Joint Circular No. 13/2006/TTLT/BYT-BTC-BLDTBXH amending and supplementing certain points of the Inter-Ministerial Circular No. 14/TTLB dated September 30, 1995 issued by the Ministry of Health, Ministry of Finance, Ministry of Labor, Invalids and Social Affairs, and the Government Price Committee guiding the implementation of collecting part of hospital fees.

Joint Circular No. 13/2006/TTLT/BYT-BTC-BLDTBXH amends and supplements provisions on collecting part of hospital fees from public health examination and treatment facilities. The revenue from this collection is retained entirely for the facility to be used for health examination and treatment activities and must be accounted for in accordance with the law.

Document No.13/2006/TTLT/BYT-BTC-BLĐTB
Document typeJoint Circular
Issuing authorityMinistry of Home Affairs
Updated29/06/2026
SectorLabour, War Invalids and Social Affairs; Health; Finance
FieldUncategorized
Issued date14/11/2006
Effective date16/12/2006
Expiry date
StatusIn effect
✦ Smart summary

Joint Circular No. 13/2006/TTLT/BYT-BTC-BLDTBXH amends and supplements provisions on collecting part of hospital fees from public health examination and treatment facilities. The revenue from this collection is retained entirely for the facility to be used for health examination and treatment activities and must be accounted for in accordance with the law.

Scope of application

Public health examination and treatment facilities

Key points

  • Public health examination and treatment facilities → retain the entire revenue from collecting part of hospital fees, including hospital fees paid by the Social Insurance for patients with health insurance cards, to serve health examination and treatment activities.
  • Public health examination and treatment facilities → must open registers to monitor, reflect, and compile all sources of revenue from collecting part of hospital fees; account for, keep financial records, and report final accounts according to the law.
  • Collecting hospital fees → must use invoices and receipts according to the model issued by the Ministry of Finance.
  • Revenue from collecting part of hospital fees → is recorded under item 041, sub-item 01 of the state budget; expenditures from this source → are recorded and settled in corresponding expenditure items and sub-items of the current state budget classification.
  • Public health examination and treatment facilities → implement recording of hospital fee income and expenditures according to current regulations.

🌐 Social impact of this document

  • Positive impact: Helps health examination and treatment facilities have stable financial resources to improve the quality of healthcare services.
  • Negative impact: May create financial management pressure for health examination and treatment facilities.

❓ Frequently asked questions

What can health examination and treatment facilities do with the revenue from collecting part of hospital fees?

Health examination and treatment facilities retain the entire revenue from collecting part of hospital fees, including hospital fees paid by the Social Insurance for patients with health insurance cards, to serve health examination and treatment activities.

What model must be used when collecting hospital fees?

Collecting hospital fees must use invoices and receipts according to the model issued by the Ministry of Finance.

Revenue from collecting part of hospital fees is recorded under which item of the state budget?

Revenue from collecting part of hospital fees is recorded under item 041, sub-item 01 of the state budget.

What must health examination and treatment facilities do to manage the revenue from collecting part of hospital fees?

Health examination and treatment facilities must open registers to monitor, reflect, and compile all sources of revenue from collecting part of hospital fees; account for, keep financial records, and report final accounts according to the law.

What regulations must be followed for recording hospital fee income and expenditures?

Recording hospital fee income and expenditures must be carried out according to current regulations.

Full text

MINISTRY OF HEALTH-

MINISTRY OF FINANCE-
MINISTRY OF LABOR, INVALIDS AND SOCIAL AFFAIRS

SOCIAL

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

Number: 13/2006/TTLT-BYT-BTC-BLDTBXH

Hanoi, November 14, 2006

 

JOINT CIRCULAR

Amending and supplementing certain points of the Joint Circular
No. 14/TTLB dated September 30, 1995 issued by the Ministry of Health, Ministry of Finance, Ministry of Labor, Invalids and Social Affairs,
and the Government Price Control Board
guiding the implementation of partial hospital fee collection
Pursuant to point a, Clause 2, Article 33 of Decree No. 43/2006/NĐ-CP dated April 25, 2006 of the Government stipulating the rights of self-management and self-responsibility for the performance of tasks, organizational structure, staffing, and finance for public service units;

To unify the distribution and utilization of partial hospital fee revenues of public medical facilities; the Joint Ministries of Health, Finance, and Labor, Invalids and Social Affairs amend and supplement certain contents of Joint Circular No. 14/TTLB dated September 30, 1995 issued by the Ministry of Health, Ministry of Finance, Ministry of Labor, Invalids and Social Affairs, and the Government Price Control Board guiding the implementation of partial hospital fee collection (hereinafter referred to as Circular No. 14/TTLB) as follows:

1. Supplement and amend Section V of Circular No. 14/TTLB – Distribution and use of partial hospital fee revenue as follows:

“The partial hospital fee revenue, including the hospital fees paid by the Social Insurance agency for patients with health insurance cards, is a source of state budget revenue, which is retained entirely for the medical facility to use for healthcare services. The unit may proactively utilize this financial resource in accordance with the provisions of Decree No. 43/2006/NĐ-CP dated April 25, 2006 of the Government stipulating the rights of self-management and self-responsibility for the performance of tasks, organizational structure, staffing, and finance for public service units.”

2. Amend Point 5, Section VI of Circular No. 14/TTLB as follows:

“5. Medical facilities implementing partial hospital fee collection shall be responsible for maintaining records, reflecting, and summarizing the partial hospital fee revenue comprehensively and accurately, organizing accounting, reporting final accounts according to the provisions of the Law.

Hospital fee payments must use invoices and receipts in the format issued by the Ministry of Finance.

Partial hospital fee revenue shall be recorded under item 041, sub-item 01.

Expenditures from partial hospital fee revenue shall be recorded and settled in corresponding items and sub-items of the current state budget expenditure schedule.

The recording of income and expenditures for hospital fees shall be carried out in accordance with existing regulations.”

This Circular takes effect 15 days after its publication in the Official Gazette. Any previous provisions that conflict with this Circular are hereby abolished.

During the implementation process, if there are difficulties or obstacles, please report them to the Joint Ministries for consideration and resolution./.

Huynh Thi Nhan

 DEPUTY MINISTER
MINISTRY OF LABOR, INVALIDS AND SOCIAL AFFAIRS
SOCIAL
DEPUTY MINISTER
 
 (Signed)
 
 
Huỳnh Thị Nhân

 
DEPUTY MINISTER
MINISTRY OF FINANCE
DEPUTY MINISTER

(Signed)

 
 
Do Hoang Anh Tuan

 
DEPUTY MINISTER
MINISTRY OF HEALTH
DEPUTY MINISTER

(Signed)
 
 
Nguyễn Thị Xuyên

 

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13/2006/TTLT/BYT-BTC-BLĐTB
Joint Circular No. 13/2006/TTLT/BYT-BTC-BLDTBXH amending and supplementing certain points of the Inter-Ministerial Circular No. 14/TTLB dated September 30, 1995 issued by the Ministry of Health, Ministry of Finance, Ministry of Labor, Invalids and Social Affairs, and the Government Price Committee guiding the implementation of collecting part of hospital fees.
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