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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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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P.P. THE MINISTER
THE DEPUTY MINISTER




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