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.
|Published||Vietlaw's Newsletter No. 538|