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| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
| No. 93/2012/TT-BTC | Hanoi, June 05th 2012 |
CIRCULAR
ON THE RATES, COLLECTION, REMITTANCE, MANAGEMENT, AND USE OF MEDICAL EVALUATION FEES
Pursuant to the Law on Medical examination and treatment No. 40/2009/QH12 dated November 23rd 2009;
Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28th 2001;
Pursuant to the Government's Decree No. 57/2002/ND-CP dated June 03rd 2002, detailing the implementation of the Ordinance on Fees and Charges; the Government's Decree No. 24/2006/ND-CP dated March 06th 2006, amending and supplementing a number of articles of the Decree No. 57/2002/ND-CP;
Pursuant to the Government's Decree No. 118/2008/ND-CP dated November 27th 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
After considering the opinions of the Ministry of Health in the Dispatch No. 916/BYT-KHTC dated February 24th 2012;
At the request of the Director of the Tax Policy Department, the Minister of Finance issues a Circular on the rates, collection, remittance, management, and use of medical evaluation fees
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
The persons wishing to undergo medical evaluation shall pay medical evaluation fees to the facilities that conduct medical evaluation as prescribed in this Circular.
For war invalids; persons that enjoy policies similar to that on war invalids; war veterans suffering from the diseases and handicaps related to the exposure to toxic chemicals, and the disabled, the medical evaluation fees are covered by the State budget and paid by the organizations that request the medical evaluation.
Article 2. Fee rates
The medical evaluation fee rates are provided in the Tariff enclosed with this Circular.
The facilities that carry out medical evaluation shall not collect hospital fees when medical evaluation fees are collected.
Article 3. The collection, remittance, management, and use of fees
1. The facilities that carry out medical evaluations shall collect medical evaluation fees, including: the Medical Evaluation Institute; Central Medical evaluation Councils; Medical Assessment Centers of central-affiliated cities and provinces; standing bodies of Medical Evaluation Councils of the Ministry of Public Security, the Ministry of National Defense, and the Ministry of Transport.
2. The applicant for medical evaluation must pay medical evaluation fees when submitting the application.
3. The fee collector may extract 95% of the amount collected to defray the costs of medical evaluation before remitting it to the State budget. The remaining 5% shall be paid to the State budget according to the current structure of the State budget list.
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article 4. Implementation organization
1. This Circular takes effect on July 29th 2012.
2. Organizations and individuals are recommended to report the difficulties arising during the course of implementation to the Ministry of Finance for consideration and guidance
PP THE MINISTER
DEPUTY MINISTER
Vu Thi Mai
- 1Circular No. 28/2011/TT-BTC of February 28, 2011, guiding a number of articles of the Law on Tax Administration and the Government''s Decree No. 85/2007/ND-CP of May 25, 2007, and Decree No. 106/2010/ND-CP of October 28, 2010
- 2Decree No. 106/2010/ND-CP of October 28, 2010, amending and supplementing a number of articles of the Government''s Decree No. 85/2007/ND-CP of may 25, 2007, detailing a number of articles of the Law on Tax Administration, and Decree No. 100/2008/ND-CP of September 8, 2008, detailing a number of articles of the Law on Personal Income Tax
- 3Law No. 40/2009/QH12 of November 23, 2009, on medical examination and treatment
- 4Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance.
- 5Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing the Finance ministry’s Circular No. 63/2002/TT-BTC of july 24, 2002, guiding the implementation of legal provisions on charges and fees
- 6Decree No. 24/2006/ND-CP of March 06, 2006 amending and supplementing a number of articles of Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the ordinance on charges and fees
- 7Decree No. 57/2002/ND-CP of June 3, 2002, of detailing the implementation of the ordinance on charges and fees
- 8Ordinance No. 38/2001/PL-UBTVQH10 of August 28, 2001 , on charges and fees.
Circular No. 93/2012/TT-BTC of June 05, 2012, on the rates, collection, remittance, management, and use of medical evaluation fees
- Số hiệu: 93/2012/TT-BTC
- Loại văn bản: Thông tư
- Ngày ban hành: 05/06/2012
- Nơi ban hành: Bộ Tài chính
- Người ký: Vũ Thị Mai
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: 20/07/2012
- Ngày hết hiệu lực: 01/01/2017
- Tình trạng hiệu lực: Kiểm tra
