Joint Circular No. 51/TTLB stipulates the regime for collecting, managing, and using fees for the examination and issuance of certificates confirming compliance with standards and conditions for establishing private healthcare practices.

CIRCULAR

JOINT MINISTRY OF FINANCE - HEALTH DECREE NO. 51/TTLB ON JUNE 6, 1994 REGULATING THE COLLECTION, MANAGEMENT, AND USE OF FEES FOR REVIEW AND ISSUANCE OF CERTIFICATES MEETING STANDARDS AND CONDITIONS FOR ESTABLISHING PRIVATE HEALTH AND PHARMACEUTICAL PRACTICES
||| REGULATIONS ON FEES FOR REVIEW AND ISSUANCE OF CERTIFICATES MEETING STANDARDS AND CONDITIONS FOR ESTABLISHING PRIVATE HEALTH AND PHARMACEUTICAL PRACTICES
||| REGULATIONS ON FEES FOR REVIEW AND ISSUANCE OF CERTIFICATES MEETING STANDARDS AND CONDITIONS FOR ESTABLISHING PRIVATE HEALTH AND PHARMACEUTICAL PRACTICES

Pursuant to the Ordinance on Private Health and Pharmaceutical Practices dated September 30, 1993.

Pursuant to Article 12 of Decree No. 06/CP dated January 29, 1994, detailing certain provisions of the Ordinance on Private Health and Pharmaceutical Practices.

Pursuant to Decision No. 276/CT dated July 28, 1992 of the Chairman of the Council of Ministers (now Prime Minister) regarding the unified management of various fees and charges. Circular No. 48 TC/TCT dated September 28, 1992 of the Ministry of Finance guiding its implementation.

The Joint Ministry of Finance - Health hereby regulates the collection, management, and use of fees for reviewing applications for certificates meeting standards and conditions for establishing private health and pharmaceutical practices as follows:

I. OBJECTS OF COLLECTION AND AMOUNT OF FEES

2. Rates:

Organizations and individuals (including foreign organizations and individuals) when submitting applications for certificates meeting standards and conditions for establishing private health and pharmaceutical practices must pay the review fee for the application.

1. Police agencies responsible for collecting fees shall:

When market prices fluctuate by 20% or more, the Ministry of Finance will coordinate with the Ministry of Health to adjust the rates accordingly.

II- ORGANIZATION OF COLLECTION, MANAGEMENT, AND USE OF FEES

1. Collection Organization:

a) The Ministry of Health collects fees for reviewing and issuing certificates meeting standards and conditions for establishing private hospitals, private enterprises, joint stock companies, limited liability companies engaged in pharmaceutical and medical equipment business; foreign organization or individual's health and pharmaceutical practice facilities in Vietnam, and drug registration number issuance fees.

b) Provincial and municipal health departments collect fees for reviewing and issuing certificates meeting standards and conditions for establishing private health and pharmaceutical practice facilities, except for cases specified in point a, item 1, part II of this Circular.

2. Management and Use of Revenue from Fees:

Fees for reviewing the issuance of certificates meeting standards and conditions for establishing private health and pharmaceutical practice facilities are revenue for the state budget, organized by the health sector to collect. When collecting fees, a receipt issued by the Ministry of Finance (General Tax Department) must be provided. Receipts can be obtained at provincial and municipal tax bureaus where the collection agency is located and are responsible for managing them according to the regulations of the Ministry of Finance. The collection agency must maintain accounting records to track the collection of fees and related expenses according to the Accounting Statistics Ordinance. Accounting records must be registered with the tax authority before use.

The collection agency temporarily retains 30% of the collected fees to cover the costs of reviewing establishment certificate applications (preparing review files, seeking expert opinions), printing forms and certificates, and rewarding relevant staff directly involved in organizing the fee collection process, but the annual maximum reward cannot exceed three months' basic salary according to current state regulations. At year-end, the retained fees must be settled, and if not fully spent, the remaining amount must be paid into the state budget. Expenses for issuing health and pharmaceutical practice certificates must comply with current financial regulations and have valid supporting documents.

The remaining 70% of the collected fees must be fully deposited into the state budget according to the corresponding section, type, item, and category of the state budget classification. The deposit deadline is within five days after the end of each month, as stipulated by the local tax bureau.

Monthly, quarterly, and annually, the collection agency must organize settlement of receipts, stamps, and amounts due to the state budget with the local tax and finance authorities.

Annually, the collection agency must forecast the retained fee income and expenditure, incorporate it into the unit's financial plan, and submit it to the local finance authority for approval. The settlement of the retained fee income must also be included in the overall financial settlement of the unit.

III- IMPLEMENTATION PROVISIONS

This Circular takes effect from the date of signature, and all previous regulations inconsistent with this Circular are abolished.

During implementation, any difficulties should be reported to the Ministry of Finance and the Ministry of Health for resolution.