Joint Circular No. 13/2006/TTLT-BYT-BTC-BLDTBXH amends and supplements certain points of the Inter-Ministerial Circular No. 14/TTLB of 1995 on collecting part of hospital fees. It stipulates that all collected hospital fees (including those paid by the Social Insurance) belong to the state budget and are left for medical facilities to use autonomously and be responsible for according to Decree No. 43/2006/NĐ-CP. At the same time, it provides detailed regulations on accounting, reporting, final settlement, and the use of part of the collected hospital fees.
Scope of application
Public medical facilities
Key points
- Medical facility → retains the entire hospital fee (including those paid by the Social Insurance) to serve medical examination and treatment → without specific amount/threshold.
- Medical facility → must open a record book to track, reflect, and compile the source of part of the collected hospital fees → use invoices and receipts issued by the Ministry of Finance → account under item 041, sub-item 01 of the state budget.
- Medical facility → expenses from the source of part of the collected hospital fees must be accounted for and settled according to the corresponding items and sub-items of the current state budget → without specific amount/threshold.
- Effective date: This Circular takes effect 15 days after its publication in the Official Gazette → without specific amount/threshold.
- Medical facility → has autonomy and responsibility for using the source of part of the collected hospital fees according to Decree No. 43/2006/NĐ-CP.
🌐 Social impact of this document
- Positive impact: Helps medical facilities have additional financial resources for autonomous and responsible use of the source of part of the collected hospital fees.
- Negative impact: May cause difficulties in managing and controlling state budget expenditures if not implemented correctly.
❓ Frequently asked questions
How can medical facilities use the entire collected hospital fees?
According to this Circular, medical facilities retain the entire hospital fee (including those paid by the Social Insurance) to serve medical examination and treatment as stipulated in Decree No. 43/2006/NĐ-CP.
How should medical facilities use invoices and receipts?
According to this Circular, the collection of hospital fees must use invoices and receipts according to the model issued by the Ministry of Finance.
What are the specific regulations on accounting and settling part of the collected hospital fees?
According to this Circular, the amount of part of the collected hospital fees is accounted for under item 041, sub-item 01 of the state budget. Expenses from this source must be accounted for and settled according to the corresponding items and sub-items of the current state budget.
When does this Circular take effect?
This Circular takes effect 15 days after its publication in the Official Gazette.
How should medical facilities open a record book to track part of the collected hospital fees?
According to this Circular, medical facilities must open a record book to track, reflect, and compile the source of part of the collected hospital fees fully and accurately.
Full text
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MINISTRY OF HEALTH-MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 13/2006/TTLT-BYT-BTC-BLDTBXH |
Hanoi, November 14, 2006 |
JOINT CIRCULAR
AMENDMENTS AND SUPPLEMENTS TO CERTAIN POINTS OF THE JOINT CIRCULAR NO. 14/TTLB DATED SEPTEMBER 30, 1995 OF THE JOINT MINISTRIES OF HEALTH, FINANCE, LABOR, WAR INVALIDS AND SOCIAL AFFAIRS, AND THE PRICING BOARD OF THE GOVERNMENT GUIDING THE IMPLEMENTATION OF THE COLLECTION OF A PORTION OF MEDICAL SERVICE FEES
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 of public service units;
To unify the distribution and utilization of the revenue from the collection of a portion of medical service fees of public health facilities; the Joint Ministries of Health, Finance, and Labor, War Invalids and Social Affairs amend and supplement certain contents of Joint Circular No. 14/TTLB dated September 30, 1995 of the Joint Ministries of Health, Finance, Labor, War Invalids and Social Affairs, and the Pricing Board of the Government guiding the implementation of the collection of a portion of medical service fees (hereinafter referred to as Circular No. 14/TTLB) as follows:
1. Supplement and amend Section V of Circular No. 14/TTLB - Distribution and utilization of revenue from the collection of a portion of medical service fees as follows:
"The revenue from the collection of a portion of medical service fees, including medical service fees paid by the Social Insurance Authority for patients with health insurance cards, is a source of state budget revenue, which is retained entirely for the health 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 of public service units."
2. Amend Point 5, Section VI of Circular No. 14/TTLB as follows:
"5. Health facilities implementing the collection of a portion of medical service fees shall be responsible for maintaining records, reflecting, and summarizing the revenue from the collection of a portion of medical service fees comprehensively and accurately, organizing accounting, and reporting final accounts in accordance with the provisions of the Law.
The collection of medical service fees must use invoices and receipts issued by the Ministry of Finance.
The revenue from the collection of a portion of medical service fees shall be recorded under item 041, sub-item 01.
Expenditures from the revenue from the collection of a portion of medical service fees 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 medical service fees shall be carried out in accordance with current 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.
In the course of implementation, if there are difficulties or obstacles, please report them to the Joint Ministries for consideration and resolution./.
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DEPUTY MINISTER |
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