Vietnam: Guidance on declaration and transfer of fees in medical sector according to Circular 278

11:52, 19/11/2016

On November 14, 2016, the Ministry of Vietnam issued Circular No. 278/2016/TT-BTC 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 declaration and transfer of fees in medical sector are guided as follows:

- Not later than the 05th day of every month, each collector must transfer the fees collected in the previous month into the designated state budget account which is opened at the State Treasury.

- The collectors shall declare and transfer collected fees on a monthly basis, and make statement of fees on an annual basis in accordance with regulations in Clause 3 Article 19 and Clause 2 Article 26 of Circular No. 156/2013/TT-BTC guiding the implementation of a number of articles of the Law on tax management, the Law on amendments to the Law on tax management and Decree No. 83/2013/ND-CP of Vietnam’s Government.

Also according to Circular No. 278/2016/TT-BTC, collectors are affiliates of the Ministry of Health, affiliates of the Ministry of National Defence, Departments of Health of provinces/central-affiliated cities that are assigned to collect fees.

View relevant provisions at Circular No. 278/2016/TT-BTC of the Ministry of Finance of Vietnam, effective from January 01, 2017.

- Thanh Lam -

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