Circular No. 59/2023/TT-BTC on Fees in the Health Sector

CIRCULAR
Regulations on the level of collection, collection system, payment, management
and use of fees in the healthcare sector
                                       

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

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

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Law on Medical Examination and Treatment dated November 23, 2009;

Pursuant to the Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain articles of the Law on Fees and Stamp Duties;

Pursuant to Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration; Decree No. 91/2022/NĐ-CP dated October 30, 2022 of the Government amending and supplementing certain provisions of Decree No. 126/2020/NĐ-CP;

Pursuant to Decree No. 98/2021/NĐ-CP dated November 8, 2021 of the Government on medical equipment management; Decree No. 07/2023/NĐ-CP dated March 3, 2023 of the Government amending and supplementing certain provisions of Decree No. 98/2021/NĐ-CP;

Pursuant to the Decree No. 155/2018/NĐ-CP dated November 12, 2018 of the Government amending and supplementing certain regulations related to investment and business conditions within the scope of management of the Ministry of Health;

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, 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 Tax Policy,

The Minister of Finance hereby issues this Circular regulating the level of collection, collection system, payment, management and use of fees in the healthcare sector.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular regulates the level of collection, collection system, payment, management and use of fees in the healthcare sector including:

a) Fees for the examination and issuance of permits for acceptance, import, export, and confirmation in the field of insecticides and disinfectants for household and medical use;

b) Fees for the examination and issuance of certificates for circulation, import, export, and declaration of medical equipment;

c) Fees for the examination of activities, standards, and conditions of practice in the healthcare sector.

Article 2. This Circular applies to fee payers, fee collectors, and other organizations and individuals related to the collection, payment, management, and use of fees in the healthcare sector.

Article 2. Persons Paying Fees

Fee payers in the healthcare sector are organizations and individuals that have state management agencies perform the examination tasks specified in Clause 1, Article 1 of this Circular.

Article 3. Fee Collection Organizations

The Ministry of Health, the Ministry of National Defense, the Ministry of Public Security, or units under these ministries, and provincial-level health departments are fee collectors responsible for performing the fee collection tasks specified in Clause 1, Article 1 of this Circular.

Article 4. Fee Rates

The level of fees in the healthcare sector shall be implemented according to the Table of Fee Collection Levels in the Healthcare Sector attached to this Circular.

Article 5. Declaration and Payment of Fees

1. Fee payers shall submit fees at the levels prescribed in Article 4 of this Circular to fee collectors in accordance with the forms prescribed in Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance regarding the forms, deadlines, declarations, and payments of various fees and charges within the authority of the Ministry of Finance.

2. By the fifth day of each month, fee collectors must deposit the collected fees from the previous month into the Treasury Account opened at the State Treasury. Fee collectors shall declare, collect, pay, and settle fees in accordance with Circular No. 74/2022/TT-BTC.

Article 6. Management and Use of Fees

1. Fee collectors under the Ministry of National Defense, the Ministry of Public Security, or units under these ministries may retain 80% of the collected fees to cover expenses as stipulated in Article 5 of 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. They must remit 20% of the collected fees into the state budget according to the chapters and sub-items of the current State Budget Classification.

2. For fee collectors under the Ministry of Health or units under the Ministry of Health and provincial-level health departments:

a) Fee collectors must remit all collected fees into the state budget. The costs for implementing the work and collecting fees will be covered by the state budget allocated in the budget of the fee collector according to the state budget expenditure regulations and norms.

b) In cases where fee collectors are state agencies allocated operational costs from fee collections as stipulated in Clause 1, Article 4 of Decree No. 120/2016/NĐ-CP, they may retain 80% of the collected fees to cover expenses as stipulated in Article 5 of Decree No. 120/2016/NĐ-CP. They must remit 20% of the collected fees into the state budget according to the chapters and sub-items of the current State Budget Classification.

Article 7. Implementation Provisions

Article 1. This Circular takes effect from October 16, 2023 and replaces Circular No. 278/2016/TT-BTC dated November 14, 2016 of the Minister of Finance on the level of collection, collection system, payment, management, and use of fees in the healthcare sector and Circular No. 11/2020/TT-BTC dated February 20, 2020 of the Minister of Finance amending and supplementing certain provisions of Circular No. 278/2016/TT-BTC dated November 14, 2016 of the Minister of Finance.

Article 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 provisions of the following documents: Law on Fees and Charges; Law on Tax Administration; Decree No. 120/2016/NĐ-CP; Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration; Decree No. 91/2022/NĐ-CP dated October 30, 2022 of the Government amending and supplementing certain provisions of Decree No. 126/2020/NĐ-CP; Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures under the State Treasury; Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and vouchers; and Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration dated June 13, 2019, and Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and vouchers.

3. During the implementation process, if the relevant documents mentioned in this Circular are amended, supplemented, or replaced, they shall be implemented according to the newly amended, supplemented, or replaced documents.

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