Circular No. 64/2020/TT-BTC on the level of collection and payment of fees in the healthcare sector

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION AND PAYMENT OF FEES IN THE HEALTH SECTOR

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

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Directive No. 11/CT-TTg dated March 4, 2020 of the Prime Minister on urgent tasks and solutions to address difficulties for production and business operations and ensure social welfare in response to the COVID-19 pandemic;

At the request of the Director of the Tax Policy Department;

The Minister of Finance issues this Circular regulating the level of collection and payment of fees in the health sector.

Article 1. Level of Collection and Payment of Fees in the Health Sector

Organizations and individuals when requesting state management agencies to perform tasks related to the health sector shall pay fees as follows:

1. From the date this Circular takes effect until December 31, 2020:

a) Pay fees at 70% of the fee collection levels prescribed in Article 1 of 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 stipulating the levels of collection, payment procedures, management, and use of fees in the health sector (hereinafter referred to as Circular No. 11/2020/TT-BTC).

b) Pay fees at 70% of the fee collection levels prescribed in Part II; Part III; Sections 2, 3, 5, 6, 7, 8, and 9 of Part IV; Part V Fee Collection Levels in the Health Sector issued together with Circular No. 278/2016/TT-BTC dated November 14, 2016 of the Minister of Finance stipulating the levels of collection, payment procedures, management, and use of fees in the health sector (hereinafter referred to as Circular No. 278/2016/TT-BTC).

c) During the period this Circular is in effect, no fees shall be paid in the health sector according to the provisions of Article 1 of Circular No. 11/2020/TT-BTC and the Fee Collection Levels in the Health Sector issued together with Circular No. 278/2016/TT-BTC.

From January 1, 2021 onwards, fees in the health sector shall be paid according to the provisions of Article 1 of Circular No. 11/2020/TT-BTC and the Fee Collection Levels in the Health Sector issued together with Circular No. 278/2016/TT-BTC.

Article 2. Effective Date

1. This Circular takes effect from July 8, 2020 until December 31, 2020.

2. Matters concerning the scope of regulation, applicable subjects; fee payers, collecting organizations; declaration, payment of fees; management, use of fees; revenue receipts, publicizing the fee collection system, and other related matters not specified in this Circular shall be implemented in accordance with Circular No. 278/2016/TT-BTC.

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.