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The issuing date of invoice is the date of completion of the service delivery

Fri, 12 Jan 2018 09:39:13 AM GMT + 7    Print   Email   Share:

(Chinhphu.vn) – The Sao Kinh Bac Health Joint Stock Company of Bac Ninh Province opened the Ha Noi - Kinh Bac General Clinic, the company signed a contract with provincial social insurance to provide medical examination and treatment for patients with health insurance card. Through the receiving and responding system to recommendations of enterprises, the company proposed to issue invoices for patients with health insurance card.

 

Specifically, in case of a patient who goes to check their health, the total amount paid is VND 1 million, in which the patient only has to pay VND 200,000, the remaining is paid by social Security office.  Quarterly, Ms. Mai’s company will make a statistic and request the social security office for payments, when the social security office completes the finalization, they will sent back to the company and request for issuing invoices.

 

The company would like to ask, every day, does the amount that the company request for payment by social security office that need to issue invoice or wait until the finalization of the social security office completes to issue invoices? because in fact, the first quarter complete the finalization, but until third quarter, it has the exactly number for issuing invoices, it means  invoices are issued not in the right time.

Regarding this issue, General Department of Taxation, Ministry of Finance responds as follows:

Article 15 of the Government's Decree No. 51/2010 / ND-CP of May 14, 2010, prescribing the goods sale and  or service provision invoices as follows:

" Article 15. Issuing invoice:

1, when selling goods or services, the seller shall issue an invoice with all the contents required in this Decree…

3. Date of issuing an invoice is a date on which the seller and buyer carry out procedures to acknowledge that the ownership or use right over goods and services has been transferred. In cases it is provided by law that the transfer of ownership or use right lakes effect from the time of registration, the date of issuing an invoice is the date of delivery of goods.

In cases of multiple delivery or handover of each item or service stage, each item of goods delivery or hand-over shall have to make invoices for the volume and value of goods or services delivered respectively....

6. The Finance Ministry shall issue invoices for other specific cases ".

Article 6 of Circular No. 39/2014 / TT-BTC dated 31 March 2014 of the Ministry of Finance guiding the implementation of Decree No. 51/2010 / ND-CP dated 14 May 2010 and Decree 04/2014 / ND-CP dated January 17, 2014 of the Government on regulations on invoices for sale of goods and provision of services:

 

" Article 16. Issuing invoices

1. Rules for issuing invoices

a) Only the invoices regulated in this Circular may be issued and given to buyers of goods and services.

b) When selling goods and services, including those used for trade promotion, advertising, samples, goods and services used for donation, exchange, or paid as salary, and those that are used internally (except for goods circulated internally to proceed production), when delivering goods in the form of a loan, lending goods, or returning goods, every seller must issue invoices....

Filling some specific items on an invoice

a) Item “Ngày tháng năm” (Date of invoice):

Date of a goods sale invoice is the day on which the right to ownership or the right to enjoyment is transferred to the buyer whether money is paid or not.

Date of a service provision invoice is the day on which the service provision is finished whether money is paid or not. In case services are prepaid or money is paid during service provision, the date of invoice is the payment date.

... Date of an invoice for sale of crude oil, natural gas, processed petroleum, and in some special cases shall comply with separate instructions of the Ministry of Finance".

Article 1 of the Law on Amendment and Addition to a Number of Articles of the Health Insurance Law No. 46/2014 / QH13 dated 13 June 2014 states:

"21. To amend and supplement Article 32 as follows:

Article 32. Advance and payment of costs of medical examination and treatment covered by health insurance

1.      The covered medical facilities shall receive a quarterly advance from the health insurance organizations as follows:

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.

a) Within 5 working days as from the date of receiving the quarterly settlement reports of the medical examination and treatment establishments, the health insurance organizations shall make one time advance payment equal to 80% of the insured medical care cost. The medical examination and treatment establishments shall report to the medical establishments according to the final settlement reports of the medical examination and treatment establishments;

b / For first-time medical examination and treatment establishments signing health insurance-covered medical examination and treatment contracts with 80% of initial funding sources used at medical establishments Healing according to the early warning notice of the health insurance organization; In cases where there is no registration for medical examination and treatment of MI, the health insurance organization shall base on the number of medical examination and treatment expenses to be paid after one month after the contract performance and the advance payment of 80% of medical examination and treatment costs. in the quarter;

c) In cases where the fund for medical examination and treatment of health insurance in the province exceeds the amount used in the quarter, the health insurance organization of the province or city directly under the Central Government shall report to the Social Insurance of Vietnam additional funding.

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 benefit levels

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.”

Based on the above provisions, in principle, the invoice date for the provision of services shall be the date of completion of the provision of services, irrespective of whether the money is collected or not. In cases where the service-providing organizations collect charges before or during the provision of services, the invoice date shall be the date of collection. At the same time, according to the Law on Amendment of and Addition to a number of articles of the Health Insurance Law No. 46/2014 / QH13, within the first 15 days of each quarter, health insurance providers shall send a report on the cost of medical examination and treatment of health insurance of the previous quarter to the health insurance organization.

In case of Sao Kinh Bac Medical Joint Stock Company has opened the Hanoi- Kinh Bac General Clinic. There are contracts for medical examination and treatment for patients with health insurance card. We recommend the Company to contact the Vietnam Social Security (VSS) for guidance about payment procedures for health insurance payment and payment vouchers.

  • By : Online Newspaper of the Government / Translator: HaiYen-Bizic

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