From August 1st, 2021, the VAT policy applicable to medical equipment shall be carried out according to the regulations at Article 1 of Circular No. 43/2021/TT-BTC .
Accordingly, upon importing goods items on the List of medical equipment and devices promulgated at Circular No. 14/2018/TT-BYT, enterprises shall be eligible to declare and apply 5% VAT in default.
|Published||Vietlaw's Newsletter No. 556|