

The remaining 20% shall be deposited into the state budget according to the chapters, sections, and sub-sections corresponding to the State Budget Outline currently in force.

Toàn văn

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 03/2013/TT-BTC
Hanoi, January 8, 2013

 

CIRCULAR

Prescribes fees for the examination of conditional commercial trade activities;

examination of standards and conditions for practicing medicine and pharmacy; service fees for issuing export and import permits for medical equipment and pharmaceutical products; issuance of medical practice certificates;issuance of licenses for medical establishments to operate.

issue a permit for the operation of a healthcare facility

_______________

 

Pursuant to the Medicine Law number 34/2005/QH11;

Pursuant to the Law on Medical Examination and Treatment No. 40/2009/QH12;

Pursuant to the Fees and Service Charges Ordinance number 38/2001/PL-UBTVQH10;

Pursuant to the Government Decree number 57/2002/NĐ-CP dated June 3, 2002 detailing the implementation of the Fees and Service Charges Ordinance; the Government Decree number 24/2006/NĐ-CP dated March 6, 2006 amending and supplementing certain articles of the Government Decree number 57/2002/NĐ-CP dated June 3, 2002;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Considering the proposal of the Department of Tax Policy,

The Minister of Finance promulgates this Circular prescribing fees for the examination of conditional commercial trade activities; examination of standards and conditions for practicing medicine and pharmacy; service fees for issuing export and import permits for medical equipment and pharmaceutical products; issuance of medical practice certificates; issuance of licenses for medical establishments to operate.            

Article 1. Persons Paying Fees and Registration Fees

Organizations and individuals of Vietnam and foreign countries when the state management agencies carry out tasks related to the health sector as specified in the Fee and Service Charge Table attached to this Circular must pay fees and service charges.

Article 2. Level of Collection of Fees and Taxes

The level of fee and service charge collection in the health sector shall be implemented according to the provisions in the Fee and Service Charge Table in the health sector attached to this Circular.

Article 3. Collection, Payment, Management, and Use of Fees and Charges

1. The Ministry of Health, the Ministry of National Defense, and the Health Departments of provinces and centrally-administered cities that implement the work subject to fees and service charges under this Circular are the fee and service charge collection agencies.

2. The fee and service charge collection agencies are entitled to retain 80% of the collected fees and service charges before depositing them into the State budget to cover expenses related to the examination, licensing, and collection of fees and service charges as follows:

a) Expenses as prescribed in Circular number 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and service charges; Circular number 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular number 63/2002/TT-BTC;

b) Costs for sending domestic experts abroad and inviting foreign experts to Vietnam for mutual recognition inspections regarding production conditions and product quality to serve the implementation of tasks, examinations, and fee collections;

c) Costs for purchasing office machinery and equipment to serve the implementation of tasks, examinations, and fee collections.

3. The remaining 20%, the fee and service charge collection agencies shall deposit into the State budget according to the corresponding chapters, sections, and sub-sections of the current State budget classification.

4. Other matters related to the collection, payment, management, use, and public disclosure of fee and service charge systems in the health sector not stipulated in this Circular shall be implemented according to the guidance provided in Circular number 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and service charges, Circular number 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular number 63/2002/TT-BTC dated July 24, 2002, and Circular number 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the implementation of certain articles of the Tax Administration Law, Government Decree number 85/2007/NĐ-CP dated May 25, 2007, and Government Decree number 106/2010/NĐ-CP dated October 28, 2010.

Article 4. Organization of Implementation

1. This Circular takes effect from March 1, 2013.

2. Abolishes Decision number 44/2005/QĐ-BTC dated July 12, 2005 of the Minister of Finance on fees for the examination of conditional commercial trade activities in the health sector, fees for the examination of standards and conditions for practicing medicine and pharmacy, service fees for issuing export and import permits, and issuance of medical practice certificates, and Decision number 59/2008/QĐ-BTC dated July 21, 2008 amending and supplementing Decision number 44/2005/QĐ-BTC dated July 12, 2005.

3. During the course of implementation, if there are any difficulties, it is requested that agencies, organizations, and individuals promptly report them to the Ministry of Finance for study and guidance./.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Vu Thi Mai

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03/2013/TT-BTC
Circular No. 03/2013/TT-BTC stipulates fees for the examination of conditional commercial trade operations; standards and conditions for medical and pharmaceutical professions; registration fees for importing and exporting medical equipment and pharmaceutical products; issuance of medical practice certificates; and operation permits for healthcare facilities.
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