Content and expenditures for determining impairment level and issuing impairment certificates in Vietnam from December 1, 2024

Content and expenditures for determining impairment level and issuing impairment certificates in Vietnam from December 1, 2024

Circular 72/2024/TT-BTC is issued to guide the state budget funding for implementing the determination of impairment levels and issuance of impairment certificate, including: Implementation expenses, the content, and expense levels for implementing the determination of impairment levels and issuance of impairment certificate in Vietnam as stipulated in Clause 5, Article 4 of Decree 28/2012/ND-CP.

Applicable to agencies, organizations, and individuals involved in utilizing regular expenditure budgets from the state budget to perform the determination of impairment levels and issuance of impairment certificate under regulations specified in Clause 5, Article 4 of Decree 28/2012/ND-CP.

In particular, Article 4 of Circular 72/2024/TT-BTC specifies the content and levels of expenditure for the implementation of determining impairment levels and issuing impairment certificate as follows:

- Expenses for stationery; printing of impairment certificate, forms; purchase of books, documents for management activities: Expenses are paid based on actual invoices and legal expenditure documents within the budget estimate approved by authorities and legal provisions regarding bidding.

- Expenses for meeting allowances of the impairment level Assessment Council:

+ Chairman of the Council: 100,000 VND/person/meeting;

+ Attending members: 70,000 VND/person/meeting;

+ Drinking water for attendees: Expenses to be implemented according to regulations in Circular 40/2017/TT-BTC on policies for travel expenses and conference costs.

- Expenses for medical assessment: Payment is based on the content of the assessment request and the medical assessment fee schedule attached to Circular 243/2016/TT-BTC which prescribes the collection, fees, management, and use of fees for issuing medical assessment certificates.

The funding for implementing the determination of impairment levels and issuance of impairment certificate in Vietnam as per Clause 5, Article 4 of Decree 28/2012/ND-CP is structured within the regular expenditure estimates according to the decentralization of state budget management; the expense for printing impairment certificate templates is allocated in the annual regular expenditure estimates of the Department of Labor, War Invalids, and Social Affairs as stipulated by the law on state budget.

More details can be found in Circular 72/2024/TT-BTC which comes into force in Vietnam from December 1, 2024.

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