At present time, the VAT policy for medical devices has not yet amended and it is still applied according to these documents:
- Clause 8 Article 1 of Circular No. 26/2015/TT-BTC ;
- Clause 5 Article 4 Circular No. 83/2014/TT-BTC ;
- Official letter No. 743/BTC-TCHQ dated January 17th, 2017.
Accordingly, if imported medical devices are neither specified in Clause 8 Article 1 of Circular No. 26/2015/TT-BTC and Clause 5 Article 4 of Circular No. 83/2014/TT-BTC nor included in the List of medical devices permissible to be imported promulgated at Circular No. 24/2011/TT-BYT , they shall be subject to 10% VAT.
|Published||Vietlaw's Newsletter No. 511|