This content is specified in Circular No. 278/2016/TT-BTC of the Ministry of Finance of Vietnam providing for fees in medical sector, and the collection, transfer and management thereof.
According to Circular No. 278/2016/TT-BTC of the Ministry of Finance of Vietnam, the management and use of fees of fees in medical sector are carried out as follows:
- A collector that is an agency affiliated to the Ministry of National Defence may retain 80% of the sum of collected fees in order to cover its expenditures in accordance with regulations in Clause 2 Article 5 of Decree No. 120/2016/ND-CP of Vietnam’s Government. The remaining amount (20%) must be transferred to the state budget.
- The management and use of fees by collectors that are affiliates of Ministry of Health or Departments of Health of provinces/central-affiliated cities:
+ Each collector must transfer the whole amount of collected fees to the state budget, except for the case prescribed below.
+ If the collector is allocated funding for operation derived from collected fees in accordance with regulations in Clause 1 Article 4 of Decree No. 120/2016/ND-CP, collector may retain 80% of the sum of collected fees in order to cover its expenditures as prescribed in Article 5 of Decree No. 120/2016/ND-CP. The remaining amount (20%) must be transferred to the state budget according to chapters and sub-items of the applicable State Budget Index.
View more details at Circular No. 278/2016/TT-BTC of the Ministry of Finance of Vietnam, effective from January 01, 2017.
- Thanh Lam -
Address: | 19 Nguyen Gia Thieu, Vo Thi Sau Ward, District 3, Ho Chi Minh City |
Phone: | (028) 7302 2286 |
E-mail: | info@lawnet.vn |