THE MINISTRY OF FINANCE

Circular No. 08/2014/TT-BTC dated January 15, 2014 of the Ministry of Finance providing the rates, regime of collecting and using the prophylactic medicines and medical quarantine charges
Pursuant to the Law No. 03/2007/QH12 dated November 21, 2007 on prevention and control of infectious diseases;
Pursuant to Ordinance No. 38/2001/PL-UBTVQH10 dated August 28, 2001 on charges and fees;
Pursuant to the Decree No. 57/2002/ND-CP dated June 03, 2002of the Government, detailing implementation of Ordinance on charges and fees;
Pursuant to the Decree No. 24/2006/ND-CP dated March 06, 2003 of the Government, amending and supplementing a number of Articles of  the Decree No. 57/2002/ND-CP, dated June 03, 2002 Government, detailing implementation of Ordinance on charges and fees;
Pursuant to the Decree No. 215/2013/ND-CP dated December 23, 2013 Government's, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of Director of the Tax Policy Department,
The Minister of Finance issues the Circular providing the rates, regime of collecting and using the prophylactic medicines and medical quarantine charges, as follows:
Article 1. Subjects of charge payment
Subjects of charge payment include organizations, individuals that are provided with the following by prophylactic medicine bodies, medical quarantine bodies of Vietnam:
1. Prophylactic medicine activities include: Tests to detect diseases; tests on samples of drinking water, daily-life water, sewage and gas; examination of assorted vaccines, bio-products; to make samples and determinate vector kinds; vaccination.  
2. Medical quarantine activities include: Killing rats, insects; disinfecting; vaccination, application of prophylactic measures and international vaccination certificate or application of prophylactic measures; medical quarantine on corpses, bone ashes, medical micro-organic samples, bio-products, tissues and parts of human bodies; medical quarantine on export, import, transit goods; medical quarantine on establishments providing food for ships, aircrafts, trains, border-gate areas; tests; medical quarantine on transport means of entry, exit and transit; medical quarantine on export, import and transit through road border gates.  
Article 2. Charge rates
The rates of prophylactic medicine and medical quarantine charges shall comply with the Table of charges issued with this Circular.
The prophylactic medicine and medical quarantine charge rates stipulated in Vietnam dong shall be collected in Vietnam VND; the charge rates stipulated in US dollar shall be collected either in US dollar or in Vietnam dong based on the conversion of USD into Vietnam dong at the exchange rates announced by the Vietnam State Bank at the time of charge collection.