Circular No. 08/2014/TT-BTC stipulates the level of collection, collection system, payment, management, and use of preventive healthcare and sanitary quarantine fees.

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of fees for managing and supervising insurance activities.

using preventive healthcare fees, sanitary inspection fees

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Pursuant to the Law on Prevention and Control of Infectious Diseases No. 03/2007/QH12 dated November 21, 2007;

Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001;

Pursuant to the Government Decree No. 57/2002/NĐ-CP dated June 3, 2002 detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to the Government Decree No. 24/2006/NĐ-CP dated March 6, 2006 amending and supplementing certain articles of the Government Decree No. 57/2002/NĐ-CP dated June 3, 2002 detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Policy Department;

The Minister of Finance issues this Circular stipulating the levels of collection, the system of collection, payment, management, and utilization of preventive healthcare fees and sanitary inspection fees, as follows:

Clause 2. Any material costs, working expenses arising during the testing of fire prevention and firefighting equipment; printing and affixing of test labels requested by organizations and individuals shall be borne by them according to actual expenditures, in compliance with the law.

The entities subject to fee payment are organizations and individuals who are provided with services by preventive healthcare agencies and sanitary inspection agencies of Vietnam, including:

1. Preventive healthcare activities include: Testing for disease detection; testing of drinking water, domestic water, wastewater, and exhaust gases; vaccine and biological product certification; vector sampling and classification; vaccination.

2. Sanitary inspection activities include: Rodent and insect extermination; disinfection; vaccination and application of preventive measures and issuance of international vaccination certificates or application of preventive measures; sanitary inspection of corpses, remains, ashes, medical microbiological samples, biological products, human tissues and organs; sanitary inspection of goods for export, import, and transit; sanitary inspection of food supply facilities for ships, aircraft, trains, and border areas; testing; sanitary inspection of means of transport for export, import, and transit; sanitary inspection of goods for export, import, and transit through land border crossings.

Article 2. Level of Collection

The level of preventive healthcare and sanitary inspection fees shall be implemented according to the Fee Collection Schedule attached to this Circular.

If the level of preventive healthcare and sanitary inspection fees is specified in Vietnamese Dong, they shall be collected in Vietnamese Dong; if the level is specified in US Dollars, they may be collected in US Dollars or Vietnamese Dong based on the exchange rate published by the State Bank of Vietnam at the time of fee collection.

Article 4. Effective Date

1. The fee collection agency is the entity or unit with the function of performing preventive healthcare and sanitary inspection work.

2. Preventive healthcare and sanitary inspection fees are revenue items belonging to the state budget, managed and utilized as follows:

a) The fee collection agency retains 90% of the collected fees to cover specialized preventive healthcare and sanitary inspection work and fee collection as prescribed.

In Ho Chi Minh City, the sanitary inspection fee collection agency retains 80% (eighty percent) of the collected fees to cover specialized sanitary inspection work and fee collection; the preventive healthcare fee collection agency retains 90% of the collected fees to cover specialized preventive healthcare work and fee collection as prescribed.

b) The fee collection agency is responsible for remitting 10% (ten percent) of the collected fees to the state budget; specifically, the sanitary inspection fee collection agency in Ho Chi Minh City remits 20% (twenty percent) of the collected fees to the state budget according to the corresponding chapters, sections, and sub-sections of the current budget manual.

3. Other contents related to collection, payment, management, utilization, and public disclosure of fee collection procedures not detailed in this Circular shall be carried out in accordance with the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges, Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002, Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration and Government Decree No. 83/2013/NĐ-CP dated July 22, 2013, and Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance guiding the printing, issuance, management, and use of various types of receipts for fee and charge collections belonging to the state budget and any subsequent amendments and supplements (if any).

Article 4. Organization of Implementation

1. This Circular takes effect from March 1, 2014.

2. This Circular abolishes Circular No. 232/2009/TT-BTC dated December 9, 2009 of the Ministry of Finance stipulating the levels of collection, the system of collection, payment, management, and utilization of preventive healthcare fees and border sanitary inspection fees.

3. During the implementation process, if there are any difficulties, please promptly report them to the Ministry of Finance for research and guidance.