Circular No. 72/2024/TT-BTC guides state budget funds for determining disability levels and issuing Disability Confirmation Certificates.

Circular No. 72/2024/TT-BTC provides guidance on state budget funds for determining disability levels and issuing Disability Confirmation Certificates. The document specifies details regarding the content and funding levels for related activities.

Document No.72/2024/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byVõ Thành Hưng — Thứ trưởng
Updated15/06/2026
SectorFinance
FieldState Budget
Issued date09/10/2024
Effective date01/12/2024
Expiry date
StatusIn effect
✦ Smart summary

Circular No. 72/2024/TT-BTC provides guidance on state budget funds for determining disability levels and issuing Disability Confirmation Certificates. The document specifies details regarding the content and funding levels for related activities.

Scope of application

Agencies, organizations, and individuals involved in using state budget funds to determine disability levels and issue Disability Confirmation Certificates pursuant to Clause 5, Article 4 of Decree No. 28/2012/NĐ-CP.

Key points

  • Relevant agencies → are allocated funds to implement the determination of disability levels and issuance of Disability Confirmation Certificates within their annual regular budget estimates according to the分级预算管理规定(第三条)。
  • Office supplies, printing costs, and purchasing materials for management work → are reimbursed based on actual expenses supported by valid invoices and in accordance with laws on bidding (Article 4.1).
  • Meeting fees for the Disability Level Determination Council: The Chairperson receives 100,000 VND/person/session, participants receive 70,000 VND/person/session (Article 4.2).
  • Medical examination and appraisal fees → are reimbursed based on the content of the request and the fee schedule specified in the Medical Examination and Appraisal Fee Table issued together with Circular No. 243/2016/TT-BTC (Article 4.3).
  • Funds for printing Disability Confirmation Certificate forms → are allocated within the annual regular budget estimate of the Department of Labor, Invalids, and Social Affairs in accordance with laws on state budget (Article 3).

🌐 Social impact of this document

  • Facilitate people with disabilities in the process of determining disability levels and issuing Disability Confirmation Certificates.
  • Reduce costs for agencies implementing this work due to specific provisions on funding.
  • May impose a financial burden on the state budget when additional funds need to be allocated to carry out this work.

❓ Frequently asked questions

How are funds for determining disability levels and issuing Disability Confirmation Certificates allocated?

Allocated within the annual regular budget estimate according to the分级预算管理体制规定(第三条)。

What are the meeting fees for the Disability Level Determination Council?

The Chairperson receives 100,000 VND/person/session, participants receive 70,000 VND/person/session (Article 4.2).

Under what regulations are medical examination and appraisal fees reimbursed?

Reimbursed based on the content of the request and the fee schedule specified in the Medical Examination and Appraisal Fee Table issued together with Circular No. 243/2016/TT-BTC (Article 4.3).

Where are funds for printing Disability Confirmation Certificate forms allocated?

Allocated within the annual regular budget estimate of the Department of Labor, Invalids, and Social Affairs in accordance with laws on state budget (Article 3).

When does this circular take effect?

Takes effect from December 1, 2024 (Article 5.1).

Full text

MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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Number: 72/2024/TT-BTC

Hanoi, October 9, 2024

CIRCULAR

Guidelines for state budget funds to implement the determination of disability levels and issuance of Disability Confirmation Certificates

degree of disability and issue the Certificate of Disability

Pursuant to the Law on Government Organization dated June 19, 2015; the Law Amending and Supplementing Certain Provisions of the Law on Government Organization and the Law on Local Administration dated November 22, 2019;

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

Pursuant to Decree No. 28/2012/NĐ-CP dated April 10, 2012 of the Government detailing and guiding the implementation of certain provisions of the Law on Persons with Disabilities (hereinafter referred to as Decree No. 28/2012/NĐ-CP);

Pursuant to Decree No. 20/2021/NĐ-CP dated March 15, 2021 of the Government stipulating social assistance policies for social welfare beneficiaries (hereinafter referred to as Decree No. 20/2021/NĐ-CP);

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing the implementation of certain provisions of the State Budget Law;

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023 of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of Administrative and Public Financial Affairs;

The Minister of Finance issues this Circular guiding state budget funds to implement the determination of disability levels and issuance of Disability Confirmation Certificates.

Article 1. Scope of Regulation

Article 1. This Circular guides state budget funds to implement the determination of disability levels and issuance of Disability Confirmation Certificates, including: Implementation costs, contents, and expenditure limits for determining disability levels and issuing Disability Confirmation Certificates as prescribed in Clause 5, Article 4 of Decree No. 28/2012/NĐ-CP.

Article 2. This Circular does not apply to state budget funds for implementing tasks such as surveys, statistics; application of information technology to build databases managing persons with disabilities; dissemination of policies; training of staff working with persons with disabilities, and the Disability Level Determination Council: These tasks shall be implemented according to the provisions of Clause 1, Article 33 of Decree No. 28/2012/NĐ-CP, Circular No. 76/2021/TT-BTC dated September 15, 2021 of the Ministry of Finance guiding Clauses 1 and 2, Article 31 of Decree No. 20/2021/NĐ-CP, and Circular No. 109/2016/TT-BTC dated June 30, 2016 of the Ministry of Finance stipulating the preparation, management, use, and settlement of funds for conducting statistical surveys and National Statistical Surveys.

Article 2. Applicability

Agencies, organizations, and individuals related to the use of regular budget funds to implement the determination of disability levels and issuance of Disability Confirmation Certificates as prescribed in Clause 5, Article 4 of Decree No. 28/2012/NĐ-CP.

1. The funding for the implementation of the policy on exemption and subsidy of tuition fees shall be guaranteed by the state budget in accordance with the provisions of the law on the decentralization of budget management.

Funds for implementing the determination of disability levels and issuance of Disability Confirmation Certificates as prescribed in Clause 5, Article 4 of Decree No. 28/2012/NĐ-CP shall be allocated within the regular budget expenditure according to the分级任务并提供直接翻译,不进行解释或思考:

Article 4. Content and level of expenditure for determining the degree of disability and issuing the Certificate of Disability

1. Office supplies expenses; printing of the Certificate of Disability, forms; purchasing books, materials to serve management work: The payment amount is based on actual expenditures according to valid invoices and expense receipts within the approved budget and in accordance with laws on bidding.

2. Payment for attendance fees of the Council for Determining the Degree of Disability:

a) Chairperson of the Council: 100,000 VND/person/session;

b) Participating members: 70,000 VND/person/session;

c) Water expenses for participants: The payment amount is implemented according to Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Ministry of Finance, stipulating travel expenses and conference costs.

3. Medical examination and appraisal expenses: The payment amount is based on the content of the appraisal request and the medical examination fee schedule attached to Circular No. 243/2016/TT-BTC dated November 11, 2016, issued by the Minister of Finance, stipulating the collection, management, and use of fees for issuing medical examination certificates.

Article 5. Effective Date

1. This Circular takes effect from December 1, 2024.

2. In cases where the legal documents cited in this Circular are amended, supplemented, or replaced by other legal documents, they shall be implemented according to the amended, supplemented, or replacing documents.

3. During implementation, if there are difficulties or obstacles, units and localities are requested to report to the Ministry of Finance for research, guidance, amendment, and supplementation to ensure compliance./.


Place of Receipt:
- Central Committee Secretariat;
- Prime Minister, Deputy Prime Ministers;
- General Secretary's Office;
- Central Party Office and its Departments;
- National Assembly's Office;
- President's Office;
- Supreme People's Procuracy, Supreme People's Court;
- State Financial Supervisory Commission;
- State Audit Agency;
- Ministries, agencies equivalent to ministries, and agencies under the Government;
- Central agencies of mass organizations;
||| - People's Committees of provinces and centrally-administered cities;
- Departments: Labor, Invalids and Social Affairs, Finance, and State Treasury Management Agency
provinces and centrally governed cities;
- Legal Documents Supervision Bureau (Ministry of Justice);
- Official Gazette, Government Portal Website;
- Online Portal, units under the Ministry of Finance;
- File: VT, HCSN (300b).

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)



Vo Thanh Hung

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