THÔNG TƯ 278/2016/TT-BTC

+842839111551

.trp-language-switcher>div{--wpr-bg-b909f75a-30da-4077-bedd-6345ec7d8659: url('https://mednovum.com.vn/wp-content/plugins/translatepress-multilingual/assets/images/arrow-down-3101.svg');}.penci-owl-carousel .owl-video-play-icon{--wpr-bg-02a22e82-8991-46ad-b7e5-dd8afd3a36c2: url('https://mednovum.com.vn/wp-content/themes/camcompany/owl.video.play.png');}.featured-area.featured-video{--wpr-bg-b19ed11b-442a-4f8f-a773-52a952b6a588: url('https://mednovum.com.vn/wp-content/themes/camcompany/images/loading.gif');}.penci-image-holder{--wpr-bg-fc3e08d7-b690-4f30-953d-16a6f1ed568c: url('https://mednovum.com.vn/wp-content/themes/camcompany/images/no-image.jpg');}.penci-magazine-slider.penci-loading{--wpr-bg-9eacb8ff-1627-439d-be9f-977104655f09: url('https://mednovum.com.vn/wp-content/themes/camcompany/images/loading.gif');}#searchform input.search-input{--wpr-bg-48f3ee23-293d-4320-b99b-006325463924: url('https://mednovum.com.vn/wp-content/themes/camcompany/images/searchsubmit.png');}.woocommerce .woocommerce-product-search input[type="search"]{--wpr-bg-60fc54c9-30d8-456d-bdd0-62ac95dd165f: url('https://mednovum.com.vn/wp-content/themes/camcompany/images/searchsubmit.png');}.dark-layout-enabled .featured-area.featured-video{--wpr-bg-a1c96569-d800-492c-a035-7f5947919b43: url('https://mednovum.com.vn/wp-content/themes/camcompany/images/loading2.gif');}.rectangle_bg:after{--wpr-bg-44831b73-5054-4d43-a5cb-8a906e7a5b7e: url('https://mednovum.123websitedev.com/wp-content/uploads/2025/11/blue-pattern.png');}.wpb_address_book i.icon,option.wpb_address_book{--wpr-bg-334519a9-97e2-42ee-8ceb-a9bc4bc3deca: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/address-book.png');}.wpb_alarm_clock i.icon,option.wpb_alarm_clock{--wpr-bg-76566bc8-6cac-4b39-a466-e74fb41c34b1: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/alarm-clock.png');}.wpb_anchor i.icon,option.wpb_anchor{--wpr-bg-9356b9e0-bea9-4743-9437-ac8a10d9a1be: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/anchor.png');}.wpb_application_image i.icon,option.wpb_application_image{--wpr-bg-ea0d3dc3-6f79-41a5-b482-599e60d90043: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/application-image.png');}.wpb_arrow i.icon,option.wpb_arrow{--wpr-bg-c63ef723-c8c2-496d-9d2f-c195241c87fd: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/arrow.png');}.wpb_asterisk i.icon,option.wpb_asterisk{--wpr-bg-020f3f08-5bb4-4878-9776-32f0fa06b2bd: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/asterisk.png');}.wpb_hammer i.icon,option.wpb_hammer{--wpr-bg-3b466291-88e1-4c39-bad9-84061a7b431f: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/auction-hammer.png');}.wpb_balloon i.icon,option.wpb_balloon{--wpr-bg-74ea77a4-be88-4a93-841b-f4327dbfdaa2: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/balloon.png');}.wpb_balloon_buzz i.icon,option.wpb_balloon_buzz{--wpr-bg-24804a5c-03d1-4a8c-af52-1cccda573c6f: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/balloon-buzz.png');}.wpb_balloon_facebook i.icon,option.wpb_balloon_facebook{--wpr-bg-5b78c6a1-6d70-48e7-94d5-11a80ff7da4a: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/balloon-facebook.png');}.wpb_balloon_twitter i.icon,option.wpb_balloon_twitter{--wpr-bg-c0dc957b-a9d4-411c-b627-de98daf41587: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/balloon-twitter.png');}.wpb_battery i.icon,option.wpb_battery{--wpr-bg-3564bb51-0a04-487a-9027-01e4a9a48a4e: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/battery-full.png');}.wpb_binocular i.icon,option.wpb_binocular{--wpr-bg-387bc109-0fc1-4e3c-b100-724bcdb59859: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/binocular.png');}.wpb_document_excel i.icon,option.wpb_document_excel{--wpr-bg-560d7ebf-ef57-4f57-b0a4-dbb7f0758107: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/blue-document-excel.png');}.wpb_document_image i.icon,option.wpb_document_image{--wpr-bg-7b077a57-4bf9-435f-b0f3-63dfd2302fd9: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/blue-document-image.png');}.wpb_document_music i.icon,option.wpb_document_music{--wpr-bg-75c33d15-65a4-4ce7-96c1-ddf343b42bee: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/blue-document-music.png');}.wpb_document_office i.icon,option.wpb_document_office{--wpr-bg-d1051157-6526-46f3-b8dc-00c627760a2e: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/blue-document-office.png');}.wpb_document_pdf i.icon,option.wpb_document_pdf{--wpr-bg-abfd6924-7fe5-4997-ade0-c4b853b0f091: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/blue-document-pdf.png');}.wpb_document_powerpoint i.icon,option.wpb_document_powerpoint{--wpr-bg-21f47ecf-5cf9-4d6a-8a2c-ff4d576834a9: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/blue-document-powerpoint.png');}.wpb_document_word i.icon,option.wpb_document_word{--wpr-bg-c4225d7e-2686-4266-8706-ac784a129262: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/blue-document-word.png');}.wpb_bookmark i.icon,option.wpb_bookmark{--wpr-bg-7dc7252a-80a1-4889-bd9b-4883eded7134: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/bookmark.png');}.wpb_camcorder i.icon,option.wpb_camcorder{--wpr-bg-6d96ae1a-088c-4bf3-9466-cb32f122fb00: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/camcorder.png');}.wpb_camera i.icon,option.wpb_camera{--wpr-bg-28a62273-c302-40c3-86e9-3dcc4dbdc9f9: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/camera.png');}.wpb_chart i.icon,option.wpb_chart{--wpr-bg-04f222b1-6eb4-4da1-b56a-b4caf6835523: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/chart.png');}.wpb_chart_pie i.icon,option.wpb_chart_pie{--wpr-bg-cea35ac1-7410-471c-bbcb-ead5f96ce601: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/chart-pie.png');}.wpb_clock i.icon,option.wpb_clock{--wpr-bg-980a262b-8607-4330-bb1e-0f2da0f17c1f: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/clock.png');}.wpb_play i.icon,option.wpb_play{--wpr-bg-c0f58479-fd84-40d8-b78e-0596a2fe2574: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/control.png');}.wpb_fire i.icon,option.wpb_fire{--wpr-bg-49dbc361-5d3d-4931-83cf-11dde332ad9b: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/fire.png');}.wpb_heart i.icon,option.wpb_heart{--wpr-bg-daa599d4-bf6f-4772-ba60-2034ea7fda12: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/heart.png');}.wpb_mail i.icon,option.wpb_mail{--wpr-bg-f422d6ed-31e7-4c5a-b24d-05f1630daf4c: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/mail.png');}.wpb_shield i.icon,option.wpb_shield{--wpr-bg-5887ce44-bc05-4acf-8719-f4dec5303cbc: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/plus-shield.png');}.wpb_video i.icon,option.wpb_video{--wpr-bg-cf37b3c5-e0b3-4e2c-8aa2-4e33ae2d8998: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/video.png');}.vc-spinner::before{--wpr-bg-59ddf63f-431d-4fde-a411-e7e892a86b3e: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/spinner.gif');}.vc_pixel_icon-alert{--wpr-bg-bff57e91-6fb7-457d-b840-c5f9b42edc78: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/vc/alert.png');}.vc_pixel_icon-info{--wpr-bg-738acc94-de69-4bc8-95da-cbf043affa25: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/vc/info.png');}.vc_pixel_icon-tick{--wpr-bg-d89fe132-6915-4fb6-a5ce-f77f65e91e95: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/vc/tick.png');}.vc_pixel_icon-explanation{--wpr-bg-fdeece6d-6fa1-4d47-8d12-b5486edd5f7d: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/vc/exclamation.png');}.vc_pixel_icon-address_book{--wpr-bg-487cb082-a3ea-44c8-a36d-078f8d370437: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/address-book.png');}.vc_pixel_icon-alarm_clock{--wpr-bg-d7bf6723-cf6e-4670-8be7-bf536d06b5f6: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/alarm-clock.png');}.vc_pixel_icon-anchor{--wpr-bg-d3fb699c-7a8c-4f1a-8eb1-211c93a57bec: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/anchor.png');}.vc_pixel_icon-application_image{--wpr-bg-078aeed3-76bf-4d05-937b-ad341969ee6e: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/application-image.png');}.vc_pixel_icon-arrow{--wpr-bg-117ad3dc-5004-4ce0-92e3-f5c9ec6a5688: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/arrow.png');}.vc_pixel_icon-asterisk{--wpr-bg-1cd9b599-eb0f-458e-bb99-ee26b51b2551: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/asterisk.png');}.vc_pixel_icon-hammer{--wpr-bg-446a0b96-90e7-4f00-ad8b-fe809ede9139: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/auction-hammer.png');}.vc_pixel_icon-balloon{--wpr-bg-2dd14bf2-5af1-4238-aa46-11316890cd10: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/balloon.png');}.vc_pixel_icon-balloon_buzz{--wpr-bg-cd962537-4c98-4d7f-aabd-437aa0450c35: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/balloon-buzz.png');}.vc_pixel_icon-balloon_facebook{--wpr-bg-410e4050-aecd-4f6a-a5a8-ad5a5dc6fbdc: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/balloon-facebook.png');}.vc_pixel_icon-balloon_twitter{--wpr-bg-5c0ec0d1-00f5-41a3-951c-92f402255b3a: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/balloon-twitter.png');}.vc_pixel_icon-battery{--wpr-bg-602c4c9e-ba83-4780-9ac6-f7a66afafd78: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/battery-full.png');}.vc_pixel_icon-binocular{--wpr-bg-a77b2cae-ed12-45e6-a024-acf9d9e94698: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/binocular.png');}.vc_pixel_icon-document_excel{--wpr-bg-a8fedb9a-b820-475f-a917-fc50d7b34d5c: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/blue-document-excel.png');}.vc_pixel_icon-document_image{--wpr-bg-980bf1d8-8f8e-4607-89fa-86480938aacd: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/blue-document-image.png');}.vc_pixel_icon-document_music{--wpr-bg-53ba6ecf-1239-4f11-b837-e3abc761f705: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/blue-document-music.png');}.vc_pixel_icon-document_office{--wpr-bg-9a22a1e6-3b06-4b4e-8449-dc6d66274582: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/blue-document-office.png');}.vc_pixel_icon-document_pdf{--wpr-bg-bd025bb6-e87c-4520-80ad-aa453b415468: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/blue-document-pdf.png');}.vc_pixel_icon-document_powerpoint{--wpr-bg-bb29de5b-6355-4649-a2dc-5c3b25b8a3e6: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/blue-document-powerpoint.png');}.vc_pixel_icon-document_word{--wpr-bg-34b732be-0d21-4c60-8780-5cd43d2f97ae: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/blue-document-word.png');}.vc_pixel_icon-bookmark{--wpr-bg-ec483c24-87cf-47e7-a428-ddd8bd51bf32: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/bookmark.png');}.vc_pixel_icon-camcorder{--wpr-bg-efa6f86e-ff5d-4bc7-be09-b81efaa06997: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/camcorder.png');}.vc_pixel_icon-camera{--wpr-bg-397d1bb8-1ce3-4654-9562-376e5e5c1966: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/camera.png');}.vc_pixel_icon-chart{--wpr-bg-eec56901-0d81-4492-8b9e-90baeedca8a4: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/chart.png');}.vc_pixel_icon-chart_pie{--wpr-bg-eaa39740-14a2-41bb-a176-0a24698e4838: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/chart-pie.png');}.vc_pixel_icon-clock{--wpr-bg-50daa1f7-ae54-4427-9c24-1fb0c99507fc: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/clock.png');}.vc_pixel_icon-play{--wpr-bg-034142fe-0f9d-4f19-8166-27e1d5371d09: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/control.png');}.vc_pixel_icon-fire{--wpr-bg-9a1d2233-552e-410c-830c-ffb23efcc58a: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/fire.png');}.vc_pixel_icon-heart{--wpr-bg-8c8d565c-dcb7-4021-8125-eafb92399193: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/heart.png');}.vc_pixel_icon-mail{--wpr-bg-4f2cb433-ea1b-41e2-ac2c-6e0b1ea8a369: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/mail.png');}.vc_pixel_icon-shield{--wpr-bg-79a626ca-3bb4-4884-a2f7-fe47561d3ca7: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/plus-shield.png');}.vc_pixel_icon-video{--wpr-bg-99683e0a-81d4-45ec-9634-569250b6196f: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/icons/video.png');}.wpb_accordion .wpb_accordion_wrapper .ui-state-active .ui-icon,.wpb_accordion .wpb_accordion_wrapper .ui-state-default .ui-icon{--wpr-bg-2721666c-fb05-4850-9099-74c9fe7f2131: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/toggle_open.png');}.wpb_accordion .wpb_accordion_wrapper .ui-state-active .ui-icon{--wpr-bg-5fec0079-03f7-4a87-bad2-95bfc4c4c50b: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/toggle_close.png');}.wpb_flickr_widget p.flickr_stream_wrap a{--wpr-bg-b4e11c19-48e8-4664-8e68-df6239b4199d: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/images/flickr.png');}.vc-spinner.vc-spinner-complete::before{--wpr-bg-c181cc44-4ec7-49b9-bcdd-ef46b015a19d: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/vc/tick.png');}.vc-spinner.vc-spinner-failed::before{--wpr-bg-c724e2fb-c3d4-4249-bd49-0c21404c6239: url('https://mednovum.com.vn/wp-content/plugins/js_composer/assets/vc/remove.png');}.mpc-image-placeholder{--wpr-bg-8e683332-81c8-41e7-be4e-d626b1ca0b27: url('https://mednovum.com.vn/wp-content/plugins/mpc-massive/assets/images/mpc-image-placeholder.png');}rs-dotted.twoxtwo{--wpr-bg-aafd3e56-6fda-4da4-8dfa-4d2f9e55731f: url('https://mednovum.com.vn/wp-content/plugins/revslider/sr6/assets/assets/gridtile.png');}rs-dotted.twoxtwowhite{--wpr-bg-93b35fd7-f7fa-40a6-9f9d-2e274d9eb97f: url('https://mednovum.com.vn/wp-content/plugins/revslider/sr6/assets/assets/gridtile_white.png');}rs-dotted.threexthree{--wpr-bg-0f3365dd-ea79-4b98-b1a4-8225f5653ebb: url('https://mednovum.com.vn/wp-content/plugins/revslider/sr6/assets/assets/gridtile_3x3.png');}rs-dotted.threexthreewhite{--wpr-bg-1a9ef9f6-d66b-470d-b691-df66a82628ae: url('https://mednovum.com.vn/wp-content/plugins/revslider/sr6/assets/assets/gridtile_3x3_white.png');}.rs-layer.slidelink a div{--wpr-bg-5497a434-cb26-4df9-98e6-c8b48483b71c: url('https://mednovum.com.vn/wp-content/plugins/revslider/sr6/assets/assets/coloredbg.png');}.rs-layer.slidelink a span{--wpr-bg-ed99e626-3cd5-4fb3-b4fb-69d99218c20b: url('https://mednovum.com.vn/wp-content/plugins/revslider/sr6/assets/assets/coloredbg.png');}rs-loader.spinner0{--wpr-bg-e4e40c94-16f6-47b4-a9d8-d176efad8348: url('https://mednovum.com.vn/wp-content/plugins/revslider/sr6/assets/assets/loader.gif');}rs-loader.spinner5{--wpr-bg-b7e14a76-348b-4638-a0ef-0e7058dab1aa: url('https://mednovum.com.vn/wp-content/plugins/revslider/sr6/assets/assets/loader.gif');}.rll-youtube-player .play{--wpr-bg-6cc8554f-b390-437a-a90d-87f83a335dfc: url('https://mednovum.com.vn/wp-content/plugins/wp-rocket/assets/img/youtube.png');}