This Circular guides the financial sources and spending contents of medical treatment establishments which are managed by the Labor, War Invalids and Social Affairs sector.

These establishments' financial sources include:

- The State budget allocation;

- Contributions of patients;

- Revenues from production activities (if any);

- Aid fundings of governmental, non-govern-mental and international organizations;

- Voluntary supports and contributions of domestic and foreign organizations and individuals;

- Other revenue sources.

These establishments shall be entitled to apply the financial regime prescribed for non-business units having income in Circular No. 25/2002/TT-BTC of March 21, 2002, make cost-accounting according to the administrative and non-business accounting regime, and effect the assignment, setting up, execution and settlement of the State budget under Circular No. 103/1998/TT-BTC of July 18, 1998 and Circular No. 21/2001/TT-BTC of March 16, 2001 of the Finance Ministry.- (Summary)