Circular No. 96/2018/TT-BTC on the management and use of funds for primary health care for the elderly at their place of residence; congratulating and celebrating longevity; preferential credit and commendation and awarding the elderly.

CIRCULAR

Regulations on management and use of funds for initial health care for the elderly at their place of residence; congratulating longevity and celebrating longevity; preferential credit and commendation and awarding the elderly

On the basis of Law on the Elderly dated November 23, 2009;

On the basis of Law on State Budget Management dated June 25, 2015;

Decree No. Decree No. 06/2011/NĐ-CP dated January 14, 2011 of the Government detailing and guiding implementation of certain provisions of the Law on the Elderly;

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

Decree No. 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;

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

The Minister of Finance promulgates this Circular regulating management and use of funds for initial health care for the elderly at their place of residence; congratulating longevity and celebrating longevity; preferential credit and commendation and awarding the elderly.

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

This Circular regulates management and use of funds for initial health care for the elderly at their place of residence; congratulating longevity and celebrating longevity; preferential credit and commendation and awarding the elderly.

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

a) Agencies, units, organizations entrusted with the task of implementing policies for initial health care for the elderly at their place of residence; congratulating longevity and celebrating longevity; preferential credit and commendation and awarding the elderly;

b) The elderly are Vietnamese citizens aged 60 years or older as stipulated in Article 2 of the Law on the Elderly.

Article 2. Sources of Funds

1. Local budget ensures funding for initial health care for the elderly at their place of residence; funding for congratulating longevity and celebrating longevity of the elderly and funding for commendation and awarding the elderly with outstanding achievements according to current regulations on the decentralization of state budget.

2. Funding for implementing preferential credit policy from preferential credit capital of the Social Policy Bank (including local government budget capital entrusted through the Social Policy Bank).

3. Sources of fundraising, contributions, and sponsorships from organizations and individuals both within and outside the country.

4. Other lawful sources of revenue as prescribed by law.

Article 5. Contents and expenditure levels

1. Initial health care for the elderly at their place of residence

Health stations of communes, wards, towns (hereinafter referred to as commune health stations) are responsible for providing initial health care for the elderly at their place of residence, with local budgets ensuring funding for the following activities:

a) Expenditure on propaganda and dissemination of general knowledge about health care; instructing the elderly on skills to prevent diseases, treat illnesses, and self-care:

- Expenditure on purchasing materials, books, newspapers related to elderly health care. The amount spent is based on actual expenses incurred within the approved budget estimate by the competent authority;

- Expenditure on organizing propaganda sessions at commune health stations, and mobile propaganda sessions to villages and hamlets in mountainous, highland, remote, border, and island areas:

+ Training allowance for speakers: implemented according to Circular No. 36/2018/TT-BTC dated March 30, 2018 of the Ministry of Finance on the preparation of budget estimates, management, and use of state budget funds for training and upgrading civil servants and public officials;

+ Expenditure on drinking water, fruits, sweets for participants. The amount spent is according to current regulations on travel allowances and conference fees;

+ Expenditure on renting conference halls, backdrops, tables, chairs, audio equipment, and other necessary expenditures (if any). The amount spent is based on actual expenses incurred, consistent with the approved budget estimate by the competent authority;

+ Broadcasting on village radio: VND 80,000 per news item or article from 350 to less than 600 words; VND 100,000 per news item or article of 600 words or more. Allowance for announcers is VND 25,000 per live broadcast;

+ Expenditure on travel allowances for commune health station staff conducting mobile propaganda: implemented according to current regulations on travel allowances and conference fees;

b) Expenditure on establishing health records for managing the health of the elderly

Expenditure on office supplies, printing health records, purchasing notebooks, and equipment to facilitate the monitoring and management of health records of the elderly. The amount spent is based on actual expenses incurred within the approved budget estimate by the competent authority;

c) Expenditure on organizing regular health check-ups for the elderly

- Commune health stations develop plans, coordinate with higher-level medical facilities to organize regular health check-ups for the elderly in the locality according to the professional guidance of the Ministry of Health. Funding for regular health check-ups for the elderly is ensured by the local budget within the annual budget estimate of the agency or unit entrusted with the task of health check-ups for the elderly, based on the division of labor in medical expertise and budget decentralization of the locality;

- Based on the guidance for regular health check-ups issued by the Ministry of Health, the current service fee for medical examination and treatment set by the locality, and the scale of the health check-up session, the agency or unit entrusted with the task of regular health check-ups for the elderly prepares a list of elderly people to be examined and sends it to the competent authority for approval as the basis for preparing the annual regular expenditure budget estimate of the agency or unit to implement the plan;

d) Commune health stations dispatch medical personnel to provide medical services at the place of residence for lonely elderly people and those seriously ill, and are responsible for:

- Supporting travel expenses from the commune health station to the residence of lonely elderly people and those seriously ill (round trip) for medical personnel dispatched to provide medical services. The maximum support rate is VND 5,000 per kilometer for economically disadvantaged and extremely disadvantaged areas as decided by the Prime Minister; VND 3,000 per kilometer for other areas;

- Supporting medical examination and treatment expenses at the place of residence for lonely elderly people and those seriously ill with difficult circumstances. The maximum support level is equivalent to the medical examination and treatment cost under health insurance at the commune level;

đ) People's Committees of communes, wards, and towns are responsible for supporting travel expenses for medical personnel and lonely elderly people and those seriously ill to medical facilities upon request from commune health stations. The support level is based on the fare for public passenger transport vehicles or the actual rental cost of transportation means (in cases where there is no public passenger transport vehicle). In cases where families of the elderly provide their own transportation, the support level is 0.2 liters of gasoline per kilometer calculated based on administrative boundaries and the gasoline price at the time of transportation.

2. Congratulating and celebrating elderly people

a) Level of gifts for congratulating and celebrating elderly people

- Elderly people aged 100 years old shall be congratulated by the President of the Socialist Republic of Vietnam and presented with gifts including 5 meters of silk fabric and 700,000 Vietnamese dong in cash;

- Elderly people aged 90 years old shall be congratulated by the Chairman of the People's Committee of the province or centrally governed city and presented with gifts including goods worth 150,000 Vietnamese dong and 500,000 Vietnamese dong in cash;

The aforementioned level of expenditure is the minimum level. Based on the ability to balance local budgets and actual conditions, the People's Council of the province or centrally governed city may consider and decide on higher levels of expenditure than those stipulated in this Circular; at the same time, they may consider and decide according to their authority on the level of gifts for elderly people aged 70, 75, 80, 85, 95, and over 100 years old based on the proposal of the provincial People's Committee;

b) Source of funds

Funds for congratulating and presenting gifts to elderly people aged 100 and 90 years old shall be allocated from the annual regular budget of the Department of Labor, Invalids, and Social Affairs (the standing office of the Elderly Work Board at the provincial level). Funds for presenting gifts to elderly people aged 70, 75, 80, 85, 95, and over 100 years old shall be allocated from the annual regular budget of the agency or unit assigned the task of presenting gifts to elderly people according to the local administrative division;

c) Content and level of expenditure for organizing congratulating and celebrating elderly people

The People's Committee of the commune, ward, town has the responsibility to coordinate with the Association of the Elderly at the locality and the family of the elderly person to organize congratulating and celebrating for the elderly person to ensure solemnity, thriftiness, and suitability with cultural customs and traditions of the locality; ensuring funding for the following activities:

- Expenditure for printing or purchasing "Congratulatory Paper", "Congratulatory Invitation", making frames for "Congratulatory Paper", "Congratulatory Invitation";

- Expenditure for drinking water, fruits, sweets. The level of expenditure is 20,000 Vietnamese dong per participant;

- Expenditure for renting conference halls, backdrops, tables and chairs, audio equipment, and other necessary expenditures (if any). The level of expenditure is based on actual occurrence, consistent with the approved budget;

3. Preferential credit capital for elderly people directly engaged in production and business, increasing income, and reducing poverty

a) In cases where elderly people are poor or other policy beneficiaries as defined by the locality directly engaged in production and business, increasing income, and reducing poverty: the preferential loan capital comes from the local government budget according to Circular No. 11/2017/TT-BTC dated February 8, 2017, issued by the Ministry of Finance regarding the management and use of local government budget funds entrusted through the Vietnam Bank for Social Policies for loans to the poor and other policy beneficiaries. The amount of loan, loan term, interest rate, procedures, and collateral (if any) shall be implemented according to the regulations of the provincial People's Committee on the management and use of local government budget funds entrusted through the Vietnam Bank for Social Policies;

b) In cases where elderly people directly engaged in production and business, increasing income, and reducing poverty belong to the group eligible for loans from the National Employment Fund: the loan capital comes from the National Employment Fund according to the annual plan of the locality. Principles, loan amount, loan term, interest rate, loan guarantee conditions; procedures and loan application process shall be carried out according to Chapter V of Decree No. 61/2015/NĐ-CP dated July 9, 2015, issued by the Government detailing certain provisions of the Law on Employment Support and the National Employment Fund;

4. Expenditure for commending and rewarding elderly people with outstanding achievements

a) Forms of rewards and reward amounts shall be implemented according to the Law on Encouragement and Rewards and guiding documents thereof;

b) Expenditure for commending and rewarding elderly people with outstanding achievements shall be sourced from the commendation and reward fund of various levels of budget, agencies, and units according to the provisions of Articles 65, 66, and 67 of Decree No. 91/2017/NĐ-CP dated July 31, 2017, issued by the Government detailing the implementation of certain provisions of the Law on Encouragement and Rewards.

Article 4. Responsibilities of the Association of the Elderly at all levels

1. The Association of the Elderly at all levels shall supervise the implementation of primary health care services for elderly people under their management; shall be responsible for providing information about the elderly and coordinating with commune health stations in the implementation of such services.

2. The Provincial Association of the Elderly under the central city shall establish a list of elderly people aged 90 and 100 years old to send to the Department of Labor, Invalids and Social Affairs to prepare the budget for longevity wishes and celebrations in accordance with the specified criteria and standards; shall coordinate with the Department of Labor, Invalids and Social Affairs to organize the implementation of plans for longevity wishes and celebrations as prescribed.

3. The Association of the Elderly at the local level shall cooperate with agencies and units assigned the task of presenting gifts to elderly people in the locality, People's Committees of communes, wards, towns, and families of elderly people to organize longevity wishes and celebrations for elderly people aged 70, 75, 80, 85, 90, 95, and 100 years and above on one of the following days: Vietnam Elderly Day, International Elderly Day, Tet Festival, and the birthday of the elderly.

Article 5. Budgeting, executing, and settling accounts for funds for primary health care services for elderly people residing in the locality; longevity wishes and celebrations; rewarding elderly people

The work of budgeting, executing the budget, and settling accounts for funds to implement primary health care services for elderly people residing in the locality, longevity wishes and celebrations, and rewarding elderly people shall be carried out in accordance with the provisions of the State Budget Law, Accounting Law, and current guiding documents.

Article 6. Implementation Provisions

1. This Circular takes effect from January 1, 2019, and replaces Circular No. 21/2011/TT-BTC dated February 28, 2011, issued by the Ministry of Finance, concerning the management and use of funds for primary health care services for elderly people residing in the locality, longevity wishes and celebrations, and commendation and reward of elderly people.

2. In cases where the legal normative documents cited in this Circular are amended, supplemented, or replaced by other legal normative documents, the amended, supplemented, or replacing documents shall apply.

3. During the implementation process, if there are any difficulties, it is requested that units report to the Ministry of Finance for supplementation and amendment.