Summary of Prominent Documents on Tax, Healthcare, Insurance

1. Guidelines for Participation in Student Health Insurance 2016

According to Official Dispatch 3072/BHXH-BT efforts should be made to facilitate students (HS), university students (SV) in their participation in health insurance (BHYT):

- For newly enrolled SV, HS transitioning to a new level, and first graders, the BHYT fees for the remaining months of 2016 will be collected, with the usage period noted on the BHYT card corresponding to the amount paid into the BHYT fund;- For HS, SV who have paid according to the financial year, the collection will continue at the end of 2016: educational institutions collect the portion that HS, SV are responsible for paying 6 months or 1 year at a time;

BHYT fees will only be collected once if HS, SV desire and voluntarily pay, with the usage period noted on the BHYT card corresponding to the amount paid into the BHYT fund.

1. Guidelines for Declaration, Collection, Submission, and Settlement of Fees and Charges

Decree 120/2016/ND-CP guides Law on Fees and Charges, effective from January 1, 2017, stipulating the declaration, collection, submission, and settlement of fees and charges as follows:

- Fee, charge payers declare and pay fees and charges monthly, quarterly, annually, or each time they arise.- Fee and charge collecting organizations (except Road Use Fee Collecting Organizations and Vietnamese Representative Agencies abroad):- Submit all collected fees into the state budget; declare and pay fees monthly, and settle charges annually as per taxation law.- Based on the amount collected, and the distance to the State Treasury, fee collectors must deposit the collected amount into the Fee Account pending submission to the budget opened at the State Treasury periodically daily, weekly, or monthly;- Declare monthly collected fees, settle annually as per taxation law, and submit the payable collected fees to the state budget after deducting the retained fees.

1. List of Diseases Exempt from Military Service Registration in 2017

According to Joint Circular 16/2016/TTLT-BYT-BQP on health examination for military service, diseases exempt from military service registration and recruitment to the standing army include:

- Mental illness;- Epilepsy;- Parkinson's disease;- Blindness in one eye;- Deafness;- Sequelae from bone and joint tuberculosis;- Leprosy sequelae;- Malignant diseases;- HIV-infected individuals;- Individuals with severe and profound disabilities.

Refer to new regulations about health standards for military service in Joint Circular 16/2016/TTLT-BYT-BQP effective from August 15, 2016.

1. Guidelines for Adjusting Pensions and Monthly Social Insurance Allowances

Official Dispatch 3220/BHXH-CSXH dated August 24, 2016, on the adjustment of pensions, social insurance allowances, and monthly allowances according to Decree 55/2016/ND-CP and the resolution of social insurance benefits from May 1, 2016.

People receiving pensions before January 1, 2015, with an amount less than 2,000,000 VND/month, will have their amounts adjusted from January 1, 2016, as follows:

- For those receiving less than 1,750,000 VND/month:

Adjusted pension = Previous pension + 250,000 VND/month

- For those receiving from 1,750,000 VND/month up:

Adjusted pension = 2,000,000 VND/month

Refer to the new social insurance benefits and monthly allowance rates from May 1, 2016, in Official Dispatch 3220/BHXH-CSXH.

1. Issuance of Technical Procedures for Surgical Specialties Guidelines

The Ministry of Health has issued technical procedure guidelines for surgical specialties. Specifically:

- Decision 4485/QD-BYT in 2016: Guidelines on technical procedures for neurosurgery;- Decision 4423/QD-BYT in 2016: Guidelines on technical procedures for cardiovascular and thoracic surgery;- Decision 4421/QD-BYT in 2016: Guidelines on technical procedures for spinal surgery;- Decision 4420/QD-BYT in 2016: Guidelines on technical procedures for hepatobiliary surgery;- Decision 4491/QD-BYT in 2016: Guidelines on technical procedures for gastrointestinal surgery;- Decision 4484/QD-BYT in 2016: Guidelines on technical procedures for orthopedic and trauma surgery;

1. Official Dispatch 3847/TCT-TNCN introduces new content of Circular 96/2016/TT-BTC and Official Dispatch 3848/TCT-TNCN introduces new content of Circular 97/2016/TT-BTC.

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