CIRCULAR NO 2782016TT BTC DATED NOVEMBER 14, 2016, PROVIDING FOR FEES IN MEDICAL SECTOR, AND THE COLLECTION, TRANSFER, MANAGEMENT AND USE THEREOF 278 2016 TT BTC 336588

MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No.: 278/2016/TT-BTC

Hanoi, November 14, 2016

CIRCULAR
PROVIDING FOR FEES IN MEDICAL SECTOR, AND THE COLLECTION, TRANSFER,
MANAGEMENT AND USE THEREOF
Pursuant to the Law on fees and charges dated November 25, 2015;
Pursuant to the Law on state budget dated June 25, 2015;
Pursuant to the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and
guiding the implementation of a number of articles of the Law on fees and charges;
Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the
functions, tasks, powers and organizational structure of Ministry of Finance;
At the request of the Director of the Tax Policy Department,
Minister of Finance promulgates this Circular to provide for fees in medical sector, and the
collection, transfer and management thereof.
Article 1. Scope and regulated entities
1. This Circular provides regulations on fees in medical sector, and the collection, transfer,
management and use thereof.
2. This Circular applies to payers and collectors of the fees in medical sector, and other
organizations and individuals involved in the collection, transfer, management and use thereof.
Article 2. Payers
Any organizations/ individuals submitting applications to state authorities for processing issues in
medical sector as prescribed in the Fee Schedule enclosed herein must pay fees.

Article 3. Collectors
Affiliates of Ministry of Health, affiliates of Ministry of National Defence, Departments of Health
of provinces/ central-affiliated cities shall be responsible for collecting fees in compliance with
regulations herein.
Article 4. Fee
Fees in medical sector are prescribed in the Fee Schedule enclosed with this Circular.
Article 5. Declaration and transfer of fees


1. Not later than the 05th day of every month, each collector must transfer the fees collected in the
previous month into the designated state budget account which is opened at the State Treasury.
2. The collectors shall declare and transfer collected fees on a monthly basis, and make statement of
fees on an annual basis in accordance with regulations in Clause 3 Article 19 and Clause 2 Article
26 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 by Minister of Finance guiding
the implementation of a number of articles of the Law on tax management, the Law on amendments
to the Law on tax management and the Government's Decree No. 83/2013/ND-CP dated July 22,
2013.
Article 6. Management and use of fees
1. A collector that is an agency affiliated to the Ministry of National Defence may retain 80% of the
sum of collected fees in order to cover its expenditures in accordance with regulations in Clause 2
Article 5 of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016. The remaining
amount (20%) must be transferred to state budget according to chapters and sub-items of the
applicable State Budget Index.
2. The management and use of fees by collectors that are affiliates of Ministry of Health or
Departments of Health of provinces/ central-affiliated cities:
a) Each collector must transfer the whole amount of collected fees to the state budget, except for the
case prescribed in Point b Clause 2 of this Article. Expenditure for carrying out the fee collection
activities shall be covered by the state budget and specified in the collector’s estimate in accordance
with the policies and spending limits regulated by laws.
b) If the collector is allocated funding for operation derived from collected fees in accordance with

regulations in Clause 1 Article 4 of the Government’s Decree No. 120/2016/ND-CP dated August
23, 2016, that collector may retain 80% of the sum of collected fees in order to cover its
expenditures as prescribed in Article 5 of the Government’s Decree No. 120/2016/ND-CP dated
August 23, 2016. The remaining amount (20%) must be transferred to state budget according to
chapters and sub-items of the applicable State Budget Index.
Article 7. Implementation
1. This Circular comes into force as of January 01, 2017 and supersedes the Circular No.
03/2013/TT-BTC dated January 08, 2013 by Minister of Finance providing for fees for processing
applications for certificate of eligibility for conducting conditional business activities, fees for
verifying standards and conditions for practicing in medical and/or pharmaceutical sectors, fees for
processing applications for license to import/ export medical equipment/ pharmaceutical products,
medical practicing certificates and operating license for health facilities.
2. Other contents related to the collection, transfer, management and use of fees, receipts and
announcement of regulations on the fee collection, which are not provided for in this Circular, shall
be performed in conformity with regulations in the Law on fees and charges, the Government's
Decree No. 120/2016/ND-CP dated August 23, 2016, the Circular No. 156/2013/TT-BTC dated
November 06, 2013 by Minister of Finance, the Circular by Minister of Finance providing for the
printing, issuance, management and use of receipts of fees and charges which are the government
revenues, and other documents on amendments and supplements thereof (if any).
3. Difficulties that arise during the implementation of this Circular should be promptly reported to
Ministry of Finance for consideration./.


PP MINISTER
DEPUTY MINISTER

Vu Thi Mai

SCHEDULE OF FEES IN MEDICAL SECTOR
(Enclosed to the Circular No. 278/2016/TT-BTC dated November 14, 2016 by Minister of Finance)

Fee/ charge
No.

Type of fee/ charge

I

Fees for processing applications for license to
receive/ import/ export insecticidal and
germicidal chemicals and preparations for
household and medical use, and certificates
thereof

1

Fee for processing applications for license to
conduct experiments on insecticidal and germicidal
chemicals and preparations for household and
medical use

2

Fee for processing applications for sale registration
certificates of insecticidal and germicidal chemicals
and preparations for household and medical use

a

Unit

(VND 1,000
thousand)

Application

2,000

Registration of new preparations/ chemicals

Application

8,000

b

Change of name

Application

5,000

c

Application for extension of registration number

Application

1,000

d

Appraisal of applications for additional registration
of preparations/ chemicals

Time

Change of name, address of manufacturer/ applicant;
change of the ownership of sale registration
certificate; re-issuance of sale registration certificate

1,000

Change of manufacturing location, manufacturer and
change in effects, quality criteria or method of using
preparations/ chemicals
3

Fee for processing applications for certificate of
advertising contents for insecticidal and germicidal
chemicals and preparations for household and
medical use

2,000

Application

1,000


4

Fee for verifying the eligibility for Certificate of
Free Sale of insecticidal and germicidal chemicals
and preparations for household and medical use

5

Fee for processing applications for license to import
insecticidal and germicidal preparations for
Application
household and medical use

6

Declaration of eligibility to produce preparations, to
conduct testing/ experiment for/ on preparations, or
Application
to provide preparations-used insecticidal and
germicidal service

II

Fees for processing applications for license to sell/
import/ manufacture/ declare medical equipment

1

Fees for processing applications for license to sell or
declaration of applicable standards of medical
equipment/ in vitro diagnosis medical devices

a

New license/ declaration

Time

2,000

2,000

300

Of type A

Application

1,000

Of type B

Application

3,000

Of type C, D

Application

5,000

b

Application for extension of license

Application

2,000

c

Re-issuance of license

Application

1,000

2

Fees for processing applications for license to import
Application
medical equipment

2,000

3

Fees for processing applications for license to export
Application
medical equipment

1,000

III

Fees for processing applications for certificate of Application
eligibility to conduct business activities in medical
equipment

3,000

IV

Fees for verifying operating conditions, standards
and conditions for practicing in medical sector

1

Verifying conditions to issue/ re-issue operating
license due to the revocation of license in
accordance with regulations in Clause 1 Article 48
of the Law on medical examination and treatment;
upon the change of form of organization, division,
consolidation or merging of health facilities;
verifying conditions to issue the operating license
when changing the location of health facility;
verifying conditions to issue the operating license
when changing scale of ward/ room, the number of
hospital beds, or organizational structure of health
facility:

Hospitals

Time

10,500


General clinics, maternity wards, infirmaries of
people’s public security forces, family medical
examination and treatment facilities (or medical
examination and treatment facilities using family
remedies)

5,700

Specialty clinics.
Preventive medical consulting, examination and
treatment clinics.
Clinics of occupational diseases.
4,300

Medical imaging clinics, X-ray clinics.
Testing clinics.
Medical service providers.
Health facilities of other forms of organization.
Traditional medicine facilities.

3,100

Communal-level health stations, infirmaries and

health facilities of equivalent level.
2

Verifying the satisfaction of eligibility requirements
of health facility to make medical intervention for
sex reassignment

Time

10,500

3

Verifying conditions to issue operating license due
to loss or damage or revocation of license in
accordance with regulations in Clause 1 Article 48
of the Law on medical examination and treatment;
re-issue operating license due to change of name of
health facility, or change of person taking charge of
professional and technical aspects of the health
facility

Time

1,500

4

Verifying the satisfaction of eligibility requirements
of health facility upon its change of specialized

sectors or addition of professional and technical
items

Time

4,300

5

Verifying conditions to issue, re-issue or modify
practicing certificate in medical examination and
treatment for persons whose practicing certificates
are revoked in accordance with regulations in Clause
1 Article 29 of the Law on medical examination and
treatment

Time

360

6

Verifying contents of television advertisements,
programs recorded on tapes, disks, software or other
materials, and documents used in the advertisement
for medical examination and treatment services

Time

1,000

7

Verifying conditions to re-issue practicing certificate
in medical examination and treatment in cases where
practicing certificates are lost, damaged or revoked
in accordance with regulations in Points a, b Clause
1 Article 29 of the Law on medical examination and
treatment

Time

150

8

Verifying the satisfaction of eligibility requirements
for certificates of traditional medicine practitioners

Time

2,500

9

Verifying the satisfaction of eligibility requirements
to grant certificates of family remedies or medicines

Time

2,500

V

Fees for verifying the satisfaction of eligibility
requirements to grant certificate of biosafety
laboratory

1

Class 1, 2 biosafety laboratories

Time

4,500

2

Class 3, 4 biosafety laboratories

Time

9,000

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