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THE OFFICE OF
THE NATIONAL ASSEMBLY
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 28/VBHN-VPQH
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Hanoi, December
7, 2020
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LAW
ON HEALTH INSURANCE
The Law on Health Insurance No. 25/2008/QH12 dated November
14, 2008 of the National Assembly, coming into force as of July 1, 2009,
amended by:
1. The Law No. 32/2013/QH13 dated June 19, 2013 of
the National Assembly on amendments to the Law on corporate income tax, coming
into force as of January 1, 2014;
2. The Law No. 46/2014/QH13 dated June 13, 2014 of
the National Assembly on amendments to the Law on health insurance, coming into
force as of January 1, 2015;
3. The Law on fees and charges No. 97/2015/QH13
dated November 25, 2015 of the National Assembly, coming into force as of
January 1, 2017;
4. The Law No. 35/2018/QH14 dated November 20, 2018
of the National Assembly on amendments to some articles of 37 laws regarding
planning, coming into force as of January 1, 2019;
5. The Law on residence No. 68/2020/QH14 dated
November 13, 2020 of the National Assembly, coming into force as of July 1,
2021.
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The National Assembly promulgates the Law on
Health Insurance[1].
Chapter I
GENERAL PROVISIONS
Article 1. Scope and regulated
entities
1. This Law provides the health insurance regime
and policies, including participants, premium rates, responsibilities and methods
of payment of health insurance premiums; health insurance cards; healthcare
services covered by the health insurance; medical care for the insured; payment
of costs of medical care covered by health insurance; health insurance fund;
and rights and responsibilities of parties involved in health insurance.
2. This Law applies to domestic and foreign
organizations and individuals in Vietnam that are involved in health insurance.
3. This Law does not apply to commercial health
insurance.
Article 2. Interpretation of
terms
For the purposes of this Law, the terms below are
construed as follows:
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2. “universal health insurance” means health
insurance joined by all persons prescribed in this Law.
3. “health insurance fund” means a financial
facility set up from health insurance premium payments and other lawful
collections, which is used to cover costs of medical care for the insured,
managerial costs of health insurance institutions and other lawful costs
related to health insurance.
4. “employers” include state agencies,
public non-business units, people’s armed forces units, political organizations,
socio-political organizations, socio-political-professional organizations,
social organizations, socio-professional organizations, enterprises,
cooperatives, individual business households, and other organizations; foreign
organizations; and international organizations operating in the Vietnamese
territory, which are responsible for making health insurance contributions.
5. “health insurance-covered primary care provider”
means the first medical examination and treatment establishment registered by
an insured and indicated in the health insurance card.
6. “health insurance assessment” means professional
activities conducted by a health insurance institution to evaluate the
reasonableness of medical care services provided to an insured serving as a
basis for the payment of costs of health insurance-covered medical care.
7.[3] “households that apply for health insurance”
(hereinafter referred to as households) include all of the persons whose names
are included in the family registers or temporary residence books.
8.[4] “basic medical services package covered by
the health insurance fund” mean essential health services for healthcare, in
accordance with the affordability of the health insurance fund.
Article 3. Health insurance
principles
1. Ensuring the sharing of risks among the insured.
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3.[6] Levels of costs covered by the health
insurance depend on the seriousness of sickness, groups of the insured within
the scope of the benefits and the period of time that the insured pay health
insurance.
4. Costs of health insurance-covered medical care
shall be jointly paid by the health insurance fund and the insured.
5. The health insurance fund shall be managed in a
centralized, unified, public, and transparent manner, ensuring the balance
between revenue and expenditure, and be protected by the State.
Article 4. State policies on
health insurance
1. The State pays, or assists payment of, health
insurance premiums for people with meritorious services to the revolution and a
number of social beneficiary groups.
2.[7] The State adopts preferential policies for
the health insurance fund’s investments in order to preserve and increase the
fund. The fund’s revenues and profits from its investments are tax-free.
3. The State creates favorable conditions for
organizations and individuals to join health insurance or pays health insurance
premiums for several beneficiary groups.
4. The State encourages investment in technological
development and advanced technical facilities for health insurance management.
Article 5. State management
agencies in charge of health insurance
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2. The Ministry of Health shall take responsibility
before the Government for performing the state management of health insurance.
3. Ministries and ministerial-level agencies shall,
within the ambit of their tasks and powers, coordinate with the Ministry of
Health in performing the state management of health insurance.
4. People’s Committees at all levels shall, within
the ambit of their tasks and powers, perform the state management of health
insurance in localities.
Article 6. The Ministry of
Health’s responsibilities for health insurance
To assume the prime responsibility for, and
coordinate with other ministries, ministerial-level agencies and relevant
agencies and organizations in. performing the following tasks:
1. Formulating health insurance policies and law,
organizing the health care system, professional and technical lines and
financial sources for the protection, care and improvement of people’s health,
based on all-people health insurance;
2. Formulating strategies,[8] and master plans on
development of health insurance;
3.[9] Promulgating the regulations on healthcare
professional practices, medical examination and treatment procedures and
guidance on medical treatment; referral between lower and higher level
healthcare facilities related to medical examination and treatment covered by
health insurance;
4. Working out and submitting to the Government
solutions to ensure the balance of the health insurance fund;
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6. Directing and guiding the implementation of the
health insurance regime;
7. Inspecting, examining, and taking actions
against violations, and settling complaints and whistleblowing reports about,
health insurance;
8. Monitoring, assessing, and reviewing activities
in the health insurance domain;
9. Organizing scientific research and international
cooperation on health insurance;
10.[10] Promulgating the basic medical services
package covered by the health insurance fund.
Article 7. The Ministry of
Finance’s responsibilities for health insurance
1. To coordinate with the Ministry of Health,
concerned agencies and organizations in formulating health insurance-related
Financial policies and regulations.
2. To inspect and examine the implementation of
legal provisions on financial mechanisms applicable to health insurance and the
health insurance fund.
Article 7a. Responsibilities
of the Ministry of Labor, War Invalids, and Social Affairs[11]
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2. To inspect the implementation of regulations of
the law on the responsibilities of the employers and employees to apply for
health insurance that are prescribes in Clause 1 Article 12 of this Law and the
insured under the management of the Ministry of Labor, War Invalids and Social
Affairs that are prescribed in the points d, e, g, h, i and k in the clause 3
and clause 4 Article 12 of this Law.
Article 7b. Responsibilities
of the Ministry of Education and Training[12]
1. To provide instructions on the determination and
administration of the insured under the management of the Ministry of Education
and Training that are prescribed in the point n in the clause 3 and point b
clause 4 Article 12 of this Law.
2. To inspect the implementation of regulations of
the law on the responsibilities of the insured under the management of the
Ministry of Education and Training that are prescribed in the point n in the
clause 3 and point b in the clause 4 Article 12 of this Law.
3. To take charge and cooperate with the Ministry
of Health, relevant Ministries and regulatory authorities in providing
instructions on the establishment and completion of the school medical system
to provide the primary healthcare for children and students.
Article 7c. Responsibilities
of the Ministry of National Defense and the Ministry of Public Security[13]
1. To administer and provide instructions on the
determination, administration and compilation of the health insurance list of
the insured under the management of the Ministry of National Defense and the
Ministry of Public Security that are prescribed in the point a in the clause 1,
point a and point Decree in the Clause 3 and point b in the clause 4 Article 12
of this Law.
2. To make a list of the insured that request
for the issuance of the health insurance cards prescribed in the point 1 Clause
3 Article 12 of this Law and send that list to the health insurance
organizations.3. To inspect the implementation of regulations of the law on the
responsibilities of the insured under the management of the Ministry of
Education and Training to purchase health insurance that are prescribed in the
point a Clause 1,point a and point n in the clause 3, and point b in the clause
4 Article 12 of this Law.
4. To cooperate with the Ministry of Health,
relevant Ministries, regulatory authorities in instructing the medical
facilities of the Ministry of National Defense and the Ministry of Public
Security to sign a contract for medical services covered by health insurance
with the health insurance organizations to provide the insured with medical
examination and treatment.
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1. Within the ambit of their tasks and powers,
People’s Committees at all levels shall:
a) Direct and organize the implementation of policies
and law on health insurance;
b) Ensure funding to pay health insurance premiums
for persons eligible for premium payment or support from the state budget under
this Law;
c) Popularize and disseminate health insurance
policies and law;
d) Inspect, examine and take actions against
violations of, and settle complaints and whistleblowing reports about, health
insurance.
2.[14] The People’s Committees of
central-affiliated cities and provinces (hereinafter referred to as provinces)
shall provide instructions on mechanism and manpower to perform role of the
State in management of the local health insurance, administer and use the
budget as prescribed in the Clause 3 Article 35 of this Law, in addition to the
fulfillment of the responsibilities prescribed in the Clause 1 of this Article.
3.[15] The People’s Committees of communes, wards
and towns (hereinafter referred to as the People’s Committees of communes)
shall make a list of the local household insured persons that are prescribed in
the Clauses 2, 3, 4 and 5 in the Article 12 of this Law except for the insured
prescribed in point a, i and n Clause 3 and point b Clause 4 Article 12 of this
Law in addition to the performance of their duties prescribed in Clause 1 this
Article; the People’s Committee of communes shall make a list of children and
request for the issuance of health insurance cards as well as birth
certificates to such children.
Article 9. Health insurance
institutions
1. Health insurance institutions function to
implement health insurance regimes, policies and law, and manage and use the
health insurance fund.
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Article 10. Audit of the
health insurance fund
Once every three years, the State Audit shall audit
the health insurance fund and report the results to the National Assembly.
If requested by the National Assembly, the National
Assembly Standing Committee, or the Government, the State Audit shall conduct
extraordinary audit of the health insurance fund.
Article 11. Prohibited acts
1. Failing to pay or fully pay health insurance
premiums under this Law.
2. Committing fraud related to or forging health
insurance files or cards.
3. Using collected health insurance premiums or the
health insurance fund for improper purposes.
4. Obstructing, troubling, or causing harms to the
insured and parties involved in health insurance in the exercise of their
lawful rights and enjoyment of their benefits.
5. Deliberately making false reports or providing
false information and data on health insurance.
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Chapter II
THE INSURED, RATES,
LIABILITIES AND METHODS OF PAYMENT OF HEALTH INSURANCE PREMIUMS
Article 12. Persons eligible
for health insurance[16]
1. The group whose insurance are paid by the
employers and employees, including:
a) Employees on indefinite or at least full
three-month contracts; salaried business managers; officials and civil servants
(hereinafter referred to as employees).
b) Part-time officers in communes, wards, and towns
under the regulations of the law.
2. The group of the insured whose insurance is paid
by the social insurance organizations, including:
a) Persons on monthly pensions or monthly
work-capacity loss allowances;
b) Persons on monthly social insurance allowances
due to occupational accidents or diseases or diseases needing long-term
treatment; beneficiaries at the age of 80 or above;
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d) Persons on unemployment benefits.
3. The group of the insured whose insurance is paid
by the State budget, including:
a) Commissioned officers, professional soldiers,
non-commissioned soldiers on active duty; commissioned police officers and
non-commissioned police officers; police students, non-commissioned police
officers or soldiers on fixed term contracts; ciphers whose salaries are the same
as the salaries as the servicemen; cipher students whose benefits are the same
as the benefits of students in military or police academies;
b) Officers in communes, wards and towns who have
left employment and been receiving monthly pensions funded by the State budget;
c) Persons no longer receiving monthly
work-capacity loss allowances funded by the State budget;
d) Persons performing meritorious services in the
wars, war veterans;
dd) Incumbent deputies of the National Assembly or
the People’s Councils at all levels;
e) Children under the age of 6;
g) Persons receiving monthly social protection
pensions;
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i) Relatives of persons performing meritorious
services in the wars such as biology parents, husbands, wives, or children of
revolutionary martyrs; persons rearing revolutionary martyrs;
k) Relatives of persons performing meritorious
services in the wars, except for the insured prescribed at point i this Clause;
l) Relatives of the insured prescribed in point a
clause 3 this Article;
m) Persons who have donated body parts under the
regulations of the law;
n) Foreigners studying in Vietnam that are granted
scholarships funded by the Vietnam State budget.
4. The group of the insured whose insurance are
supported by the State budget, including:
a) Members of near-poor households;
b) Students.
5. Group of the household insured including
household members except for the ones prescribed in Clauses 1, 2, 3 and 4 this
Article.
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Article 13. Health insurance
premium rates and responsibilities to pay health insurance premiums[17]
1. Health insurance rates and responsibilities to
pay health insurance are prescribed as follows:
a) The monthly premiums of the insured prescribed
in point a Clause 1 Article 12 of this Law must not exceed 6% of the monthly
salaries, two thirds of which is paid by the employers and the remaining one
third is paid by the employees. During the time the employees are entitled to
maternity leave due to maternity benefits under the regulations of law on
health insurance, the maximum premiums equal to 6% of their monthly salaries
before the maternity leave shall be paid by the health insurance organizations;
b) The monthly premiums of the insured prescribed
in point b Clause 1 Article 12 of this Law must not exceed 6% of the base
salaries, two thirds of which is paid by the employers and the remaining one
third is paid by the employees;
c) The monthly premiums of the insured prescribed
in point a Clause 2 Article 12 of this Law must not exceed 6% of the retirement
pensions, compensation for loss of capacity for work and such premiums shall be
paid by the health insurance organizations;
d) The monthly premiums of the insured 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
organizations;
dd) The monthly premiums of the insured prescribed
in point d Clause 2 Article 12 of this Law must not exceed 6% of the
unemployment benefits and such premiums shall be paid by the health insurance
organizations;
e) The monthly premiums of the insured prescribed
in point a Clause 3 Article 12 of this Law must not exceed 6% of the monthly
salaries with regard to the salaried persons and of the base salaries with
regard to persons receiving welfare and such premiums shall be paid by the
State budget;
g) The monthly premiums of the insured 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;
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i) The monthly premiums of the insured prescribed
in Clause 4 Article 12 of this Law must not exceed 6% of the base salaries and
such premiums shall be paid by the insured, part of them shall be paid by the
State budget;
k) The monthly premiums of the insured prescribed
in Clause 5 Article 12 of this Law must not exceed 6% of the base salaries and
such premiums shall be paid by households.
2. In case an individual concurrently prescribed as
more than one policy-holder in Article 12 of this Law, his or her premium shall
be paid due to the first prescribed policy-holder according to the order of the
policy-holders prescribed in Article 12 of this Law.
In case an insured person prescribed in point a
Clause 1 Article 12 of this Law concludes one or more than one indefinite or at
least full 3 month labor contract, his or her premium shall be paid according
to the labor contract of which the salary is the highest.
In case an individual prescribed in point b clause
1 Article 12 of this Law is concurrently prescribed as different policy holder
in Article 12 of this Law, his or her premium shall be paid by the social insurance
organization, the State budget and the People’s Committees of the commune
respectively.
3. All of the members of the households as
prescribed in Clause 4 Article 12 of this Law must purchase health insurance.
The premiums shall decrease from the second member of a household, in
particular:
a) The premiums of the first ones must not exceed
6% of the base salary;
b) The premiums of the second, third, fourth ones
shall be equal to 70%, 60%, 50% of the premiums of the first ones respectively;
c) The premiums of fifth ones and the followings
shall be equal to 40% of the premiums of the first ones.
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Article 14. Salaries,
remuneration, allowances serving as a basis for health insurance premium
payment
1. Employees salaried under state regulations shall
pay health insurance premiums based on their monthly salaries paid according to
their ranks or grades, and position, extra-seniority or trade seniority
allowances (if any).
2. Employees salaried or remunerated according to
their employers’ regulations shall pay social insurance premiums based on their
monthly salaries or remunerations indicated in their labor contracts.
3. Persons on monthly pension, working capacity
loss allowance or job-loss allowance shall pay health insurance premiums based
on their monthly pensions, working capacity loss allowances or job-loss
allowances.
4. [18] With regard to other insured, their
premiums shall be paid according to their base salaries.
5. [19] The premiums shall be paid according to the
monthly salaries that must not exceed 20 times base salaries.
Article 15. Payment methods
for health insurance[20]
1. The employers shall pay monthly health insurance
premiums for the employees and transfer the health insurance premiums deducted
from the employees’ salaries to the health insurance fund concurrently.
2. With regard to the agricultural, forestry,
fishery and salt-making enterprises which do not pay monthly salaries, the
employers shall pay quarterly or biannual health insurance premiums for the
employees and transfer the health insurance premiums deducted from the
employees’ salaries to the health insurance fund concurrently.
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4. The scholarship providers shall pay the
quarterly health insurance premiums in accordance with point h Clause 1 Article
13 of this Law to the health insurance fund.
5. The State budget shall transfer the quarterly
health insurance premiums and support prescribed in point e and point g Clause
1 Article 13 of this Law to the health insurance fund.
6. The representatives of the households,
organizations and individuals shall periodically send the quarterly, biannual
or annual payments subject to their responsibilities to the health insurance
fund.
Chapter III
HEALTH INSURANCE CARDS
Article 16. Health insurance
cards
1. A health insurance card is granted to an insured
as a basis for enjoying health insurance benefits under this Law.
2. Everyone may be granted only one health
insurance card.
3.[21] The effective dates of the health insurance
cards are prescribed as follows:
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b) The second health insurance cards and the
following ones of the insured who continuously purchase health insurance shall
be effective from the expiry of the previous ones;
c) The insurance cards of the insured, prescribed
in Clause 4 and Clause 5 Article 12 of this Law who purchase health insurance
from the effective date of this Law or discontinuously purchase the health
insurance for at least 3 months in the financial year, shall be effective after
30 days from the payment for the health insurance;
d) The insurance cards of the children under age 6
shall be effective until they are full 72 months old. The insurance cards of
full-72-month-old child children before their school year begins shall be
effective until September 30 in such year.
4. A health insurance card is invalid in the
following cases:
a) Its validity duration expires;
b) It has been modified or erased;
c) The card holder no longer joins health
insurance.
5.[22] The health insurance organizations shall
provide the sample health insurance cards after the Ministry of Health reach a consensus.
Article 17. Issuance of health
insurance cards[23]
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a) A written request for the provision of health
insurance of the applicant with regard to the first-time applicant;
b) A list of the insured prescribed in Clause 1
Article 12 of this Law which is compiled by the employer.
A list of the household insured prescribed in
clauses 2, 3, 4 and 5 Article 12 which is compiled by the People’s Committee of
such commune except for the insured prescribed in point a, 1 and Decree Clause
3 and point b Clause 4 Article 12 of this Law.
A list of the insured under the management of The
Ministry of Education and Training and the Ministry of Labor, War Invalids and
Social Affairs which are prescribed in point n Clause 3 and point b Clause 4 of
this Law, which is compiled by the education and vocational training centres.
A list of the insured under the management of the
Ministry of National Defense and the Ministry of Public Security which are prescribed
in point a Clause 1, point a and point n Clause 3, point b Clause 4 Article 12
of this Law, which is compiled by the Ministry of National Defense and the
Ministry of Public Security.
2. The insured or their organizations and agencies
shall be given the insurance cards by the health insurance organizations within
10 working days from the receipt of the complete applications.
3. The health insurance organizations shall provide
the sample health insurance cards which are prescribed in Clause 1 this Article
after the Ministry of Health reach a consensus.
Article 18. Re-grant of health
insurance cards
1. Health insurance cards may be re-granted to
replace the lost ones.
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3.[24] The insured shall be re-issued with the
health insurance cards by the health insurance organizations within 7 working
days from the receipt of the written requests for the re-issuance of such
cards. During the processing time for the issuance of the health insurance
cards, the insured are eligible to receive the health insurance benefits.
4.[25] (annulled)
Article 19. Replacement of
health insurance cards
1. A health insurance card may be replaced in the
following cases:
a) It is torn, rumpled or damaged;
b) The registered primary care provider is changed;
c) The information printed in the card is
incorrect.
2. An application for the replacement of health
insurance cards includes:
a) The insured’s application form for card
replacement;
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3. Within 7 working days after receiving a complete
application prescribed in Clause 2 of this Article, the health insurance
institution shall replace the card for the insured. Pending the card
replacement, the card holder is still entitled to health insurance benefits.
4. A person who has a torn, rumpled or damaged
health insurance card replaced shall pay a charge. The Minister of Finance
shall set charge rates for the replacement of health insurance cards.
Article 20. Revocation,
seizure of health insurance cards
1. A health insurance card may be revoked in the
following cases:
a) There is fraud in its grant;
b) The card holder no longer joins health
insurance;
c)[26] An individual is concurrently issued with more
than one health insurance cards.
2. A health insurance card shall be seized when a
person seeks medical care services with another’s card. A person whose health
insurance card is seized shall show up in order to receive back the card and
pay a fine in accordance with law.
Chapter IV
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Article 21. Healthcare
services covered by the health insurance for the insured
1. The insured has the following healthcare
serviced covered by the health insurance fund:
a) Medical examination and treatment, function
rehabilitation, regular pregnancy check-ups and birth-giving;
b)[27] (annulled)
b)[28] Referral of the patients from district
hospitals to superior hospitals with regard to the insured prescribed in points
a, d, e, g, h and i Clause 3 Article 12 of this Law in case of medical
emergency or inpatients needing such referral.
2.[29] The Minister of Health shall take charge and
cooperate with the relevant Ministries and regulatory authorities in providing
the list, proportion and payment conditions for the medicines, chemicals,
medical equipments and services within the healthcare services covered of the
insured.
Article 22. Levels of costs
covered by the health insurance [30]
1. The healthcare services and levels of costs
covered by the health insurance upon medical examination and treatment in
accordance with the regulations in Articles 26, 27 and 28 of this Law:
a) Total medical examination and treatment
expenditures with regard to the insured prescribed in points a, d, e, g, h and
i Clause 3 Article 12 of this Law. The costs of the non-covered healthcare
services of the insured prescribed in point a Clause 3 Article 12 of this Law
shall be paid by the health insurance budget used for medical examination and
treatment of these insured persons; if this budget is insufficient, the State
budget shall cover;
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c) Total medical examination and treatment
expenditures with regard to the at least 5-year-insured whose medical
examination and treatment expenditures exceed the total amount of the base
salaries in 6 months, except for the insured who go to the hospitals different
from the registered hospitals;
d) 95% of the medial examination and treatment
expenditures with regard to the insured prescribed in point a Clause 2, point k
Clause 3 and point a Clause 4 Article 12 of this Law;
dd) 80 % of the medial examination and treatment
expenditures with regard to other insured persons.
2. In case an insured person belongs to different
groups of the insured, (s)he shall be provided with the highest health
insurance benefits.
3. In case any card holder goes to a hospital
different from the registered hospital except for the insured prescribed in
Clause 1 this Article, his or her costs shall be covered by the health
insurance fund according to the levels of costs prescribed in Clause 1 this Article
as follows:
a) 40% of the inpatient treatment expenditures at
the central hospitals;
b) 60% of the inpatient treatment expenditures at
the provincial hospitals from the effective date of this Law to December 31,
2020; total inpatient treatment costs from January 01, 2021 at all hospitals in
Vietnam;
c) 70% of the medical examination and treatment
expenditures at the district hospitals from the effective date of this Law to
December 31, 2015; total medical examination and treatment expenditures from January
01, 2016.
4. The insured applying for primary care at commune
medical facilities, clinics or district hospitals can receive medical
examination and treatment at any commune medical facility, clinic or district
hospital in the same province according to the levels of costs prescribed in
Clause 1 this Article from January 01, 2016.
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6. The inpatient treatment expenditures of the
insured that go to any provincial hospital in Vietnam different from their
registered hospitals shall be paid by the health insurance fund with the levels
of costs prescribed in clause 1 hereof from January 01, 2021.
7. The Government shall elaborate the specific
levels of costs of the medical examination and treatment at bordering areas; medical
services and other kinds of medical examination and treatment which are not
prescribed in Clause 1 this Article.
Article 23. Cases not eligible
for health insurance benefits
1. Cases specified in Clause 1 of Article 21 in
which costs have been paid by the state budget.
2. Convalescence at sanatoria or convalescence
establishments.
3. Medical check-up.
4. Prenatal tests and diagnosis for non-treatment
purposes.
5. Use of obstetric supportive techniques, family
planning services or abortion services, except for cases of discontinuation of
pregnancy due to fetal or maternal diseases.
6. Use of aesthetic services.
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8. Use of prostheses including artificial limbs,
eyes, teeth, glasses, hearing aids or movement aids in medical examination,
treatment and function rehabilitation.
9.[32] Medical examination, treatment and
functional rehabilitation in case of disasters.
10.[33] (annulled)
11. Medical examination and treatment for addiction
to drugs, alcohol or other habit-forming substances.
12.[34] (annulled)
13. Medical assessment, forensic examination,
forensic mental examination.
14. Participation in clinical trials or scientific
research.
Chapter V
ORGANIZATION OF MEDICAL
CARE FOR THE INSURED
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Medical facilities covered by health insurance
(hereinafter referred to as covered medical facilities) are the medical facilities
that have signed medical examination and treatment contracts with the health
insurance organizations.
Article 25. Contracts on
health insurance-covered medical care
1. A health insurance-covered medical care contract
is a written agreement between a health insurance institution and a medical
establishment on the provision of health insurance-covered medical care
services and payment for these services.
2. A health insurance-covered medical care contract
has the following principal details:
a) [36] The insured and requirements for the scope
of the service provision; estimated quantity of cards and the framework of the
groups of the insured with regard to the first registered medical facilities;
b) Method of payment of medical care costs;
c) Rights and duties of the contractual parties;
d) Term of the contract;
dd) Liabilities for breach of the contract;
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3. Any agreement on conditions for modification,
liquidation and termination of a contract defined at Point e. Clause 2 of this
Article must not interrupt medical care for the concerned insured.
4.[37] The Ministry of Health shall take charge and
cooperate with the Ministry of Finance in providing the form for the contract
for medical services covered by health insurance.
Article 26. Registration for
health insurance-covered medical care services
1. The insured may register for health
insurance-covered primary care services at medical establishments of commune
and district or equivalent levels, except for cases in which they are entitled
to register at provincial or central medical establishments under regulations
of the Minister of Health.
If an insured works on a mobile basis or
moves in a different locality, he)she may seek primary care services at a
medical establishment of corresponding technical line in the locality where
he)she works or resides under regulations of the Minister of Health.
2. The insured may change the registered primary
care provider at the beginning of every quarter.
3. The name of the primary care provider shall be
specified in a health insurance card.
Article 27. Referral
For a case falling beyond the healthcare
professional practice of a health insurance-covered medical care provider, such
provider may refer the patient to another provider according to regulations on
referral.
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1. An insured seeking medical care service shall
present his/her health insurance card attached with his/her photo; a card
without photo must be produced together with a written proof of personal
identity of the card holder; for children under 6 years, only health insurance
cards need to be produced.
2. In case of emergency, an insured may seek
medical care services at any medical establishment and shall produce his/her
health insurance card together with papers defined in Clause 1 of this Article
before he/she is discharged from hospital.
3. In case of referral, an insured shall obtain a
referral dossier from the concerned medical establishment.
4. In case of re-examination to meet treatment
requirements, an insured shall obtain a note of appointment from the concerned
medical establishment.
Article 29. Health insurance
assessment
1. Health insurance assessment covers:
a) Scrutinizing medical care procedures;
b) Checking and evaluating the order of treatment,
prescription, and the use of medicines, chemicals, medical supplies and
technical services for patients;
c) Inspecting and determining costs of health
insurance-covered medical care.
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3. Health insurance institutions shall conduct
health insurance assessment and take responsibility before law for assessment
results.
Chapter VI
PAYMENT OF COSTS OF
HEALTH INSURANCE-COVERED MEDICAL CARE
Article 30. Methods of payment
of costs of insured medical care
1. Costs of health insurance-covered medical care
shall be paid by one of the following methods:
a)[38] a) Rate-based payment is a payment of fixed
charges for covered services of an insurance policy registered at a medical
facility over a certain period of time;
b) Service charge-based payment, which means
payment on the basis of costs of medicines, chemicals, medical supplies and
equipment as well as technical services provided for patients;
c) Disease-based payment, which means payment
according to medical care costs pre-determined for each case based on diagnosis.
2. The Government shall specify the application of
methods of payment of health insurance-covered medical care costs defined in
Clause 1 of this Article.
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1. Health insurance institutions shall pay costs of
health insurance-covered medical care to medical care providers according to
health insurance-covered medical care, contracts.
2.[39] 2. The medical examination and treatment
expenditures covered by health insurance of the health insurance card holders
shall be directly paid by the health insurance organizations when:
a) The insured getting medical examination and
treatment at the medical facilities without health insurance policies;
b) The insured getting medical examination and treatment
in breach of Article 28 of this Law;
c) Other special cases shall be prescribed by the
Minister of Health.
3. The Ministry of Health shall assume the prime
responsibility for, and coordinate with the Ministry of Finance in, specifying
payment procedures and levels for cases defined in Clause 2 of this Article.
4. Health insurance institutions shall pay medical
care costs on the basis of hospital charges according to the Government’s
regulations.
5.[40] The Minister of Health shall take charge and
cooperate with the Minister of Finance in regulating the consistent medical
service fees covered by health insurance at the same-level hospitals in
Vietnam.
Article 32. Advance and
payment of costs of medical examination and treatment covered by health insurance[41]
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a) The medical facilities shall receive an advance
payment of 80% of the expenditures on medical examination and treatment covered
by health insurance according to the financial settlements of the previous
quarter of such medical facilities within 5 working days from the receipt of
such financial settlements;
b) Any medical facility that signs the first
contract for medical services covered by health insurance and has registered
the provision of medical services covered by health insurance shall receive an
advance payment of 80% of its budget according to the announcement issued by
the health insurance organizations at the beginning of the term; if a medical
facility does not register the provision of covered medical services, the
health insurance organizations shall pay an advance of 80% of its quarterly
budget according to the expenditures on medical examination and treatment after
one month from the execution of the contract;
c) If the covered medical facilities in province
are advanced the amounts which outweighs the quarterly budget, the health
insurance organizations of such province shall send a report to the Vietnam
social insurance to make up such difference.
2. The payment between the medical facilities and
the health insurance organizations shall be agreed as follows:
a) Within the first 15 days of every month, the
covered medical facilities shall send a written request for the payment for the
medical examination and treatment expenditures covered by health insurance in
the previous month to the health insurance organizations; within the first 15
days of every quarter, the covered medical facilities shall submit the financial
statements on the medical examination and treatment expenditures in the
previous quarter to the health insurance organizations;
b) Within 30 days from the receipt of the previous quarter
financial statements of the covered medical facilities, the health insurance
organizations shall notify the medical facilities of the verification result
and the verified medical examination and treatment expenditures covered by
health insurance including the factual medical examination and treatment
expenditures within their scope of benefits and levels of costs covered by the
health insurance;
c) Within 10 days from the notification of the
verified medical examination and treatment expenditures covered by health
insurance, the health insurance organizations must completely pay for the
medical facilities;
d) The yearly verification of financial statements
of the health insurance fund and handling of the remaining amounts (if any) of
the provinces must be conducted before January 10 in the following year.
3. Within 40 days from the receipt of the complete
request application for the payment of any insured person who undergoes medical
examination and treatment according to the regulations in Clause 2 Article 31
of this Law, the health insurance organizations must directly pay this insured
person the medical examination and treatment expenditures.
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HEALTH INSURANCE FUND
Article 33. Sources for
setting up the health insurance fund
1. Health insurance premiums prescribed in this
Law.
2. Profits from investments by the fund.
3. Sponsorships, aids from domestic and foreign
organizations.
4. Other lawful revenues.
Article 34. Management of the
health insurance fund
1.[42] The health insurance fund shall be managed
centrally, consistently, publicly and transparently. There must be division of
authority among the units in the health insurance system.
The Vietnam management board of social insurance
shall administer the health insurance fund and provide consultancy on the
health insurance policies under the regulations of the Law on social insurance.
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3.[43] The Government shall send an annual report
on the administration and use of the health insurance fund.
Article 35. Allocation and use
of health insurance fund[44]
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 expense for the health
insurance fund, at least 5% of which is contributed to the reserve fund.
2. The temporary spare amount of the health
insurance fund is used in investment according to the prescribed methods in the
Law on social insurance. The Vietnam management board of social insurance shall
give decision and take responsibility for the investment methods and mechanism
based on the request of the Vietnam Social insurance to the Government.
3. In case the receipts of health insurance of any
province exceeds the medical examination and treatment spending of such
province in a same year, the remaining budget after the verification of its
financial statements shall be allocated as follows:
a) From the effective date of this Law to the end
of December 31, 2020, 80% of such remaining budget shall be allocated to the
reserve fund, 20% of it shall be allocated to such local authority in order to
be used based on this following order of priority:
The fund for the provision of healthcare services
for the poverty shall be supported; the health insurance rates of some insured
groups shall be supported conformable with the socio-economic conditions of
such province; medical officials shall be equipped with suitable medical
equipment; districts hospitals shall be equipped with means of transportation
to transport patients.
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Within 12 months, from the verification of the
financial statements of the Vietnam Social insurance, such remaining budget
shall be allocated to the reserve fund;
b) The remaining budget shall be included in the
reserve fund from January 01, 2021.
4. In case the receipts of health insurance of any
province is less than the medical examination and treatment expenditures of
such province in a same year, the Vietnam social insurance shall use the
reserve fund to make up such difference after the financial statements are
verified.
5. The Government shall specifically regulate
Clause 1 this Article.
Chapter VIII
RIGHTS AND
RESPONSIBILITIES OF PARTIES INVOLVED IN HEALTH INSURANCE
Article 36. Rights of the
insured
1. To be granted health insurance cards if paying
health insurance premiums.
2.[45] To pay the household health insurance at any
health insurance agency in Vietnam; to choose any covered primary care provider
in accordance with Clause 1 Article 26 of this Law.
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4. To get medical care costs paid by health
insurance institutions.
5. To request health insurance institutions, health
insurance-covered medical care providers and relevant agencies to explain and
provide information on health insurance.
6. To file complaints or whistleblowing reports on
violations of the health insurance law.
Article 37. Responsibilities
of the insured
1. To pay health insurance premiums fully and on
time.
2. To use health insurance cards for proper
purposes, not to lend their cards to others.
3. To abide by the provisions of Article 28 of this
Law when using medical care services.
4. To comply with regulations and guidance of
health insurance institutions and medical establishments when using medical
care services.
5. To pay medical care costs to medical
establishments, in addition to the costs-covered by the health insurance fund.
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1. To request health insurance institutions and
competent state agencies to explain and provide information on health insurance
regimes.
2. To file complaints or whistleblowing reports on
violations of the health insurance law.
Article 39. Responsibilities
of organizations and individuals paying health insurance premiums
1. To make dossiers of request for the grant of
health insurance cards.
2. To pay health insurance premiums fully and on
time.
3. To hand health insurance cards to the insured.
4. To provide full and accurate information and
documents related to the health insurance duties of employers and their
representatives to the insured upon request of health insurance institutions,
employees or their representatives.
5. To be subject to examination and inspection of
the observance of the health insurance law.
Article 40. Rights of health
insurance institutions
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2. To inspect and evaluate the provision of health
insurance-covered medical care services; to revoke or seize health insurance
cards, for cases defined in Article 20 of this Law.
3. To request health insurance-covered medical care
providers to provide patient files and records and medical care documents for health
insurance assessment.
4. To refuse payment of costs of health
insurance-covered medical care which violate this Law or the health
insurance-covered medical care contracts.
5. To request persons who are liable to pay damages
to the insured to refund medical care costs which have been paid by health
insurance institutions.
6. To propose competent state agencies to revise
health insurance policies or law and handle organizations and individuals that
violate the health insurance law.
Article 41. Responsibilities
of health insurance institutions
1. To popularize and disseminate health insurance
policies and law.
2.[46] To facilitate the household insured
prescribed in Clause 5 Article 12 of this Law to pay their health insurance in
any health insurance agency. To give instructions on the health insurance
applications, procedures, registries and to provide the insured with the health
insurance benefits quickly, simply and conveniently. To review and confirm the
list of the insured to avoid the provision of several medical insurance cards
for any insured person prescribed in Article 12 of this Law, except for the
insured under the management of the Ministry of National Defense and the
Ministry of Public Security.
3. To collect health insurance premiums and grant
health insurance cards.
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5. To sign health insurance-covered medical care
contracts with medical establishments.
6. To pay health insurance-covered medical care
costs.
7. To provide information on health insurance-covered
medical care providers and guide the insured in selecting primary care
providers.
8. To check the quality of medical care services;
to conduct health insurance assessment.
9. To protect interests of the insured: to settle
according to their competence petitions, file complaints or whistleblowing
reports on health insurance regimes.
10 [47] To store the health insurance applications
and data under the regulations of the law; to specify the time for the
registration of health insurance to ensure the benefits for the insured; to
apply the information technology in the management of the health insurance and
create the national database of health insurance.
11. To organize statistics and reporting work,
provide professional guidance on health insurance; to make reports on the
management and use of the health insurance fund on a periodical basis or upon
request.
12. To organize professional training and
retraining, scientific research and international cooperation on health
insurance.
Article 42. Rights of health
insurance-covered medical care providers
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2. To be entitled to fund advance and payment of
medical care costs by health insurance institutions in accordance with the
signed health insurance-covered medical care contracts.
3. To propose competent state agencies to handle
organizations and individuals that violates the health insurance law.
Article 43. Responsibilities
of health insurance-covered medical care providers
1. To provide quality medical care services
according to simple and convenient procedures for the insured.
2.[48] To provide medical records and documents and
pay the medical examination and treatment expenditures of the insured at the
request of the health insurance organizations and competent authorities; to
provide the medical records and documents of the insured with regard to the
applications for the direct payment, within 05 working days from the receipt of
the request of the health insurance organizations.
3. To ensure necessary conditions for health
insurance institutions to conduct assessment; to coordinate with health
insurance institutions in propagating and explaining health insurance regimes
to the insured.
4. To inspect, detect and inform health insurance
institutions of the misuse of health insurance cards; to coordinate with health
insurance institutions in revoking and seizing health insurance cards in cases
defined in Article 20 of this Law.
5. To manage and use money from the health
insurance fund strictly according to law.
6. To make statistics and reports on health
insurance in accordance with law.
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8.[50] To provide the insured with declaration forms
for the medial examination and treatment costs when required.
Article 44. Rights of
organizations representing employees and those representing employers
1. To request health insurance institutions, care
providers and employers to provide full and accurate information on health
insurance for employees.
2. To request competent state agencies to handle
violations of the health insurance law which affect the lawful rights and
interests of employees and employers.
Article 45. Duties of
organizations representing employees and those representing employers
1. To popularize and disseminate health insurance
policies and law to employees and employers.
2. To participate in the formulation of health
insurance policies and law and propose amendments or supplements thereto.
3.[51] To take part in the supervision of the
implementation of the regulations of the law on health insurance, to expedite
the payment for health insurance of the employees by the employers and take
part in the handling of payers who fail to discharge their duties to pay health
insurance.
Chapter IX
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Article 46. Health insurance
inspectorate
The health insurance inspectorate shall conduct specialized
inspection in the health insurance domain.
Article 47. Complaints or
whistleblowing reports on health insurance
The lodging and settlement of complaints about
administrative decisions and administrative acts related to health insurance;
the lodging and settlement of whistleblowing reports on violations of the
health insurance law comply with the law on complaints and denunciations.
Article 48. Health insurance
disputes
1. Health insurance disputes are disputes related
to health insurance rights, duties and liabilities of the following:
a) The insured defined in Article 12 of this Law
and their representatives;
b) Health insurance premium-paying organizations
and individuals defined in Clause 1, Article 13 of this Law;
c) Health insurance institutions;
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2. Health insurance disputes shall be settled as
follows:
a) The disputing parties shall reconcile their
dispute;
b) In case of unsuccessful reconciliation, the
disputing parties may initiate a lawsuit at a court in accordance with law.
Article 49. Handling of
violations[52]
1. Any person who violates the regulations of this
Law or relevant law regulations on health insurance shall be disciplined,
penalized for administrative violations or liable to criminal prosecution
according to nature and severity of the violations. In case of any damage,
compensation must be offered under the regulations of the law.
2. Any organization and association that violates
the regulations of this Law or relevant law regulations on health insurance
shall be penalized for administrative violations. In case of any damage,
compensation must be offered under the regulations of the law.
3. The employers in charge of paying health
insurance that fail to discharge their duties shall be penalized as follows:
a) The employers must pay the unpaid premiums and
the interest as twice as the inter-bank interest rate calculated according to
the unpaid premiums and time; if they do not follow the regulations, the State
Treasuries shall deduct the money from the deposit account of the employers to
transfer the unpaid premiums and their interest to the account of the health
insurance fund according to the request of other competent persons, banks or
credit institutions;
b) The employers must pay all the expenditures for
the employees within their scope of benefits, levels of costs covered by the
health insurance that the employees pay during the time they are not provided
with the health insurance cards.
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IMPLEMENTATION[53]
Article 50. Grandfather clause
1. Health insurance cards and free medical care
cards granted to under-6 children before the effective date of this Law will be
valid:
a) Until their expiration, for cards valid through
December 31, 2009;
b) Until December 31, 2009, for cards valid beyond
December 31, 2009.
2. The benefits of persons who were granted health
insurance cards before this Law takes effect will be effective according to
current legal provisions on health insurance until December 31, 2009.
3. Persons defined in Clauses 21, 22, 23, 24 and
25, Article 12 of this Law may, pending the implementation of Points b, c, d
and e, Clause 2, Article 51 of this Law, voluntarily participate in health
insurance under the Government’s regulations.
Article 51. Entry into force
1. This Law comes into force as of July 01, 2009.
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a) Persons defined in Clauses 1 thru 20, Article 12
of this Law shall participate in health insurance from the effective date of
this Law;
b) Persons defined in Clause 21, Article 12 of this
Law shall participate in health insurance from January 1, 2010;
c) Persons defined in Clause 22, Article 12 of this
Law shall participate in health insurance from January 1, 2012;
d) Persons defined in Clauses 23 and 24, Article 12
of this Law shall participate in health insurance from January 1, 2014;
dd) Persons defined in Clause 25, Article 12 of
this Law shall participate in health insurance under the Government’s
regulations from January 1, 2014 at the latest.
Article 52. Elaboration and
guidance
The Government shall elaborate and guide the
implementation of the articles and clauses of this Law as assigned, and guide
other necessary provisions of this Law to meet state management requirements./.
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CHAIRPERSON
Nguyen Hanh Phuc
[1] The Law No. 32/2013/QH13 on the
amendments to the Law on Enterprise income tax has the following legal bases:
“Pursuant to the Constitution of Socialist
Republic of Vietnam 1992, amended in the Resolution No. 51/2001/QH10;
The National Assembly promulgates a law on the
amendments to the Law on Enterprise income tax No. 14/2008/QH12.”.
The Law No. 46/2014/QH13 on the amendments to the
Law on health insurance has the following legal bases:
“Pursuant to the 1992 Constitution of the
Socialist Republic of Vietnam;
The National Assembly promulgates the Law on amendments
to some articles of the Law on Health insurance No. 25/2008/QH12.”.
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“Pursuant to the 1992 Constitution of the
Socialist Republic of Vietnam;
The National Assembly promulgates the Law on
Fees and Charges.”.
The Law No. 35/2018/QH14 on the amendments to some
articles concerning planning of 37 laws has the following legal bases:
“Pursuant to the 1992
Constitution of the Socialist Republic of Vietnam;
The National Assembly 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 following
legal bases:
“Pursuant to the 1992 Constitution of the
Socialist Republic of Vietnam;
The National Assembly hereby promulgates the
Residence Law.”.
[2] This clause is amended in clause 1
Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health insurance,
coming into force as of January 1, 2015.
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This clause is amended for the second time in
clause 2 Article 37 of the Law No. 68/2020/QH14 on residence, coming into force
as of July 1, 2021.
[4] This clause is supplemented in clause 1
Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health
insurance, coming into force as of January 1, 2015.
[5] This clause is amended in clause 2
Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health
insurance, coming into force as of January 1, 2015.
[6] This clause is amended in clause 2 Article
1 of the Law No. 46/2014/QH13 on amendments to the Law on health insurance,
coming into force as of January 1, 2015.
[7] The regulation on corporate income tax
in this clause is annulled in point b clause 4 Article 2 of the Law No.
32/2013/QH13 on amendments to the Law on corporate income tax, coming into
force as of January 1, 2014.
[8] The phrase “quy hoạch” (planning) is
annulled as prescribed in point dd clause 1 Article 30 of the Law No.
35/2018/QH14 on amendments to some articles concerning planning of 37 laws,
coming into force as of January 1, 2019.
[9] This clause is amended in clause 3
Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health
insurance, coming into force as of January 1, 2015.
[10] This clause is supplemented in clause 3
Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health
insurance, coming into force as of January 1, 2015.
[11] This Article is supplemented in clause
4 Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health
insurance, coming into force as of January 1, 2015.
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[13] This Article is supplemented in clause
4 Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health
insurance, coming into force as of January 1, 2015.
[14] This clause is amended in clause 5
Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health insurance,
coming into force as of January 1, 2015.
[15] This clause is supplemented in clause 5
Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health
insurance, coming into force as of January 1, 2015.
[16] This Article is supplemented in clause
6 Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health
insurance, coming into force as of January 1, 2015.
[17] This Article is amended in clause 7
Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health
insurance, coming into force as of January 1, 2015.
[18] This clause is amended in clause 8
Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health
insurance, coming into force as of January 1, 2015.
[19] This clause is amended in clause 8
Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health
insurance, coming into force as of January 1, 2015.
[20] This Article is amended in clause 9
Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health
insurance, coming into force as of January 1, 2015.
[21] This clause is amended in clause 10
Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health
insurance, coming into force as of January 1, 2015.
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[23] This Article is amended in clause 11
Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health
insurance, coming into force as of January 1, 2015.
[24] This clause is amended in clause 12
Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health
insurance, coming into force as of January 1, 2015.
[25] This clause is amended for the first
time in clause 12 Article 1 of the Law No. 46/2014/QH13 on amendments to the
Law on health insurance, coming into force as of January 1, 2015.
This clause is annulled in point d clause 2 Article
23 of the Law No. 97/2015/QH13 on fees and charges, coming into force as of
January 1, 2017.
[26] This point is supplemented in clause 13
Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health
insurance, coming into force as of January 1, 2015.
[27] This point is annulled in clause 14
Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health
insurance, coming into force as of January 1, 2015.
[28] This point is amended in clause 14
Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health
insurance, coming into force as of January 1, 2015.
[29] This clause is amended in clause 14
Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health
insurance, coming into force as of January 1, 2015.
[30] This Article is amended in clause 15
Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health
insurance, coming into force as of January 1, 2015.
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[32] This clause is amended in clause 16
Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health
insurance, coming into force as of January 1, 2015.
[33] This clause is annulled in clause 16
Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health insurance,
coming into force as of January 1, 2015.
[34] This clause is annulled in clause 16
Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health
insurance, coming into force as of January 1, 2015.
[35] This Article is amended in clause 17
Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health
insurance, coming into force as of January 1, 2015.
[36] This point is amended in clause 18
Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health
insurance, coming into force as of January 1, 2015.
[37] This clause is amended in clause 18
Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health
insurance, coming into force as of January 1, 2015.
[38] This point is amended in clause 19
Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health
insurance, coming into force as of January 1, 2015.
[39] This clause is amended in clause 20
Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health
insurance, coming into force as of January 1, 2015.
[40] This clause is supplemented in clause
20 Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health
insurance, coming into force as of January 1, 2015.
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[42] This clause is amended in clause 22
Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health
insurance, coming into force as of January 1, 2015.
[43] This clause is supplemented in clause
22 Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health
insurance, coming into force as of January 1, 2015.
[44] This Article is amended in clause 23 Article
1 of the Law No. 46/2014/QH13 on amendments to the Law on health insurance,
coming into force as of January 1, 2015.
[45] This clause is amended in clause 24
Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health
insurance, coming into force as of January 1, 2015.
[46] This clause is amended in clause 25
Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health
insurance, coming into force as of January 1, 2015.
[47] This clause is amended in clause 25
Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health
insurance, coming into force as of January 1, 2015.
[48] This clause is amended in clause 26
Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health
insurance, coming into force as of January 1, 2015.
[49] This clause is supplemented in clause
26 Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health
insurance, coming into force as of January 1, 2015.
[50] This clause is supplemented in clause
26 Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health
insurance, coming into force as of January 1, 2015.
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[52] This Article is amended in clause 28
Article 1 of the Law No. 46/2014/QH13 on amendments to the Law on health
insurance, coming into force as of January 1, 2015.
53[53] Article 2 of the Law No.
32/2013/QH13 on amendments to the Law on corporate income tax, coming into
force as of January 1, 2014 reads as follows:
“Article 2.
1. This Law takes effect on January 01, 2014,
except from Clause 2 of this Article.
2. The regulations on the application of the tax
rate of 20% to the enterprises of which the total annual revenue does not reach
20 billion VND in Clause 6 Article 1, and the regulations on the application of
the tax rate of 10% to the incomes of enterprises from the social housing in
Clause 7 Article 1 of this Law takes effect on July 01, 2013.
3. The enterprises having projects of investment
that are still eligible for enterprise income tax incentives after the end of
the tax period 2013 (tax rate, tax exemption or reduction duration) according
to the legislative documents on enterprise 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
extension.
By the end of the tax period 2015, enterprises
having projects of investment that are eligible for the preferential tax rate
of 20% in Clause 3 Article 13 of the Law on Enterprise income tax No.
14/2008/QH12 amended in Clause 4 Article 1 of this Law are eligible for the tax
rate of 17% for the remaining time from January 01, 2016.
4. The following regulations on enterprise
income tax are annulled:
a) Clause 2 Article 7 of the Law on Deposit
insurance No. 06/2012/QH13;
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c) Clause 1 of Article 10; Clause 1 of Article 12;
Clause 2 of Article 18; Clause 2 of Article 19; Clause 1 and Clause 2 of
Article 22; Clause 3 of Article 24 and Clause 2 of Article 28 of the Law on
High Technologies No. 21/2008/QH12;
d) Clauses 1, 4, 5, 6, 7, and 8 of Article 44,
and Article 45 of the Law on Technology transfers No. 80/2006/QH11;
dd) Clause 1 of Article 53, Clause 5 of Article
55, and Clause 3 of Article 86 of the Law on Enterprises No. 76/2006/QH11;
e) Clause 1 of 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
Assistance 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 Disabled people No.
25/2008/QH12;
l) Clause 4 Article 33 of the Law on Investment
No. 59/2005/QH11;
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5. The Government shall elaborate and provide
guidance on the implementation of this Law.”.
Article 2 of the Law No. 46/2014/QH13 on amendments
to the Law on health insurance, coming into force as of January 1, 2015 reads
as follows:
“Article 2.
1. This Law takes effect from January 01, 2015.
2. The Government regulates the specific
articles and clauses in this Law.”.
Articles 23, 24, and 25 of the Law on fees and
charges No. 97/2015/QH13, coming into force as of January 1, 2017 reads as
follows:
“Article 23. Entry into force
1. This Law takes effect from January 01, 2017.
2. The following provisions shall be amended or
annulled:
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b) Sub-paragraph a, Paragraph 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 which was amended and
supplemented according to the Law No. 44/2009/QH12, Articles 64, 65 of the Law
on Higher Education No. 08/2012/QH1, 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 which was amended or supplemented according to the
Law No. 46/2014/QH13 is hereby annulled;
dd) Article 25 and Paragraph 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 defining trade and industry tax on cooperatives,
cooperative organizations and individual business households amended and
supplemented according to Ordinance No. 10-LCT/HĐNN7 dated February 26, 1983
amending and supplementing a number of articles of trade and industry tax,
Ordinance dated November 17, 1987 amending and supplementing a number of
articles on trade and industry tax and regulations on commodity tax, Ordinance
dated March 03, 1989 amending and supplementing a number of articles of the
Ordinance and Statute on trade and industry tax and commodity tax is hereby
annulled.
3. The Ordinance No. 38/2001/PL-UBTVQH10 on fees
and charges and Ordinance No. 10/2009/PL-UBTVQH12 on legal fees and charges
shall become invalid since this Law takes effect.
Article 24. Transitional provisions
Fees in the list of fees and charges accompanied
by the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 transferred into
price mechanism defined by the State according to the list in Appendix 2
enclosed herewith shall be executed according to the Law on Price since this
Law takes effect.
The Government shall elaborate the competent
authority that regulates the valuation and methods of valuation.
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The Government regulates the specific articles
and clauses in this Law.”.
Article 31 of the Law No. 35/2018/QH14 on
amendments to some articles concerning planning, coming into force as of January
1, 2019 reads as follows:
“Article 31. Entry into force
This Law takes effect from January 01, 2019.”.
Article 38 of the Law on residence No.
68/2020/QH14, coming into force as of July 1, 2021 reads as follows:
“Article 38. Implementation clause
1. This Law takes effect from July 01, 2021.
2. The Law on Residence No. 81/2006/QH11,
amended in accordance with the Law No. 36/2013/QH13, is annulled starting from
the date on which this Law comes into force.
3. Starting from the date on which this Law comes
into force, issued family registries and temporary residence registries may
continue to be used and are equivalent to written confirmations of residence
per this Law until December 31, 2022 inclusive.
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When a citizen carries out a residence
registration procedure that changes information in their family registry or
temporary residence registry, the registration authority shall revoke the
issued family registry or temporary residence registry, update information in
the residence database in compliance with regulations of this Law and not issue
a new family registry or temporary residence registry or reissue the old family
registry or temporary residence registry to the citizen.
4. The Government, ministries, ministerial-level
agencies and other regulatory bodies shall review legislative documents
promulgated or to be promulgated by them and related to family registries
and/or temporary residence registries or providing for 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.”.