On June 22, the Inspectorate of Da Nang City said that it had issued an inspection conclusion on medical examination and treatment activities and the performance of financial obligations at Hong Phuc General Clinic, Tam Ky ward, Da Nang City.
According to the conclusion, the clinic basically has legal records, facilities, equipment and some operating conditions as prescribed. However, the inspection process discovered many notable shortcomings in professional activities.
Specifically, Hong Phuc General Clinic has not provided complete continuous medical and pharmaceutical training certificates for some specialized staff. At the time of inspection, the unit lacked personnel in charge of the Ear, Nose, Throat, Dental, Ophthalmology, Psychiatry and Dermatology departments.
The lack of human resources makes the clinic not guarantee the conditions to fully implement the approved technical list. The minor surgery area also does not meet the requirements according to current regulations.
Notably, although specialized personnel have not been fully arranged, the clinic still self-announces that it meets the conditions for health checks and driver health checks. Da Nang City Inspectorate determined that the responsibility belongs to Hong Phuc General Clinic because it has not promptly updated new regulations to supplement personnel, facilities and adjust the technical list accordingly.
The inspection agency also pointed out the responsibility of the Da Nang City Department of Health for not fully implementing post-inspection work for this facility.
Regarding financial obligations, the Inspectorate of Da Nang City discovered that many expenses were accounted for incorrectly when calculating corporate income tax. Violations include accounting for expenses not serving production and business activities, expenses lacking valid documents, cash payments for expenses from 20 million VND or more, errors in depreciation of fixed assets and failure to adjust downwards expenses for insurance revenue that was refused payment.
Total expenses not deductible when calculating corporate income tax in 2024 are determined to be more than 810.7 million VND.
Regarding personal income tax, the clinic does not deduct tax from some probationary workers who have not fully declared taxable income from bonuses, allowances and other incomes. Some out-of-hospital doctors who do not sign labor contracts have also not been deducted tax according to regulations.
After inspection, the file was transferred to the tax authority for processing. Da Nang City Tax Department issued a decision to sanction Hong Phuc Quang Nam General Hospital Joint Stock Company.
The total amount of corporate income tax and personal income tax to be recovered is more than 342.7 million VND; administrative violation fines are more than 68.5 million VND; late payment fees are more than 38.4 million VND - the total amount of money to be recovered and fined is more than 449 million VND.
Da Nang City Inspectorate requests Hong Phuc Quang Nam General Hospital Joint Stock Company to urgently overcome shortcomings, ensure conditions for private medical examination and treatment practice; review the list of approved techniques and propose adjustments to techniques that no longer meet the conditions on human resources, facilities, and equipment.
For the Da Nang City Department of Health, the City Inspectorate proposed to strengthen inspection and post-inspection of medical examination and treatment facilities; review and handle technical lists that do not ensure operating conditions and review the responsibilities of collectives and individuals involved in the process of appraisal and licensing for Hong Phuc General Clinic.
