THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 60/2002/TT-BTC
Hanoi, July 10, 2002
 CIRCULAR
GUIDING THE FINANCIAL MANAGEMENT OF HUMANITARIAN MEDICAL EXAMINATION AND TREATMENT ESTABLISHMENTS UNDER VIETNAM RED CROSS
Pursuant to the Government’s Decree No.73/1999/ND-CP of August 19, 1999 on the policy of socialization of activities in the fields of education, health, culture and sports;
The Finance Ministry hereby guides the financial management mechanism applicable to the system of humanitarian medical examination and treatment establishments under Vietnam Red Cross as follows:
A. GENERAL PROVISIONS
1. Subject to this Circular are general hospitals, specialized hospitals, general and consultation rooms, maternity homes, health service establishments and traditional medicine and pharmacy establishments, which are set up and managed by the Red Cross at different levels (hereinafter called humanitarian medical examination and treatment establishments under the Red Cross).
2. Humanitarian medical examination and treatment establishments under the Red Cross operate for humanitarian and non-profit purposes. Their financial sources are created mainly on the basis of financial supports and voluntary contributions from organizations and individuals at home and abroad.