Circular No. 104/2017/TT-BTC on the management and use of funds to implement benefits for individuals who have donated organs or bodies.

CIRCULAR

Article 24etermining management and use of funds to implement regulations for individuals who have donated organs or tissues from the human body, and those who have donated whole bodies

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Pursuant to the Chemical Lawdonation, collection, transplantation of tissues and organs from the human body, and donation of whole bodies on November 29, 2006;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of Administrative and Public Financial Affairs;

The Minister of Finance issues this Circular to regulate the management and use of funds to implement regulations for individuals who have donated organs or tissues from the human body, and those who have donated whole bodies.

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

a) This Circular regulates the management and use of funds to implement regulations for individuals who have donated organs or tissues from the human body, and those who have donated whole bodies, including: regular health check-up regime for living organ donors; funeral and burial arrangements for deceased organ donors and whole body donors; sources of funding; responsibility for payment; budget preparation, allocation, execution, and settlement.

b) This Circular does not apply to:

- The issuance of health insurance cards for organ donors, which is regulated by laws on health insurance; 

- Organ donors suffering from diseases requiring medical examination and treatment, where the reimbursement of medical expenses shall be carried out according to laws on health insurance.

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

a) Individuals who have donated organs or tissues from the human body, and those who have donated whole bodies;

b) Medical facilities conducting regular health checks for living organ donors in accordance with the provisions of the Minister of Health;

c) Healthcare facilities, institutions receiving and preserving whole bodies of organ donors and whole body donors in accordance with the provisions of the Minister of Health;

d) Agencies, units, organizations, and individuals related to the implementation of regular health checks for living organ donors, organizing funerals for deceased organ donors and whole body donors that are no longer needed.

Article 2. Regular health check-up regime for living organ donors

1. Living organ donors are entitled to a regular health check-up regime, including the following support measures:

a) Exemption from costs for regular health check-ups according to the medical guidelines issued by the Minister of Health at the service price for health check-ups for organ donors as stipulated by the competent authority.

b) Support for accommodation rental fees when organ donors residing far from medical facilities cannot return home on the same day (excluding cases where organ donors must be hospitalized for medical examination and treatment within the scope of health insurance coverage): VND 450,000 per day per person, with a maximum of two days;

c) Support for food expenses during actual days of regular health check-ups, with a maximum of three days per regular check-up: VND 200,000 per day;

d) Support for travel expenses from home to the medical facility conducting regular health check-ups and vice versa based on public transportation rates. In cases where personal transportation is used, the support level for travel expenses will be determined based on the distance from home to the medical facility and vice versa, with fuel consumption calculated at 0.2 liters of gasoline per kilometer and the local gasoline price at the time of transportation.

2. Living organ donors must be confirmed by the regular health check-up facility regarding the time of regular health check-ups to serve as a basis for enjoying benefits under labor laws, social insurance laws, and guiding documents (if applicable).

3. When attending regular health check-ups, living organ donors must present a discharge certificate (indicating "donated organ") or another document proving the donation of an organ and a document proving their identity.

Article 3. Funeral Arrangements and Burial of Remains for Individuals Who Have Donated Their Body Parts or Whole Body After Death

1. In cases where relatives of individuals who have donated their body parts or whole body after death request funeral arrangements and burial of remains, they will be supported with burial expenses equivalent to ten months of the basic salary. The relatives must present proof of their status as relatives of the deceased donor to the medical facility or body reception and preservation facility to receive funeral and burial support according to this Clause.

2. In cases where the medical facility or body reception and preservation facility organizes funerals and burials, the costs will be reimbursed based on actual expenses incurred but not exceeding ten months of the basic salary.

Article 4. Source of Funding

The funding for the implementation of the provisions stipulated in Clause 1, Article 2 and Article 3 of this Circular shall be guaranteed from the state budget according to the current state budget classification; sources include fundraising, contributions, and sponsorships from organizations and individuals both domestically and internationally, and other lawful revenue sources as prescribed by law.

Article 5. Responsibility for Payment

1. Medical facilities conducting regular health check-ups for individuals who have donated their body parts shall be responsible for paying the necessary funds to fully implement the benefits for such donors as stipulated in Clause 1, Article 2 of this Circular.

2. Medical facilities or body reception and preservation facilities for donors shall be responsible for supporting relatives of the donors with the necessary funds to organize funerals and bury the remains of the donors according to the provisions of Clause 1, Article 3 of this Circular.

Article 6. Establishment, Allocation, Execution of Budget Estimates and Final Accounts of Funds

1. The establishment, allocation, and final accounts of funds for implementing the benefits for individuals who have donated their body parts or whole body as stipulated in this Circular shall be carried out in accordance with the current regulations of the State Budget Law, Accounting Law, and related guiding documents.

2. This Circular guides the provision of financial support for medical facilities conducting regular health check-ups for individuals who have donated their body parts; and body reception and preservation facilities for donors (hereinafter referred to as "facilities") in the year of occurrence but not included in the allocated state budget as follows:

a) For public facilities:

- Facilities with written requests submitted to the direct supervisory authority requesting financial support for expenditures made under the provisions of Clause 1, Article 2 and Article 3 of this Circular, accompanied by a Summary Table of Funds for Implementing Benefits for Donors according to Model Form 1 issued together with this Circular;

- The direct supervisory authority (in cases that are not primary budget units) shall review and consolidate the budgets of subordinate units and submit them to the primary budget unit;

- The primary budget unit shall review and consolidate the funds expended under the benefits for facilities within its management scope according to Model Form 2 issued together with this Circular and submit it to the same-level finance authority;

- The Ministry of Finance shall be responsible for reviewing and resolving matters concerning primary budget units belonging to ministries and central agencies; finance authorities at all levels shall be responsible for reviewing and resolving matters concerning primary budget units within their own budgets, and report to the competent authority for review and resolution according to the current budget classification.

b) For non-public facilities:

- Non-public facilities participating in regular health check-ups for individuals who have donated their body parts; and receiving and preserving the bodies of donors shall submit written requests to the Department of Health requesting financial support for expenditures made under the provisions of Clause 1, Article 2 and Article 3 of this Circular, accompanied by a Summary Table of Funds for Implementing Benefits for Donors according to Model Form 1 issued together with this Circular;

- The Department of Health shall be responsible for reviewing and consolidating the funds expended under the benefits for non-public facilities within its management scope according to Model Form 2 issued together with this Circular and submit it to the Department of Finance. The Department of Finance shall be responsible for reviewing and submitting to the People's Committee of the province or centrally-administered city for review and resolution according to regulations.

Article 7. Effective Date

1. This Circular takes effect from November 20, 2017.

2. In cases where the regulatory documents cited in this Circular are amended, supplemented, or replaced by other regulatory documents, the provisions of the amended, supplemented, or replacing documents shall apply.

3. During the implementation process, if there are any difficulties, please reflect them to the Ministry of Finance for research, supplementation, and amendment to ensure appropriateness./.