Circular No. 243/2016/TT-BTC on the level of collection, collection regime, payment, management, and use of fees for medical examination certification review

CIRCULAR

 Regulating the level of collection, collection system, payment, management and

use of fees for medical examination certification review

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Pursuant to the Law on Fees and Registration Fees dated November 25, 2015;

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law 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 Department of Tax Policy,

The Minister of Finance issues this Circular to regulate the level of collection, collection system, payment, management and use of fees for medical examination certification review.

Article 1. Scope of Regulation and Applicability

1. This Circular regulates the level of collection, collection system, payment, management and use of fees for medical examination certification review.

2. This Circular applies to individuals paying, organizations collecting fees for medical examination certification review, and other organizations and individuals related to the collection, payment, management, and use of fees for medical examination certification review.

Article 2. Persons Paying Fees

1. An individual requesting a medical examination must pay the fee for medical examination certification review to the medical examination facility according to the provisions of this Circular.

2. For war invalids, disabled veterans; persons receiving policies similar to war invalids; persons involved in the resistance movement suffering from diseases or disabilities related to exposure to toxic chemicals; persons with disabilities, the cost of medical examination certification review shall be guaranteed from the state budget, paid by the organization requesting the examination.

Article 3. Fee Collection Organizations

Organizations collecting fees for medical examination certification review include medical examination facilities, including:

1. Institute of Medical Examination Certification (Bach Mai Hospital).

2. Central Expert Review Committees.

3. Centers or Departments of Medical Examination Certification in provinces and centrally administered cities.

4. Permanent offices of Medical Examination Certification Committees under the Ministries of Public Security, National Defense, and Transport.

Article 4. Fee Rates

1. The level of collection of fees for medical examination certification review shall be implemented in accordance with the Fee Schedule for Medical Examination Certification Review attached to this Circular.

2. In cases where fees for medical examination certification review have been collected, the medical examination certification review facility will not charge the current service fee for medical examinations.

Article 5. Declaration and Payment of Fees

1. By the fifth day of each month, fee collection organizations must deposit the collected fee amount of the previous month into the account for pending budget payments opened at the State Treasury.

2. The organization collecting fees shall declare and pay the total amount of collected fees monthly, settle accounts annually in accordance with the guidance provided in Clause 3 Article 19 and Clause 2 Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013 issued by the Minister of Finance guiding the implementation of certain articles of the Law on Tax Administration; the Law Amending and Supplementing Certain Articles of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government.

Article 6. Management and Use of Fees

1. The organization collecting fees shall deposit the entire amount of collected fees into the state budget. The costs for conducting medical examination certification review and collecting fees shall be covered by the state budget within the organization's budget according to the state budget expenditure regulations.

2. In cases where the organization collecting fees is a public service unit or receives operational funding from fee revenue according to Clause 1 and Clause 2 Article 4 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government, it may retain 95% of the collected fees to cover expenses for expenditures as stipulated in Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government. Deposit 5% of the collected fees into the state budget according to the chapter and sub-item of the State Budget Classification currently in effect.

Article 7. Implementation Organization

1. This Circular takes effect from January 1, 2017 and replaces Circular No. 93/2012/TT-BTC dated June 5, 2012 of the Minister of Finance regulating the level of collection, collection system, payment, management and use of fees for medical examination certification.

2. Other contents related to the collection, payment, management, use, receipt vouchers, and publicizing the fee collection system not mentioned in this Circular shall be implemented in accordance with the Law on Fees and Charges; Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance; Circular of the Minister of Finance on printing, issuing, managing, and using various types of fee and charge receipts belonging to the state budget and any amendments or replacements thereof (if any).

3. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance.