| MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
| No. 64/2020/TT-BTC | Hanoi, July 08, 2020 |
CIRCULAR
PROVIDING FOR FEES IN MEDICAL SECTOR
Pursuant to the Law on Fees and Charges dated November 25, 2015;
Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 on functions, duties, powers and organizational structure of the Ministry of Finance;
Implementing the Prime Minister’s Directive No. 11/CT-TTg dated March 04, 2020 on urgent objectives and solutions for assisting businesses facing difficulties and assurance of social welfare amid COVID-19 pandemic;
At the request of the Director General of the Tax Policy Department;
The Minister of Finance hereby promulgates a Circular providing for fees in the medical sector.
Article 1. Fees in medical sector
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. From the date on which this Circular comes into force to December 31, 2020 inclusive:
a) The fees provided for in Article 1 of the Circular No. 11/2020/TT-BTC dated February 20, 2020 by the Minister of Finance amending a number of Articles of Circular No. 278/2016/TT-BTC dated November 14, 2016 providing for fees in medical sector and collection, transfer, management and use thereof (hereinafter referred to as “Circular No. 11/2020/TT-BTC”) shall be reduced by 30%.
b) The fees provided for in Part II; Part III; Sections 2, 3, 5, 6, 7, 8 and 9 of Part IV; and Part V of the schedule of fees in the medical sector enclosed with the Circular No. 278/2016/TT-BTC dated November 14, 2016 by the Minister of Finance providing for fees in medical sector and collection, transfer, management and use thereof (hereinafter referred to as “Circular No. 278/2016/TT-BTC”) shall be reduced by 30%.
c) During the effective period of this Circular, the fees in the medical sector provided for in Article 1 of Circular No. 11/2020/TT-BTC and in the schedule of fees in the medical sector enclosed with Circular No. 278/2016/TT-BTC are not applicable.
2. Starting from January 01, 2021, the fees in the medical sector provided for in Article 1 of Circular No. 11/2020/TT-BTC and in the schedule of fees in the medical sector enclosed with Circular No. 278/2016/TT-BTC are applicable.
Article 2. Effect
1. This Circular takes effect from July 08, 2020 to December 31, 2020 inclusive.
2. Scope, regulated entities; fee payers, fee collectors; fee declaration and collection; fee management and use; documents on fee collection and publication of fee collection, and other relevant contents not provided for in this Circular shall comply with regulations of Circular No. 278/2016/TT-BTC.
3. During the implementation of this Circular, any difficulty arising should be promptly reported to the Ministry of Finance for consideration and guidance./.
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
P.P. THE MINISTER
THE DEPUTY MINISTER
Vu Thi Mai
- 1 Circular No. 278/2016/TT-BTC dated November 14, 2016, providing for fees in medical sector, and the collection, transfer, management and use thereof
- 2 Directive No. 11/CT-TTg dated March 04, 2020 urgent objectives and solutions for assisting businesses facing difficulties and assuarance of social welfare amid Covid-19 pandemic
- 3 Circular No. 11/2020/TT-BTC dated February 20, 2020 amending a number of Articles of Circular No. 278/2016/TT-BTC providing for fees in medical sector and collection, transfer, management and use thereof
- 1 Directive No. 11/CT-TTg dated March 04, 2020 urgent objectives and solutions for assisting businesses facing difficulties and assuarance of social welfare amid Covid-19 pandemic
- 2 Circular No. 11/2020/TT-BTC dated February 20, 2020 amending a number of Articles of Circular No. 278/2016/TT-BTC providing for fees in medical sector and collection, transfer, management and use thereof
- 3 Circular No. 278/2016/TT-BTC dated November 14, 2016, providing for fees in medical sector, and the collection, transfer, management and use thereof
- 4 Circular No. 246/2016/TT-BTC dated November 11, 2016,
- 5 Law No. 97/2015/QH13 dated November 25, 2015, fees and charges