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OFFICE OF THE NATIONAL ASSEMBLY OF VIETNAM |
SOCIALIST REPUBLIC OF VIETNAM |
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No. 47/VBHN-VPQH |
Hanoi, December 27, 2023 |
Pursuant to the Law on Health Insurance No. 25/2008/QH12 dated November 14, 2008 of the National Assembly of Vietnam, effective as of July 1, 2009, amended by:
1. Law No. 32/2013/QH13 dated June 19, 2013 of the National Assembly of Vietnam on amendments to the Law on Corporate Income Tax, effective as of January 1, 2014;
2. Law No. 46/2014/QH13 dated June 13, 2014 of the National Assembly of Vietnam on amendments to the Law on Health Insurance, effective as of January 1, 2015;
3. Law on Fees and Charges No. 97/2015/QH13 dated November 25, 2015 of the National Assembly of Vietnam, effective as of January 1, 2017;
4. Law No. 35/2018/QH14 dated November 2018 of the National Assembly of Vietnam on amendments to 37 Laws concerning planning, effective as of January 1, 2019;
5. Law on Residence No. 68/2020/QH14 dated November 13, 2020 of the National Assembly of Vietnam, effective as of July 1, 2021;
6. Law on Grassroots-level Security and Order Protection Forces No. 30/2023/QH15 dated November 28, 2023 of the National Assembly of Vietnam, effective as of July 1, 2024.
Pursuant to the Constitution of the Republic Socialist of Vietnam 1992 amended by Resolution No. 51/2001/QH10;
The National Assembly of Vietnam hereby promulgates the Law on Health Insurance[1].
Article 1. Scope and regulated entities
1. This Law provides for health insurance regulations and policies, including policyholders, premiums, responsibilities, and payment methods of health insurance premium payment; health insurance cards; health insurance benefits; medical examination and treatment for health insurance policyholders (hereinafter referred to as “policyholders”); payments of medical service costs covered by health insurance; health insurance funds; rights and responsibilities of parties involved in health insurance.
2. This Law applies to domestic organizations and individuals and foreign organizations and individuals in Vietnam involved in health insurance.
3. This Law does not apply to commercial health insurance.
Article 2. Interpretation of terms
For the purpose of this Law, the following terms shall be construed as follows:
1.[2] Health insurance is a form of compulsory insurance which is implemented by the State to look after the health of policyholders according to this Law for non-profit purposes.
2. All-people health insurance means health insurance joined by all persons prescribed in this Law.
3. Health insurance fund refers to a financial fund established from health insurance premium revenues and other legal revenues, which is used to cover medical service costs for policyholders, managerial costs of health insurance institutions, and other legal costs related to health insurance.
4. Employers include state agencies, public service providers, people’s armed forces, political organizations, socio-political organizations, social-political-professional organizations, social organizations, socio-professional organizations, enterprises, cooperatives, household businesses, and other organizations; foreign and international organizations operating in Vietnam’s territory responsible for paying health insurance premiums.
5. Primary health insurance-covered medical examination and treatment establishment (hereinafter referred to as “primary health insurance-covered medical establishments”) refers to the first medical examination and treatment establishment registered by a policyholder, indicated on the health insurance card.
6. Health insurance assessment refers to the specialized operations carried out by health insurance institutions to assess the appropriateness of the provision of health insurance services for policyholders, serving as the basis for paying medical service costs covered by health insurance.
7.[3] Households participating in health insurance (hereinafter referred to as “households”) include all the persons whose names are included in the household registration books or temporary residence registers according to the residence law.
8.[4] Basic medical service packages covered by the health insurance fund are essential medical services for health care, conforming with the solvency of the health insurance fund.
Article 3. Health insurance principles
1. Assurance of the sharing of risks among policyholders.
2.[5] Health insurance premiums shall be determined according to the percentage of the salaries used as the basis for paying compulsory social insurance contributions according to the Law on Social Insurance (hereinafter referred to as “monthly salaries”), pensions, allowances, or base salaries.
3.[6] Health insurance benefits shall be based on the severity of diseases, policyholders within the beneficial scope, and health insurance participation time.
4. Medical service costs covered by health insurance shall be jointly paid by the health insurance fund and policyholders.
5. The health insurance fund shall be managed in a centralized, consistent, public, and transparent manner that ensures the balance between revenues and expenditures and be guaranteed by the State.
Article 4. State policies on health insurance
1. The State pays or supports the payment of health insurance premiums for revolutionary contributors and specific social beneficiaries.
2.[7] The State adopts preferential policies for the health insurance fund’s investments to preserve and increase the fund. The fund's revenues and profits from its investments shall be exempted from tax.
3. The State creates favorable conditions for organizations and individuals to participate in health insurance or pay health insurance premiums for specific beneficiaries.
4. The State encourages investment in the development of technologies and advanced technical equipment for health insurance management.
Article 5. Health insurance authorities
1. The government of Vietnam shall ensure the consistent state management of health insurance.
2. The Ministry of Health of Vietnam shall take responsibility for implementing the state management of health insurance before the Government of Vietnam.
3. Ministries and ministerial agencies shall, within their scope of tasks and entitlements, cooperate with the Ministry of Health of Vietnam in implementing the state management of health insurance.
4. People’s Committees at all levels shall, within their scope of tasks and entitlements, implement the state management of health insurance in their areas.
Article 6. Responsibilities of the Ministry of Health of Vietnam
Take charge and cooperate with ministries, ministerial agencies, and relevant agencies and organizations in:
1. Developing policies and laws on health insurance and re-organizing the health system, technical and professional levels, and financial resources for the protection, care, and improvement of the People's health based on all-people health insurance;
2. Developing strategies,[8], and master plans for health insurance development;
3.[9] Promulgating regulations on technical professions, medical examination and treatment procedures, treatment guidelines, and guidelines on transfer between inferior and superior hospitals concerning medical services covered by health insurance;
4. Developing solutions to the assurance of the balance of the health insurance fund and presenting them to the Government of Vietnam;
5. Disseminating and universalizing policies and laws on health insurance;
6. Directing and guiding the implementation of health insurance regulations;
7. Inspecting, examining, and handling violations and settling denunciations and complaints concerning health insurance;
8. Monitoring, assessing, and summarizing operations in the health insurance sector;
9. Organizing scientific research and international cooperation in health insurance;
10.[10] Promulgating basic medical service packages covered by the health insurance fund.
Article 7. Responsibilities of the Ministry of Finance of Vietnam
1. Cooperate with the Ministry of Health of Vietnam and relevant agencies and organizations in developing policies and laws on finance concerning health insurance.
2. Inspect and examine the implementation of the law on financial regulations applicable to health insurance and the health insurance fund.
Article 7a. Responsibilities of the Ministry of Labor – War Invalids and Social Affairs of Vietnam [11]
1. Direct and guide the identification and management of policyholders under the management of the Ministry of Labor - War Invalids and Social Affairs of Vietnam prescribed in Points d, e, g, h, i, and k Clause 3 and Clause 4 Article 12 of this Law.
2. Inspect and examine the implementation of the law on the health insurance participation responsibility of employers and employees according to Clause 1 Article 12 of this Law and policyholders under the management of the Ministry of Labor - War Invalids and Social Affairs of Vietnam prescribed in Points d, e, g, h, i, and k Clause 3 and Clause 4 Article 12 of this Law.
Article 7b. Responsibilities of the Ministry of Education and Training of Vietnam [12]
1. Direct and guide the identification and management of policyholders under the management of the Ministry of Education and Training of Vietnam prescribed in Point n Clause 3 and Point b Clause 4 Article 12 of this Law.
2. Inspect and examine the implementation of the law on the health insurance participation responsibility of policyholders under the management of the Ministry of Education and Training of Vietnam prescribed in Point n Clause 3 and Point b Clause 4 Article 12 of this Law.
3. Take charge and cooperate with the Ministry of Health and relevant ministries and central authorities in guiding the establishment and consolidation of the health systems of schools to provide primary health care for children and students.
1. Direct, manage, guide, and implement the identification, management, and formulation of health insurance lists of policyholders under the management of the Ministry of National Defense of Vietnam and the Ministry of Public Security of Vietnam prescribed in Point a Clause 1, Point a and Point n Clause 3, and Point b Clause 4 Article 12 of this Law.
2. Formulate lists and provide lists of requests for health insurance card issuance regarding policyholders prescribed in Point l Clause 3 Article 12 of this Law for health insurance institutions.
3. Inspect and examine the implementation of the law on the health insurance participation responsibility of policyholders under the management of the Ministry of National Defense of Vietnam and the Ministry of Public Security of Vietnam prescribed in Point a Clause 1, Point a and Point n Clause 3, and Point 3 Clause 4 Article 12 of this Law.
4. Cooperate with the Ministry of Health of Vietnam and relevant ministries and central authorities in guiding medical examination and treatment establishments of the Ministry of National Defense of Vietnam and the Ministry of Public Security of Vietnam to conclude health insurance-covered medical examination and treatment contracts with health insurance institutions to provide medical examination and treatment for policyholders.
Article 8. Responsibilities of People’s Committees at all levels
1. Within their scope of tasks and entitlements, People’s Committees at all levels shall:
a) Direct the implementation of policies and laws on health insurance;
b) Ensure funding for payment of health insurance premiums for policyholders eligible for premium payment and support from the state according to this Law;
c) Disseminate and universalize policies and laws on health insurance;
d) Inspect, examine, and handle violations and settle denunciations and complaints concerning health insurance.
2.[14] People’s Committees of provinces and centrally affiliated cities shall, aside from implementing the responsibilities prescribed in Clause 1 of this Article, direct the development of apparatuses and resources to implement the state management of health insurance in their areas and manage and use funding in compliance with Clause 3 Article 35 of this Law.
3.[15] People’s Committees of communes, wards, and commune-level towns (hereinafter referred to as “commune-level People’s Committees”) shall, aside from implementing the responsibilities prescribed in Clause 1 of this Article, formulate lists of family-based health insurance policyholders in their areas regarding policyholders prescribed in Clauses 2, 3, 4, and 5 Article 12 of this Law, policyholders prescribed in Points a, l, and n Clause 3 and Point b Clause 4 Article 12 of this Law; commune-level People’s Committees shall formulate lists of requests for health insurance card issuance for children at the same time as the issuance of birth certificates.
Article 9. Health insurance institutions
1. Health insurance institutions shall implement health insurance regulations, policies, and laws and manage and use the health insurance fund.
2. The Government of Vietnam shall stipulate the organization, functions, tasks, and entitlements of health insurance institutions.
Article 10. Health insurance fund audit
Every 3 years, the State Audit Office of Vietnam shall audit the health insurance fund and submit reports on the results to the National Assembly of Vietnam.
Upon request from the National Assembly of Vietnam, the Standing Committee of the National Assembly of Vietnam, or the Government of Vietnam, the State Audit Office of Vietnam shall carry out an irregular audit of the health insurance fund.
1. Failing to pay or insufficiently paying health insurance premiums according to this Law.
2. Committing fraud related to or forging health insurance documentation or cards.
3. Using amounts for health insurance premium payment or the health insurance fund for improper purposes.
4. Obstructing, troubling, or damaging legitimate rights and benefits of policyholders and parties involved in health insurance.
5. Deliberately formulating false reports or providing false information and data on health insurance.
6. Abusing one’s position, entitlement, or professional operations to act in contravention of the health insurance law.
POLICYHOLDERS, PREMIUMS, RESPONSIBILITIES, AND PAYMENT METHODS OF HEALTH INSURANCE PREMIUMS
Article 12. Policyholders [16]
1. Policyholders whose health insurance premiums are paid by employees and employers:
a) Employees working under indefinite labor contracts or labor contracts with a term of 3 months or more; salaried managers of enterprises; officials and public employees (hereinafter referred to as "employees");
b) Part-time officials in communes, wards, and commune-level towns according to the law.
2. Policyholders whose health insurance premiums are paid by social insurance institutions:
a) Persons receiving pensions and compensations for loss of capacity for work monthly;
b) Persons receiving monthly social insurance allowances due to occupational accidents, occupational diseases, or diseases included in the list of long-term treatment diseases; beneficiaries of monthly death benefits who are at least 80 years old;
c) Retired officials of communes, wards, and commune-level towns receiving monthly social insurance allowances;
d) Persons receiving unemployment allowances.
3. Policyholders whose health insurance premiums are paid by the state:
a) Commissioned officers, professional soldiers, non-commissioned officers, and army soldiers on active duty; operational commissioned and non-commission officers and technical commissioned and non-commissioned officers working in people’s public security forces, people’s public security learners, and non-commissioned officers and soldiers under fixed-term contracts in people’s public security forces; cipher officers whose salaries are the same as soldiers; cipher learners whose benefits are the same as the benefits for learners in military or public security academies;
b) Retired officials of communes, wards, and commune-level towns receiving monthly allowances from the state budget;
c) Persons who are no longer receiving compensations for loss of capacity for work and are receiving monthly allowances from the state budget;
d) Revolutionary contributors and veterans;
dd) Incumbent deputies of the National Assembly of Vietnam or People's Councils at all levels;
e) Children under 6 years old;
g) Beneficiaries of monthly social protection allowances;
h) Poor household members; ethnic minorities living in areas with disadvantaged socio-economic situations; persons living in areas with extremely disadvantaged socio-economic situations; persons living in island communes or districts;
i) Relatives of revolutionary contributors who are biological parents, spouses, or children of martyrs; persons who have nurtured martyrs;
k) Relatives of revolutionary contributors, excluding those prescribed in Point i of this Clause;
l) Relatives of those prescribed in Point a Clause 3 of this Article;
m) Persons who have donated body parts under the law;
n) Foreign learners in Vietnam whose scholarships are granted by the state budget of Vietnam.
4. Policyholders whose health insurance premiums are paid by the state budget:
a) Near-poor household members;
b) Students and learners;
c)[17] Persons participating in grassroots-level security and order protection forces.
5. Family-based health insurance policyholders, excluding those prescribed in Clauses 1, 2, 3, and 4 of this Article.
6. The Government of Vietnam shall stipulate other policyholders aside from those prescribed in Clauses 3, 4, and 5 of this Article; regulations on the issuance of health insurance cards regarding policyholders managed by the Ministry of National Defense of Vietnam and the Ministry of Public Security of Vietnam and policyholders prescribed in Point l Clause 3 of this Article; roadmaps for the implementation of health insurance, beneficial scope, health insurance benefits, health insurance-covered medical examination and treatment, management and use of funding for health insurance-covered medical examination and treatment, health insurance assessment, and health insurance payment and settlement for policyholders prescribed in Point a Clause 3 of this Article.
Article 13. Health insurance premiums and responsibilities to pay health insurance premiums [18]
1. Health insurance premiums and responsibilities to pay health insurance premiums are stipulated as follows:
a) The monthly premiums of policyholders prescribed in Point a Clause 1 Article 12 of this Law must not exceed 6% of their monthly salaries, 2/3 of which is paid by the employers and the remaining 1/3 is paid by the employees. During the time the employees are on maternity leave under the law on health insurance, the maximum monthly premiums shall be equal to 6% of their monthly salaries before the maternity leave, paid by the health insurance institutions.
b) The monthly premiums of policyholders prescribed in Point b Clause 1 Article 12 of this Law must not exceed 6% of their base salaries, 2/3 of which is paid by the employers and the remaining 1/3 is paid by the employees;
c) The monthly premiums of policyholders prescribed in Point a Clause 2 Article 12 of this Law must not exceed 6% of their pensions or compensations for loss of capacity for work, and such premiums shall be paid by the health insurance institutions;
d) The monthly premiums of policyholders prescribed in Point b and Point c Clause 2 Article 12 of this Law must not exceed 6% of the base salaries, and such premiums shall be paid by the health insurance institutions;
dd) The monthly premiums of policyholders prescribed in Point d Clause 2 Article 12 of this Law must not exceed 6% of their unemployment benefits, and such premiums shall be paid by the health insurance institutions;
e) The monthly premiums of policyholders prescribed in Point a Clause 3 Article 12 of this Law must not exceed 6% of their monthly salaries regarding the salaried persons and of the base salaries regarding persons receiving welfare, and such premiums shall be paid by the state budget;
g) The monthly premiums of policyholders prescribed in Points b, c, d, dd, e, g, h, I, k, l, and m Clause 3 Article 12 of this Law must not exceed 6% of the base salaries, and such premiums shall be paid by the state budget;
h) The monthly premiums of policyholders prescribed in Point n Clause 3 Article 12 of this Law must not exceed 6% of the base salaries, and such premiums shall be paid by the scholarship providers;
i) The monthly premiums of policyholders prescribed in Clause 4 Article 12 of this Law must not exceed 6% of the base salaries, and such premiums shall be paid by such policyholders with partial support from the state budget;
k) The monthly premiums of policyholders prescribed in Clause 5 Article 12 of this Law must not exceed 6% of the base salaries, and such premiums shall be paid by such policyholders.
2. Where a person qualifies as multiple categories of policyholders defined under Article 12 hereof simultaneously, he/she shall pay premiums corresponding to whichever category mentioned first in Article 12 hereof.
In case a policyholder prescribed in Point a Clause 1 Article 12 of this Law concludes one or more indefinite labor contracts or contracts with a term of at least 3 months, his/her premiums shall be paid according to the labor contract with the highest salary.
Where a policyholder prescribed in Point b Clause 1 Article 12 of this Law qualifies as multiple categories of policyholders defined under Article 12 hereof simultaneously, his/her premiums shall be paid by the social insurance institution, state budget, his/herself, and the People's Committee of the commune respectively.
3. All members of a household prescribed in Clause 5 Article 12 of this Law shall participate in health insurance. The premiums shall decrease from the second member specifically as follows:
a) The premiums of the first one must not exceed 6% of the base salaries;
b) The premiums of the second, third, and fourth ones shall be respectively equal to 70%, 60%, and 50% of the premiums of the first one;
c) From the fifth one onward, the premiums shall be equal to 40% of the premiums of the first one.
4. The Government of Vietnam shall elaborate on the premiums and support rates prescribed in this Article.
1. Employees salaried under regulations of the State shall pay health insurance premiums based on their monthly salaries paid according to their ranks or military ranks or position allowances, extra-seniority allowances, and professional seniority allowances (if any).
2. Employees salaried or remunerated according to their employers’ regulations shall pay health insurance premiums based on their monthly salaries or remunerations prescribed in their labor contracts.
3. Persons receiving monthly pensions, working capacity loss allowances, and unemployment allowances shall pay health insurance premiums based on their monthly pensions, working capacity loss allowances, and unemployment allowances.
4.[19] Other policyholders shall pay health insurance premiums based on their base salaries.
5.[20] Monthly salaries used for health insurance payments shall be up to 20 times the base salaries.
Article 15. Health insurance payment methods [21]
1. Every month, employers shall pay health insurance premiums for their employees and transfer the health insurance premiums deducted from employees' salaries to the health insurance fund concurrently.
2. Regarding agricultural, forestry, fishery, and salt-making enterprises that do not pay monthly salaries, employers shall pay quarterly or biannual health insurance premiums for their employees and transfer the health insurance premiums deducted from employees' salaries to the health insurance fund concurrently.
3. Every month, social insurance institutions prescribed shall transfer health insurance premiums according to Points c, d, and dd Clause 1 Article 13 of this Law to the health insurance fund.
4. Every quarter, scholarship providers shall transfer health insurance premiums according to Point h Clause 1 Article 13 of this Law to the health insurance fund.
5. Every quarter, the state budget shall transfer health insurance premiums and support according to Points e, g, and i Clause 1 Article 13 of this Law to the health insurance fund.
6. Every 3 months, 6 months, or 12 months, representatives of households, organizations, and individuals shall transfer health insurance premiums under their responsibilities to the health insurance fund.
Article 16. Health insurance cards
1. A health insurance card is issued to a policyholder as a basis for health insurance benefits under this Law.
2. Each policyholder may only hold one health insurance card.
3.[22] Validity periods of health insurance cards are as follows:
a) Health insurance cards of policyholders prescribed in Clauses 1, 2, and 3 Article 12 of this Law who participate in health insurance for the first time shall be valid from the payment for health insurance premiums;
b) The validity period of a health insurance card of a policyholder continuously participating in health insurance shall be renewed from the expiry date of the previous validity period;
c) Health insurance cards of policyholders prescribed in Clauses 4 and 5 Article 12 of this Law participating in health insurance from the effective date of this Law or discontinuously participating in health insurance for at least 3 months in a fiscal year shall be valid after 30 days from the payment of health insurance premiums;
d) Health insurance cards of children under 6 years old shall be valid until they are 72 months old. Health insurance cards of 72-month-old children before the beginning of an academic year shall be valid until September 30 of such a year.
4. A health insurance card is invalid in the following cases:
a) Its validity period expires;
b) It has been modified or erased;
c) The cardholder no longer participates in health insurance.
5.[23] Health insurance institutions shall issue samples of health insurance cards after the Ministry of Health of Vietnam reaches a consensus.
Article 17. Health insurance card issuance [24]
1. An application for health insurance card issuance includes:
a) A statement on health insurance participation of the applicant regarding (applicable to first-time applicants);
b) A list of policyholders prescribed in Clause 1 Article 12 of this Law formulated by the employer.
A list of policyholders prescribed in Clauses 2, 3, 4, and 5 Article 12 of this Law formulated by the commune-level People’s Committee, except for policyholders prescribed in Points a, l, and n Clause 3 and Point b Clause 4 Article 12 of this Law.
A list of policyholders under the management of the Ministry of Education and Training of Vietnam and the Ministry of Labor – War Invalids and Social Affairs of Vietnam prescribed in Point n Clause 3 and Point b Clause 4 Article 12 of this Law formulated by education and training facilities and vocational training facilities.
A list of policyholders under the management of the Ministry of National Defense of Vietnam and the Ministry of Public Security of Vietnam prescribed in Point a Clause 1, Points a and n Clause 3, and Point b Clause 4 Article 12 of this Law and a list of policyholders prescribed in Point l Clause 3 Article 12 of this Law formulated by the Ministry of National Defense of Vietnam and the Ministry of Public Security of Vietnam.
2. Within 10 working days from the date of receipt of the adequate application prescribed in Clause 1 of this Article, the health insurance institution shall transfer health insurance cards to policyholders or their organizations and agencies.
3. The health insurance institution shall issue the form of the application prescribed in Clause 1 of this Article after the Ministry of Health of Vietnam reaches a consensus.
Article 18. Health insurance card re-issuance
1. A health insurance card shall be re-issued if it is lost.
2. A policyholder who loses his/her health insurance card shall apply for re-issuance.
3.[25] Within 7 working days from the date of receipt of the application for health insurance card re-issuance, the health insurance institution shall re-issue the card to the policyholder. During the processing time for the re-issuance of the health insurance card, the policyholder is still eligible for health insurance benefits.
4.[26] (annulled)
Article 19. Health insurance card exchange
1. A health insurance card shall be exchanged in the following cases:
a) It is torn, crumpled, or damaged;
b) The registered primary medical treatment and examination establishment is changed;
c) The information indicated on the card is incorrect.
2. An application for health insurance card exchange includes:
a) An application for the card exchange of the policyholder;
b) The health insurance card.
3. Within 7 working days from the date of receipt of the adequate application prescribed in Clause 2 of this Article, the health insurance institution shall exchange the card for the policyholder. During the processing time for the exchange, the cardholder is still eligible for health insurance benefits.
4. Policyholders shall pay for the exchange of torn, crumpled, or damaged health insurance cards. The minister of Finance of Vietnam shall stipulate fees for health insurance card exchange.
Article 20. Health insurance card revocation and temporary suspension
1. A health insurance card shall be revoked in the following cases:
a) There is fraud in its issuance;
b) The cardholder no longer participates in health insurance;
c)[27] The cardholder is concurrently issued with multiple health insurance cards.
2. A health insurance card shall be temporarily suspended if the person using medical services uses another person’s health insurance card. The cardholder of the suspended health insurance card shall retrieve the card and pay fines as prescribed by the law.
SCOPE OF HEALTH INSURANCE BENEFITS
Article 21. Scope of health insurance benefits
1. A policyholder shall have the following costs covered by the health insurance fund:
a) Costs of medical services, functional rehabilitation, periodic antenatal examinations, and childbirth;
b)[28] (annulled)
b)[29] Costs of the transfer of patients from district-level hospitals to superior hospitals regarding policyholders prescribed in Points a, d, e, g, h, and i Clause 3 Article 12 of this Law in case of medical emergencies or during inpatient treatment requiring such a transfer.
2.[30] The Minister of Health of Vietnam shall take charge and cooperate with relevant ministries and central authorities in promulgating the list, proportion, and payment conditions for drugs, chemicals, medical supplies, and medical services within the beneficial scope of policyholders.
Article 22. Health insurance benefits [31]
1. Medical service costs of a policyholder receiving medical examination and treatment according to Articles 26, 27, and 28 of this Law shall be covered by the health insurance fund within his/her beneficial scope as follows:
a) 100% of the medical service costs regarding policyholders prescribed in Points a, d, e, g, h, and i Clause 3 Article 12 of this Law. Medical service costs outside of the scope of health insurance benefits of policyholders prescribed in Point a Clause 3 Article 12 of this Law shall be covered by the health insurance funding for medical examination and treatment of such policyholders; if the mentioned funding is insufficient, the state budget shall guarantee such medical service costs;
b) 100% of the medical service costs regarding any medical examination and treatment at commune-level hospitals and costs that are lower than the costs prescribed by the Government of Vietnam;
c) 100% of the medical service costs regarding policyholders participating in health insurance for at least 5 consecutive years whose medical service costs exceed the total amount of their base salaries in 6 months, except for policyholders who receive medical services at hospitals different from the registered ones;
d) 95% of the medical service costs regarding policyholders prescribed in Point a Clause 2, Point k Clause 3, and Point a Clause 4 Article 12 of this Law;
dd) 80% of the medical service costs regarding other policyholders.
2. Where a person qualifies as multiple categories of policyholders defined under Article 12 hereof simultaneously, the highest health insurance benefits shall be applied.
3. If a cardholder goes to a hospital different from the registered one, except for the case prescribed in Clause 5 of this Article, his/her medical service costs shall be covered by the health insurance fund according to the benefits prescribed in Clause 1 of this Article as follows:
a) 40% of inpatient treatment costs at a central hospital;
b) 60% of inpatient treatment costs at a provincial hospital from the effective date of this Law until December 31, 2020; 100% of inpatient treatment costs from January 1, 2021 at all hospitals in Vietnam;
c) 70% of medical service costs at a district-level hospital from the effective date of this Law until December 31, 2015; 100% of medical service costs from January 1, 2016.
4. From January 1, 2016, policyholders registering commune-level medical stations, polyclinics, or district-level hospitals as primary medical examination and treatment establishments may receive medical examination and treatment at other commune-level medical stations, polyclinics, or district-level hospitals in the same province with health insurance benefits prescribed in Clause 1 of this Article.
5. Policyholders who are ethnic minorities and members of poor households living in areas with disadvantaged socio-economic situations and areas with extremely disadvantaged socio-economic situations and policyholders living in island communes or island districts, when going to hospitals different from the registered ones, shall have their medical service costs (at district-level hospitals) or inpatient treatment costs (at provincial or central hospitals) covered by the health insurance fund according to the health insurance benefits prescribed in Clause 1 of this Article.
6. From January 1, 2021, the health insurance fund shall pay the inpatient treatment costs following the health insurance benefits prescribed in Clause 1 of this Article for policyholders who go to any provincial medical examination and treatment establishment in Vietnam different from their registered ones.
7. The Government of Vietnam shall stipulate specific health insurance benefits for health insurance-covered medical examination and treatment in bordering areas, cases of medical examination and treatment upon request, and other cases not prescribed in Clause 1 of this Article.
Article 23. Cases ineligible for health insurance benefits
1. Cases prescribed in Clause 1 Article 21 in which the state budget has covered costs.
2. Convalescence at sanatoria or convalescence establishments.
3. Health check-ups.
4. Antenatal tests and diagnoses for non-treatment purposes.
5. Use of obstetric support, family planning services, or abortion services, except for cases of pregnancy termination due to fetal or maternal diseases.
6. Use of aesthetic services.
7.[32] Treatment of strabismus, myopia, and refractive errors, except for children under 6 years old.
8. Use of prosthetics, dentures, eyeglasses, hearing aids, and mobility aids in medical examination and treatment and functional rehabilitation.
9.[33] Medical examination and treatment for functional rehabilitation in case of catastrophes.
10.[34] (annulled)
11. Medical examination and treatment for addictions to drugs, alcohol, or other addictive substances.
12.[35] (annulled)
13. Medical assessments, forensic examinations, and forensic psychological evaluations.
14. Participation in clinical experiments or scientific research.
ORGANIZATION OF MEDICAL EXAMINATION AND TREATMENT FOR POLICYHOLDERS
Article 24. Health insurance-covered medical examination and treatment establishments [36]
Health insurance-covered medical examination and treatment establishments (hereinafter referred to as “health insurance-covered medical establishments”) are medical establishments as prescribed by the Law on Medical Examination and Treatment concluding medical examination and treatment contracts with health insurance institutions.
Article 25. Health insurance-covered medical examination and treatment contracts
1. A health insurance-covered medical examination and treatment contract is a written agreement between a health insurance institution and a medical examination and treatment establishment regarding the provision of medical services and payment of medical service costs covered by health insurance.
2. A health insurance-covered medical examination and treatment contract includes:
a)[37] Policyholders and requirements for the scope of service provision; expected number of cards and structure of policyholders regarding primary health insurance-covered medical establishments;
b) Payment methods of medical service costs;
c) Rights and responsibilities of concerned parties;
d) Term of the contract;
dd) Liabilities for breach of the contract;
e) Conditions for modification, liquidation, and termination of the contract.
3. Any agreement on conditions for modification, liquidation, and termination of a contract as prescribed in Point e Clause 2 of this Article shall not interrupt policyholders’ medical examination and treatment processes.
4.[38] The Ministry of Health of Vietnam shall take charge and cooperate with the Ministry of Finance of Vietnam in stipulating the form of the health insurance-covered medical examination and treatment contract.
Article 26. Registration for health insurance-covered medical examination and treatment
1. Policyholders may register for the provision of primary health insurance-covered medical examination and treatment at medical examination and treatment establishments of communes, districts, and equivalents, except for cases in which they are entitled to register at provincial or central medical examination and treatment establishments as prescribed by the Minister of Health of Vietnam.
Regarding a policyholder who works on a mobile basis or moves to a different province for temporary residence, he/she may receive primary medical examination and treatment at a medical examination and treatment establishment with appropriate technical and professional levels in such a province as prescribed by the Minister of Health of Vietnam.
2. Policyholders may change their registered primary medical examination and treatment establishments at the start of every quarter.
3. Names of primary health insurance-covered medical establishments shall be indicated on health insurance cards.
Article 27. Treatment transference
Regarding a case exceeding the professional and technical level of a health insurance-covered medical establishment, such an establishment shall promptly transfer the patient to another competent health insurance-covered medical establishment according to relevant regulations.
Article 28. Procedures for health insurance-covered medical examination and treatment
1. A policyholder seeking medical examination and treatment shall present his/her health insurance card with his/her photo; if the card does not have such a photo, it shall be presented with documents proving the policyholder’s identity. Regarding a child under 6 years old, only the health insurance card shall be presented.
2. In case of a medical emergency, the policyholder shall be entitled to medical examination and treatment at any medical examination and treatment establishment and shall present his/her health insurance card with the documents prescribed in Clause 1 of this Article before being discharged.
3. In case of a treatment transference, the policyholder shall have a transference record of the medical examination and treatment establishment.
4. In case of a re-examination according to treatment requirements, the policyholder shall have an appointment letter for the re-examination of the medical examination and treatment establishment.
Article 29. Health insurance assessment
1. Health insurance assessment includes:
a) Inspection of procedures for health insurance-covered medical examination and treatment;
b) Inspection and assessment of treatment indication, use of drugs, chemicals, supplies, medical equipment, and medical services for patients;
c) Inspection and determination of health insurance-covered medical service costs.
2. Health insurance assessment shall ensure accuracy, publicity, and transparency.
3. Health insurance institutions shall carry out health insurance assessments and take legal liability for the assessment conclusions and results.
PAYMENT OF HEALTH INSURANCE-COVERED MEDICAL SERVICE COSTS
Article 30. Payment methods of health insurance-covered medical service costs
1. Payments of health insurance-covered medical service costs shall be made using the following methods:
a)[39] Capitation payment is a payment of predetermined fees for the scope of services of a health insurance card registered at a medical service provider within a specific period;
b) Service price-based payment is a payment based on the costs of drugs, chemicals, supplies, medical equipment, and medical services used for patients;
c) Illness-based payment is a payment of medical service costs predetermined for each case based on diagnoses.
2. The Government of Vietnam shall stipulate the application of payment methods prescribed in Clause 1 of this Article.
Article 31. Payment of health insurance-covered medical service costs
1. Health insurance institutions shall pay health insurance-covered medical service costs to medical examination and treatment establishments according to health insurance-covered medical examination and treatment contracts.
2.[40] Health insurance-covered medical service costs of health insurance cardholders shall be paid directly by health insurance institutions when:
a) The policyholder receives medical examination and treatment at a medical examination and treatment establishment without health insurance-covered medical examination and treatment contracts;
b) The policyholder receives medical examination and treatment in breach of Article 28 of this Law;
c) Other special cases prescribed by the Minister of Health of Vietnam.
3. The Ministry of Health of Vietnam shall take charge and cooperate with the Ministry of Finance of Vietnam in stipulating procedures and payments for cases prescribed in Clause 2 of this Article.
4. Health insurance institutions shall pay medical service costs based on the hospital fees prescribed by the Government of Vietnam.
5.[41] The Minister of Health of Vietnam shall take charge and cooperate with the Minister of Finance of Vietnam in stipulating consistent health insurance-covered medical service fees among same-level hospitals in Vietnam.
Article 32. Advance, payment, and settlement of health insurance-covered medical service costs [42]
1. A health insurance-covered medical establishment shall receive a quarterly advance from a health insurance institution as follows:
a) The health insurance-covered medical establishment shall receive an advance payment of 80% of the health insurance-covered medical service costs according to the report on the financial settlement of the previous quarter of such establishment within 5 working days from the date on which the health insurance institution receives such a report;
b) Regarding a medical examination and treatment establishment concluding a health insurance-covered medical examination and treatment contract for the first time and having registered for the provision of primary health insurance-covered medical examination and treatment, it shall receive an advance payment of 80% of its funding according to the announcement issued by the health insurance institution at the start of the term; if such an establishment does not register for the provision of primary health insurance-covered medical examination and treatment, the health insurance institution shall pay an advance payment of 80% of the establishment's health insurance-covered medical service costs according to the expenditures on medical examination and treatment after one month from the execution of the contract;
c) If amounts advanced to health insurance-covered medical establishments in a province exceed the quarterly funding, the health insurance institution of the province or centrally affiliated city shall submit a report to Vietnam Social Security for supplements.
2. The payment and settlement between a health insurance-covered medical establishment and a health insurance institution shall be carried out as follows:
a) Within the first 15 days of every month, the health insurance-covered medical establishment shall send a summary of requests for payment of health insurance-covered medical service costs of the previous month to the health insurance institution; within the first 15 days of every quarter, the health insurance-covered medical establishment shall submit a report on the settlement of health insurance-covered medical service costs of the previous quarter to the health insurance institution;
b) Within 30 days from the date on which the health insurance institution receives the report on the settlement of the previous quarter from the health insurance-covered medical establishment, it shall notify the health insurance-covered medical establishment of the assessment result and the verified health insurance-covered medical service costs, including the actual medical service costs within the establishment's scope of health insurance benefits;
c) Within 10 days from the notification of the verified health insurance-covered medical service costs, the health insurance institution shall sufficiently pay the health insurance-covered medical establishment;
d) The verification of annual settlement for the health insurance fund and handling of unused funding (if any) for provinces and centrally affiliated cities shall be carried out before January 10 of the following year.
3. Within 40 days from the date of receipt of the adequate applications for payments from policyholders as prescribed in Clause 2 Article 31 of this Law, the health insurance institution shall pay medical service costs directly to such policyholders.
Article 33. Sources for establishing the health insurance fund
1. Health insurance premiums prescribed in this Law.
2. Profits from investments made by the fund.
3. Aid and sponsorships from domestic and foreign organizations and individuals.
4. Other legal revenues.
Article 34. Health insurance fund management
1.[43] The health insurance fund shall be managed centrally, consistently, publicly, and transparently. There must be decentralization of management in the system of health insurance institutions.
The Management Board of Vietnam Social Security shall manage the health insurance fund and provide consultancy on social insurance policies according to the Law on Social Insurance.
2. The Government of Vietnam shall stipulate the management of the health insurance fund and decide on financial sources to ensure health insurance-covered medical examination and treatment in case the health insurance fund faces a revenue-expenditure imbalance.
3.[44] Annually, the Government of Vietnam shall submit a report on the health insurance fund management and use to the National Assembly of Vietnam.
Article 35. Allocation and use of health insurance fund [45]
1. The health insurance fund shall be allocated and used as follows:
a) 90% of the health insurance premiums shall be used for medical examination and treatment;
b) 10% of the health insurance premiums shall be contributed to the reserve fund and administrative expenses of the health insurance fund, with at least 5% of which is contributed to the reserve fund.
2. The temporary spare amount of the health insurance fund shall be used for investment according to the forms prescribed in the Law on Social Insurance. The Management Board of Vietnam Social Security shall decide on and take responsibility before the Government of Vietnam for the investment forms and structure based on the request of Vietnam Social Security.
3. In case the collected health insurance premiums for medical examination and treatment of a province or centrally affiliated city exceed its expenditures on medical examination and treatment in a year, the remaining funding after Vietnam Social Security’s settlement verification shall be allocated as follows:
a) From the effective date of this Law to the end of December 31, 2020, 80% of the remaining funding shall be transferred to the reserve fund, and 20% of it shall be transferred to the local authority to be used according to this following order of priority:
The fund for the provision of medical examination and treatment for the poor shall be supported; the health insurance premiums of specific policyholders shall be supported in conformity with the local socio-economic conditions; health officials shall be equipped with suitable medical equipment; district-level hospitals shall be equipped with transport vehicles for transporting patients.
Within 1 month from the settlement verification of Vietnam Social Security, 20% of the remaining funding shall be transferred to the local authority by Vietnam Social Security.
Within 12 months from the settlement verification of Vietnam Social Security, the remaining funding shall be transferred to the reserve fund;
b) From January 1, 2021, the remaining funding shall be included in the reserve fund for general management.
4. In case the collected health insurance premiums for medical examination and treatment of a province or centrally affiliated city are less than its expenditures on medical examination and treatment in a year, Vietnam Social Security shall use the reserve fund to make up such differences after the settlement verification.
5. The Government of Vietnam shall elaborate Clause 1 of this Article.
RIGHTS AND RESPONSIBILITIES OF PARTIES INVOLVED IN HEALTH INSURANCE
Article 36. Rights of policyholders
1. To be issued with health insurance cards after paying health insurance premiums.
2.[46] To be able to pay family-based health insurance premiums at any health insurance agent in Vietnam; to choose any primary health-insurance covered medical establishment according to Clause 1 Article 26 of this Law.
3. To be entitled to medical examination and treatment.
4. To have their medical service costs paid by health insurance institutions under health insurance regulations.
5. To request health insurance institutions, health insurance-covered medical establishments, and relevant agencies to provide explanations and information on health insurance.
6. To complain and denounce any act of violating the law on health insurance.
Article 37. Obligations of policyholders
1. To promptly pay health insurance premiums.
2. To use health insurance cards properly and avoid lending them to others.
3. To comply with Article 28 of this Law when seeking medical examination and treatment.
4. To comply with regulations and guidelines of health insurance institutions and medical examination and treatment establishments when seeking medical examination and treatment.
5. To pay medical service costs not covered by health insurance to medical examination and treatment establishments.
Article 38. Rights of organizations and individuals paying health insurance premiums
1. To request health insurance institutions and competent state authorities to provide explanations and information on health insurance.
2. To complain and denounce any act of violating the law on health insurance.
Article 39. Responsibilities of organizations and individuals paying health insurance premiums
1. To formulate applications for health insurance card issuance.
2. To promptly pay health insurance premiums.
3. To hand over health insurance cards to policyholders.
4. To sufficiently and accurately provide information and documents concerning health insurance responsibilities of employers and representatives for policyholders when requested by health insurance institutions, employees, or representatives of employees.
5. To comply with the inspection and examination of the implementation of the law on health insurance.
Article 40. Rights of health insurance institutions
1. To request employers, representatives of policyholders, and policyholders to sufficiently and accurately provide information and documents concerning their health insurance responsibilities.
2. To inspect and assess the implementation of health insurance-covered medical examination and treatment; to revoke and suspend health insurance cards in cases prescribed in Article 20 of this Law.
3. To request health insurance-covered medical establishments to provide medical records and documents concerning medical examination and treatment for health insurance assessment.
4. To refuse to pay health insurance-covered medical service costs contrary to this Law or contents of health insurance-covered medical examination and treatment contracts.
5. To request persons responsible for paying compensations for damage to policyholders to refund the medical service costs paid by health insurance institutions.
6. To suggest competent state authorities to amend health insurance policies and laws and handle any organization or individual violating the law on health insurance.
Article 41. Responsibilities of health insurance institutions
1. To disseminate and universalize health insurance policies and laws.
2.[47] Enable policyholders prescribed in Clause 5 Article 12 of this Law to pay family-based health insurance premiums at any health insurance agent. To provide guidelines on applications, procedures, and locations of registrations for health insurance and provide health insurance benefits for policyholders while ensuring swiftness, simplicity, and convenience. To review, summarize, and conform the list of policyholders to avoid providing multiple health insurance cards for any policyholder prescribed in Article 12 of this Law, except for those under the management of the Ministry of National Defense of Vietnam and the Ministry of Public Security of Vietnam.
3. To collect health insurance premiums and issue health insurance cards.
4. To manage and use the health insurance fund.
5. To conclude health insurance-covered medical examination and treatment contracts with medical examination and treatment establishments.
6. To pay health insurance-covered medical service costs.
7. To provide information on health insurance-covered medical establishments and instruct policyholders to select primary medical examination and treatment establishments.
8. To inspect the quality of medical examination and treatment; to conduct health insurance assessment.
9. To protect the rights of policyholders; to settle any suggestion, complaint, or denunciation concerning health insurance within their jurisdiction.
10.[48] To retain documents and data as prescribed by the law; to determine health insurance registration time to ensure the rights of policyholders; to apply information technology to health insurance management; to develop national databases on health insurance.
11. To implement statistics, reports, and professional guidelines on health insurance; to submit periodic or irregular reports upon request for the management and use of the health insurance fund.
12. To organize training, advanced training, scientific research, and international cooperation in health insurance.
Article 42. Rights of health insurance-covered medical establishments
1. To request health insurance institutions to sufficiently and accurately provide information on policyholders and medical service costs for policyholders at medical examination and treatment establishments.
2. To be entitled to advanced funding and payment of medical service costs made by health insurance institutions according to concluded medical examination and treatment contracts.
3. To suggest competent state authorities to handle any organization or individual violating the law on health insurance.
Article 43. Responsibilities of health insurance-covered medical establishments
1. To provide policyholders with quality medical examination and treatment with simple and convenient procedures.
2.[49] To provide medical records and documents on medical examination and treatment and pay medical service costs of policyholders as requested by health insurance institutions and competent state authorities; to provide medical records and documents on medical examination and treatment of policyholders regarding applications for direct payment within 5 working days after being requested by health insurance institutions.
3. To ensure necessary conditions for health insurance institutions to conduct assessment; to cooperate with health insurance institutions in disseminating and explaining health insurance regulations to policyholders.
4. To inspect, detect, and notify health insurance institutions of cases of violations of the use of health insurance cards; to cooperate with health insurance institutions in revoking and suspending health insurance cards regarding cases prescribed in Article 20 of this Law.
5. To manage and use funding from the health insurance fund according to the law.
6. To implement statistics and reports on health insurance according to the law.
7.[50] To provide declarations of health insurance-covered medical costs and take legal liability for the legality and accuracy of such declarations.
8.[51] To provide policyholders with declarations of medical service costs upon request.
Article 44. Rights of representative organizations of employees and employers
1. To request health insurance institutions, medical examination and treatment establishments, and employers to sufficiently and accurately provide information on employees' health insurance.
2. To request competent state authorities to handle acts of violating the law on health insurance that affect legitimate rights and benefits of employees and employers.
Article 45. Responsibilities of representative organizations of employees and employers
1. To disseminate and universalize health insurance policies and laws to employees and employers.
2. To participate in the development of health insurance policies and laws and request amendments to such policies and laws.
3.[52] To participate in the supervision of the implementation of the law on health insurance, urge employers to pay health insurance premiums for employees, and participate in the settlement of cases of avoiding paying or failing to pay health insurance premiums.
Article 46. Health insurance inspection
Health inspectors shall carry out specialized inspections concerning health insurance.
Article 47. Health insurance denunciations and complaints
Complaints and settlement of complaints about administrative decisions or administrative actions concerning health insurance and denunciations and settlement of denunciations of violations of the law on health insurance shall be carried out in compliance with the law on complaints and denunciations.
Article 48. Health insurance disputes
1. Health insurance disputes are disputes over health insurance rights, obligations, and responsibilities among the following entities:
a) Policyholders according to Article 12 of this Law and their representatives;
b) Organizations and individuals paying health insurance premiums according to Clause 1 Article 13 of this Law;
c) Health insurance institutions;
d) Health insurance-covered medical establishments.
2. Health insurance disputes shall be settled as follows:
a) Disputing parties shall reconcile with each other;
b) If the reconciliation fails, disputing parties may initiate a lawsuit at a court according to the law.
Article 49. Handling of violations [53]
1. Any person who violates this Law or any law concerning health insurance shall, according to the severity and nature of the violation, be disciplined or fined for administrative violations or liable to criminal prosecution. In case of any damage, compensation shall be offered under the law.
2. Any agency or organization that violates this Law and any law concerning health insurance shall be fined for administrative violations. In case of any damage, compensation shall be offered under the law.
3. Agencies, organizations, and employers responsible for paying health insurance premiums that fail to discharge their responsibilities according to the law shall:
a) Pay the unpaid premiums and the late payment interest equal to two times the inter-bank interest rate based on the late payment amount and time. In case of failure to carry out the mentioned action, at the request of competent persons, banks, or other credit institutions, the Vietnam State Treasury shall deduct money from the deposit accounts of agencies, organizations, or employers responsible for paying health insurance premiums to pay the unpaid premiums and late payment interests to the account of the health insurance fund;
b) Refund all employees' costs within their scope of health insurance benefits during the time they are not provided with health insurance cards.
IMPLEMENTATION PROVISIONS [54]
Article 50. Transitional provision
1. Health insurance cards and free medical examination and treatment cards for children under 6 years old issued before the effective date of this Law shall be valid:
a) Until their expiry dates for cards valid until December 31, 2009;
b) Until December 31, 2009 for cards valid after December 31, 2009.
2. The beneficial scope of persons with health insurance cards issued before the effective date of this Law shall comply with the current law on health insurance until December 31, 2009.
3. Regarding policyholders prescribed in Clauses 21, 22, 23, 24, and 25 Article 12 of this Law, if they have yet to implement Points b, c, d, and dd Clause 2 Article 51 of this Law, they may voluntarily participate in health insurance according to the regulations of the Government of Vietnam.
1. This Law comes into force as of July 1, 2009.
2. The roadmap for achieving all-people health insurance is stipulated as follows:
a) Policyholders prescribed in Clause 1 through Clause 20 Article 20 of this Law shall participate in health insurance from the effective date of this Law;
b) Policyholders prescribed in Clause 21 Article 12 of this Law shall participate in health insurance from January 1, 2010;
c) Policyholders prescribed in Clause 22 Article 12 of this Law shall participate in health insurance from January 1, 2012;
d) Policyholders prescribed in Clauses 23 and 24 Article 12 of this Law shall participate in health insurance from January 1, 2014;
dd) Policyholders prescribed in Clause 25 Article 12 of this Law shall participate in health insurance under the regulations of the Government of Vietnam by January 1, 2014.
Article 52. Elaboration and implementation guidelines
The Government of Vietnam shall elaborate on and provide guidelines on the implementation of Articles and Clauses assigned in the Law; provide guidelines on other necessary contents of this Law to meet the state management requirements.
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VERIFICATION OF INTEGRATED DOCUMENT HEAD |
[1] Law No. 32/2013/QH13 on amendments to the Law on Corporate Income Tax has the following promulgation grounds:
“Pursuant to the Constitution of the Republic Socialist of Vietnam 1992 amended by Resolution No. 51/2001/QH10;
The National Assembly of Vietnam hereby promulgates a Law on amendments to the Law on Corporate Income Tax No. 14/2008/QH12.”.
Law No. 46/2014/QH13 on amendments to the Law on Health Insurance has the following promulgation grounds:
“Pursuant to the Constitution of the Socialist Republic of Vietnam;
The National Assembly of Vietnam hereby promulgates a Law on amendments to the Law on Health Insurance No. 25/2008/QH12.”.
The Law on Fees and Charges No. 97/2015/QH13 has the following promulgation grounds:
“Pursuant to the Constitution of the Socialist Republic of Vietnam;
The National Assembly of Vietnam hereby promulgates the Law on Fees and Charges.”.
Law No. 35/2018/QH14 on amendments to some Articles concerning planning of 37 Laws has the following promulgation grounds:
“Pursuant to the Constitution of the Socialist Republic of Vietnam;
The National Assembly of Vietnam hereby promulgates the Law on amendments to some Articles concerning planning of the Law on Road Traffic No. 23/2008/QH12, Vietnam Maritime Code No. 95/2015/QH13, Law on Railway Transport No. 06/2017/QH14, Law on Inland Waterway Transport No. 23/2004/QH11 whose Articles are amended by the Law No. 48/2014/QH13 and Law No. 97/2015/QH13, Law on Water Resources No. 17/2012/QH13 whose Articles are amended by the Law No. 08/2017/QH14, Law on Land No. 45/2013/QH13, Law on Environmental Protection No. 55/2014/QH13, Law on Minerals No. 60/2010/QH12, Law on Hydrometeorology No. 90/2015/QH13, Law on Biodiversity No. 20/2008/QH12, Law on Natural Resources and Environment Of Sea and Islands No. 82/2015/QH13, Law on Measurement No. 04/2011/QH13, Law on Technical Standards and Regulations No. 68/2006/QH11, Law on Quality of Products and Goods No. 05/2007/QH12, Law on Cyberinformation Security No. 86/2015/QH13, Law on Publishing No. 19/2012/QH13, Press Law No. 103/2016/QH13, Law on National Defense and Security Education No. 30/2013/QH13, Law on Management and Utilization of State Capital Invested in the Enterprises’ Manufacturing and Business Operations No. 69/2014/QH13, Law on Thrift Practice and Waste Combat No. 44/2013/QH13 whose Articles are amended by the Law No. 21/2017/QH14, Law on Securities No. 70/2006/QH11 whose Articles are amended by the Law No. 62/2010/QH12, Law on Cinematography No. 62/2006/QH11 whose Articles are amended by the Law No. 31/2009/QH12, Law on Advertising No. 16/2012/QH13, Law on Construction No. 50/2014/QH13 whose Articles are amended by the Law No. 03/2016/QH14, Law on Urban Planning No. 30/2009/QH12 whose Articles are amended by the Law No. 77/2015/QH13, Law on Petroleum 1993 whose Articles are amended by the Law No. 19/2000/QH10 and the Law No. 10/2008/QH12, Labor Code No. 10/2012/QH13 whose Articles are amended by the Law No. 92/2015/QH13, Law on Social Insurance No. 58/2014/QH13, Law on Health Insurance No. 25/2008/QH12 whose Articles are amended by the Law No. 32/2013/QH13, Law No. 46/2014/QH13 and Law No. 97/2015/QH13, Law on Prevention and Control of Infectious Diseases No. 03/2007/QH12, Law on Judicial Expertise No. 13/2012/QH13 and Law on Protection of Consumers’ Rights No. 59/2010/QH12.”.
The Law on Residence No. 68/2020/QH14 has the following promulgation grounds:
“Pursuant to the Constitution of the Socialist Republic of Vietnam;
The National Assembly of Vietnam hereby promulgates the Law on Residence.”.
The Law on Grassroots Security and Order Protection Forces No. 30/2023/QH15 has the following promulgation grounds:
“Pursuant to the Constitution of the Socialist Republic of Vietnam;
The National Assembly of Vietnam hereby promulgates the Law on Grassroots Security and Order Protection Forces.”.
[2] This Clause is amended by Clause 1 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[3] This Clause is supplemented for the first time by Clause 1 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
This Clause is amended for the second time by Clause 2 Article 37 of the Law on Residence No. 68/2020/QH14, effective as of July 1, 2021.
[4] This Clause is supplemented by Clause 1 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[5] This Clause is amended by Clause 2 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[6] This Clause is amended by Clause 2 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[7] The corporate income tax content in this Clause is annulled by Point b Clause 4 Article 2 of Law No. 32/2013/QH13, effective as of January 1, 2014.
[8] The word “quy hoạch” (planning) is removed by Point dd Clause 1 Article 30 of Law No. 35/2018/QH14, effective as of January 1, 2019.
[9] This Clause is amended by Clause 3 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[10] This Clause is supplemented by Clause 3 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[11] This Clause is supplemented by Clause 4 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[12] This Clause is supplemented by Clause 4 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[13] This Clause is supplemented by Clause 4 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[14] This Clause is amended by Clause 5 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[15] This Clause is supplemented by Clause 5 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[16] This Article is amended by Clause 6 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[17] This Point is supplemented by Clause 2 Article 32 of the Law on Grassroots Security and Order Protection Forces No. 30/2023/QH15, effective as of July 1, 2024.
[18] This Article is amended by Clause 7 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[19] This Clause is amended by Clause 8 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[20] This Clause is amended by Clause 8 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[21] This Article is amended by Clause 9 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[22] This Clause is amended by Clause 10 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[23] This Clause is amended by Clause 10 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[24] This Article is amended by Clause 11 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[25] This Clause is amended by Clause 12 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[26] This Clause is amended for the first time by Clause 12 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
This Clause is annulled by Point d Clause 2 Article 23 of the Law on Fees and Charges No. 97/2015/QH13, effective as of January 1, 2017.
[27] This Point is supplemented by Clause 13 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[28] This Point is annulled by Clause 14 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[29] This Point is amended by Clause 14 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[30] This Clause is amended by Clause 14 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[31] This Article is amended by Clause 15 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[32] This Clause is amended by Clause 16 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[33] This Clause is amended by Clause 16 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[34] This Clause is annulled by Clause 16 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[35] This Clause is annulled by Clause 16 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[36] This Article is amended by Clause 17 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[37] This Point is amended by Clause 18 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[38] This Clause is amended by Clause 18 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[39] This Point is amended by Clause 19 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[40] This Clause is amended by Clause 20 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[41] This Clause is supplemented by Clause 20 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[42] This Article is amended by Clause 21 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[43] This Clause is amended by Clause 22 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[44] This Clause is supplemented by Clause 22 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[45] This Article is amended by Clause 23 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[46] This Clause is amended by Clause 24 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[47] This Clause is amended by Clause 25 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[48] This Clause is amended by Clause 25 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[49] This Clause is amended by Clause 26 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[50] This Clause is supplemented by Clause 26 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[51] This Clause is supplemented by Clause 26 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[52] This Clause is amended by Clause 27 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
[53] This Article is amended by Clause 28 Article 1 of Law No. 46/2014/QH13, effective as of January 1, 2015.
54[54] Article 2 of Law No. 32/2013/QH13 on amendments to the Law on Corporate Income Tax, effective as of January 1, 2014, stipulates as follows:
“Article 2
1. This Law comes into force as of January 1, 2024, except for Clause 2 of this Article.
2. Clauses 6 and 7 Article 1 of this Law take effect on July 1, 2013.
3. The enterprises having investment projects that are still eligible for corporate income tax incentives after the end of the tax period 2013 (tax rate, tax exemption or reduction duration) according to the legislative documents on corporate income tax before this Law takes effect are still eligible for such incentives for the remaining time according to such documents. Where the conditions for tax incentives in this Law are satisfied, enterprises may choose between the incentives they are having or the incentives in this Law for the remaining time, applicable to new investments or expansion investments.
By the end of the tax period 2015, enterprises having investment projects that are eligible for the preferential tax rate of 20% prescribed in Clause 3 Article 13 of the Law on Corporate Income Tax No. 14/2008/QH12, amended by Clause 4 Article 1 of this Law are eligible for the tax rate of 17% for the remaining time from January 1, 2016.
4. The following regulations on corporate income tax shall be annulled:
a) Clause 2 Article 7 of the Law on Deposit Insurance No. 06/2012/QH13;
b) Clause 2 Article 4 of the Law on Health Insurance No. 25/2008/QH12;
c) Clause 1 Article 10; Clause 1 Article 12; Clause 2 Article 18; Clause 2 Article 19; Clauses 1 and 2 Article 22; Clause 3 Article 24 and Clause 2 Article 28 of the Law on High Technologies No. 21/2008/QH12;
d) Clauses 1, 4, 5, 6, 7, and 8 Article 44 and Article 45 of the Law on Technology Transfer No. 80/2006/QH11;
dd) Clause 1 Article 53, Clause 5 Article 55, and Clause 3 Article 86 of the Law on Vocational Training No. 76/2006/QH11;
e) Clause 1 Article 68 of the Law on Vietnamese Guest Workers No. 72/2006/QH11;
g) Clause 2 Article 6 of the Law on Social Insurance No. 71/2006/QH11;
h) Clause 3 Article 8 of the Law on Legal Aid No. 69/2006/QH11;
i) Clause 3 Article 66 of the Law on Higher Education No. 08/2012/QH13;
k) Article 34 of the Law on Persons with Disabilities No. 51/2010/QH12;
l) Clause 4 Article 33 of the Law on Investment No. 59/2005/QH11;
m) Clause 2 Article 58, Clause 2 Article 73, Clause 3 Article 117, and Clause 3 Article 125 of the Law on Enterprises No. 60/2005/QH11.
5. The Government of Vietnam shall elaborate and provide guidelines on the implementation of this Law.”.
Article 2 of Law No. 46/2014/QH13, effective as of January 1, 2015, stipulates as follows:
“Article 2
1. This Law comes into force as of January 1, 2015.
2. The Government of Vietnam shall elaborate this Law.”.
Articles 23, 24, and 25 of the Law on Fees and Charges No. 97/2015/QH13, effective as of January 1, 2017, stipulate as follows:
“Article 23. Entry into force
1. This Law comes into force as of January 1, 2017.
2. The following regulations shall be amended or annulled:
a) Clause 3 Article 75 of the Law on Inland Waterway Navigation No. 23/2004/QH11, amended by Law No. 48/2014/QH13, is annulled;
b) Point a Clause 2 Article 74 of the Law on Railway No. 35/2005/QH11 is annulled;
c) Phrases "Admission fee" in Articles 101 and 105 of the Law on Education No. 38/2005/QH11, amended by Law No. 44/2009/QH12, Articles 64, 65 of the Law on Higher Education No. 08/2012/QH1, and Articles 28 and 29 of the Law on Vocational Education No. 74/2014/QH13 are annulled.
d) Clause 4 Article 18 of the Law on Health Insurance No. 25/2008/QH12, amended by Law No. 46/2014/QH13, is annulled;
dd) Article 25 and Clause 3 Article 15 of the Law on Independent Audit No. 67/2011/QH12 is annulled;
e) Chapter IV – A on license tax as prescribed in the Standing committee of the National Assembly’s Resolution No. 200/NQ-TVQH dated January 18, 1966, amended by Ordinance No. 10-LCT/HDNN7 dated February 26, 1983, and Ordinance dated November 17, 1987, Ordinance dated March 3, 1989 is annulled.
3. Ordinance No. 38/2001/PL-UBTVQH10 and Ordinance No. 10/2009/PL-UBTVQH12 shall be annulled from the effective date of this Law.
Article 24. Transitional provisions
Fees in the list of fees and charges enclosed with Ordinance No. 38/2001/PL-UBTVQH10 subject to the implementation of regulations on prices defined by the State according to the list in Appendix 2 enclosed herewith shall be implemented in compliance with the Law on Prices from the effective date of this Law.
The Government of Vietnam shall specify authorities competent to stipulate prices and pricing methods.
Article 25. Detailed provisions
The Government of Vietnam shall elaborate this Law.”.
Article 31 of Law No. 35/2018/QH14, effective as of January 1, 2019 stipulates as follows:
“Article 31. Entry into force
This Law comes into force as of January 1, 2019.”.
Article 38 of the Law on Residence No. 68/2020/QH14, effective as of July 1, 2021, stipulates as follows:
“Article 38. Implementation provisions
1. This Law comes into force as of July 1, 2021.
2. The Law on Residence No. 81/2006/QH11, amended by Law No. 36/2013/QH13, shall be annulled from the effective date of this Law.
3. From the effective date of this Law, issued household registration books and temporary residence registers may continue to be used and are equivalent to written confirmations of residence according to this Law until the end of December 31, 2022.
In case information in a household registration book or temporary residence register differs from information in the residence database, the latter shall be used.
When a citizen carries out a residence registration procedure that changes information in their household registration book or temporary residence register, the registration authority shall revoke the issued household registration book or temporary residence register, update information in the residence database in compliance with regulations of this Law and not issue a new household registration book or temporary residence register or reissue the old household registration book or temporary residence register to the citizen.
4. The Government of Vietnam, ministries, ministerial agencies, and other relevant authorities shall review legislative documents promulgated or to be promulgated by them and related to household registration books and/or temporary residence registers or concerning the presentation of written confirmations of residence to amend these documents in consistency with regulations of this Law, and avoid naming information on places of residence as a requirement for administrative procedures.”.
Article 33 of the Law on Grassroots Security and Order Protection Forces No. 30/2023/QH15, effective as of July 1, 2024, stipulates as follows:
“Article 33. Entry into force
1. This Law comes into force as of July 1, 2024.
2. Ordinance No. 06/2008/PL-UBTVQH12 shall be annulled as of the effective date of this Law.”.
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This translation is made by THƯ VIỆN PHÁP LUẬT, Ho Chi Minh City, Vietnam and
for reference purposes only. Its copyright is owned by THƯ VIỆN PHÁP LUẬT
and protected under Clause 2, Article 14 of the Law on Intellectual Property.Your comments are always welcomed

