VietlawOnline

blue-check Medical devices shall be entitled to 5% VAT if there is the import permit or circulation registration certificate

Official letter No. 5301/TCHQ-TXNK dated November 9th, 2021 of the General Department of Vietnam Customs regarding value added tax (VAT) applicable to medical devices
Posted: 10/11/2021 8:32:00 AM | Latest updated: 11/11/2021 12:39:42 PM (GMT+7) | LuatVietnam: 5332 | Vietlaw: 534
VietlawOnline

According to the regulations at Circular No. 43/2021/TT-BTC, with regard to imported medical equipment, devices, if they belong to the List of medical equipment or have import permit/ circulation registration certificate/notice on receipt of standard declaration, they shall be entitled to 5% VAT

Ms Phuong Thao (VietlawOnline.com)
Please tag VietlawOnline.com when reposting this article

Related documents

Penalty document

Unknown

Information
Effective Date Unknown
ExpiredDate Unknown
Published Vietlaw's Newsletter No. 534

Files attachment

vnflag wordicon CV5301-09112021TCHQ.docx
enflag pdficon CV5301-09112021TCHQ[VLO].pdf

Flow

Thuế GTGT thiết bị y tếCập nhật đến: 20-Jun-2022

Timeline

No data

Medical

blue-check Amendments to reglations on procurement of and bidding for drugs and medical equipment
blue-check Reply to some issues relating to import of medical devices
blue-check The Prime Minister mentions the improvement of healthcare for the general public
blue-check It is allowable to circulate Class-C or D medical devices right after the import
blue-check New regulations on granting import permit to and inspection of medical devices
blue-check Roadmap for mandatory implementation of electronic prescription is delayed to December 31st, 2022
blue-check Conditions for applying 5% VAT to medical equipment before and after August 1st, 2021
blue-check Amendments to 6 Circulars on criteria for title of healthcare public employees
blue-check From January 1st, 2022: It is required to disclose prices of medical devices on the Ministry of Health’s website
blue-check Process for connecting with national information system on prescription management and sale of prescription drugs
blue-check Regarding VAT rate applicable to medical equipment
blue-check Plan for prevention and control of non-communicable diseases for the period of 2022-2025
blue-check List of medical supplies used for epidemic prevention and control subject to suspension of the business of temporary import, re-export from March 15th, 2022
blue-check Guidelines on medical affairs in schools
blue-check Criteria for recognition of hospitals for excellence in breastfeeding support
blue-check Disclosure of the Report on assessment reults of rehabilitation system situation in Vietnam
blue-check Requirements of drug mixing at hospitals
blue-check Guidelines for professional training in occupational health
red-check Amendments to many regulations on circulation of medical equipment
blue-check Conditions for performing diagnosis of narcotic substance dependence