Nội dung toàn văn Circular No. 93/2012/TT-BTC on the rates collection remittance management
THE MINISTRY OF FINANCE
SOCIALIST REPUBLIC OF VIETNAM
Hanoi, June 05th 2012
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
Article 1. Fee payers
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.
4. Other issues related to the collection, remittance, management, use of fees and the openness of fee collection regime not being specified in this Circular must comply with the Circular No. 63/2002/TT-BTC dated July 24th 2002 of the Ministry of Finance, guiding the implementation of the laws on fees and charges; the Circular No. 45/2006/TT-BTC dated May 25th 2006, amending and supplementing the Circular No. 63/2002/TT-BTC dated July 24th 2002 and the Circular No. 28/2011/TT-BTC dated February 28th 2011 of the Ministry of Finance, guiding the implementation of the Law on Tax administration, the Government's Decree No. 85/2007/ND-CP dated May 25th 2007 and the Government's Decree No. 106/2010/ND-CP dated October 28th 2010.
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
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