blue-check Regarding VAT rate applicable to medical devices

Official letter No. 48921/CTHN-TTHT dated November 17th, 2021 of the Department of Taxation of Ha Noi city regarding value added tax (VAT) rate
Posted: 26/11/2021 9:38:30 AM | Latest updated: 3/12/2021 9:57:58 AM (GMT+7) | LuatVietnam: 5343 | Vietlaw: 538

According to Article 1 of Circular No. 43/2021/TT-BTC, from August 1st, 2021, medical equipment having import permit or certificate of free sale shall be entitled to apply 5% VAT by default without having to apply for the written certification.

This regulation is uniformly applied to the each type of goods and services, whether they are imported, manufactured, processed, or traded.

Ms Phuong Thao (
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Published Vietlaw's Newsletter No. 538
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