This Circular amends and supplements Clause 11, Article 10 of Circular No. 219/2013/TT-BTC regarding the list of goods exempt from value added tax in the healthcare sector. The document shall take effect from August 1, 2021.
Đối tượng áp dụng
Taxpayer, tax administration agency
Các điểm cốt lõi
- Medical equipment and medical device manufacturing and importing enterprises → are exempt from value added tax according to the List of medical equipment under specialized management of the Ministry of Health (Article 1).
- Medical cotton, bandages, pharmaceuticals for prevention and treatment, vaccines, medical reagents → are exempt from value added tax according to the regulations (Article 1).
- Taxpayers must comply with the effective date of August 1, 2021 (Article 2).
- The tax administration agency is responsible for guiding and inspecting the exemption of value added tax for the aforementioned items.
- Manufacturing and importing enterprises must ensure documentation proving the medical nature of the goods to enjoy tax benefits.
🌐 Tác động xã hội từ văn bản này
- Reduce financial burden for businesses in the healthcare sector.
- Increase access to essential medical products for the public.
- May lead to increased product costs if businesses exploit tax incentives to raise selling prices.
❓ Câu hỏi thường gặp
Which goods are exempt from value added tax?
Medical equipment and devices; medical cotton, bandages; pharmaceuticals for prevention and treatment; vaccines; medical reagents.
When does this Circular take effect?
This Circular takes effect from August 1, 2021.
Toàn văn
MINISTRY OF FINANCE
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
-----------------------------
Number: 43/2021/TT-BTC
Hanoi, June 11, 2021
CIRCULAR
Amending and supplementing Clause 11, Article 10 of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance guiding the implementation of the Law on Value Added Tax and Decree No. 209/2013/NĐ-CP dated December 18, 2013 of the Government detailing and guiding the implementation of certain provisions of the Law on Value Added Tax.
Circular of the Ministry of Finance dated December 2013 guiding the implementation of the Law on Value Added Tax
and Decree No. 209/2013/NĐ-CP dated December 18, 2013 of the Government
detailing and guiding the implementation of certain provisions of the Law on Value Added Tax
(amended and supplemented by Circular No. 26/2015/TT-BTC dated February 27, 2015 of the Ministry of Finance)
February 2015 of the Ministry of Finance)
Pursuant to the Law on Tax Administration dated June 13, 2019;
Pursuant to Decree No. 12/2015/NĐ-CP dated February 12, 2015 of the Government detailing the implementation of the Law Amending and Supplementing Some Provisions of the Laws on Tax and amending and supplementing some provisions of the Decrees on Tax;
amending and supplementing certain forms of
Pursuant to Decree No. 209/2013/NĐ-CP dated December 18, 2013 of the Government detailing and guiding the implementation of certain provisions of the Law on Value Added Tax; Decree No. 91/2014/NĐ-CP dated October 1, 2014 of the Government amending and supplementing certain articles of decrees stipulating tax regulations;
Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the Director General of the State Revenue Administration,
The Minister of Finance hereby promulgates this Circular amending and supplementing Clause 11, Article 10 of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance guiding the implementation of the Law on Value Added Tax and Decree No. 209/2013/NĐ-CP dated December 18, 2013 of the Government detailing and guiding the implementation of certain provisions of the Law on Value Added Tax (amended and supplemented by Circular No. 26/2015/TT-BTC dated February 27, 2015 of the Ministry of Finance) as follows:
Article 1. Amending and supplementing Clause 11, Article 10 of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance (amended and supplemented by Circular No. 26/2015/TT-BTC dated February 27, 2015 of the Ministry of Finance) as follows:
"11. Medical equipment and devices including medical machines and tools: various types of examination, imaging, and diagnostic machines used for diagnosis and treatment; specialized surgical and wound treatment equipment, ambulances; blood pressure monitors, heart rate monitors, blood transfusion equipment; syringe pumps; contraceptive devices; medical equipment with Import Permit, Registration Certificate for Circulation, or Declaration Form for Standard Announcement according to the laws on health care or the List of Medical Equipment under the Specialized Management of the Ministry of Health determined by the Harmonized System Code of Export and Import Commodities issued together with Circular No. 14/2018/TT-BYT dated May 15, 2018 of the Minister of Health and any subsequent amendments and supplements.
Medical cotton, bandages, gauze, sanitary napkins; preventive and curative drugs including finished pharmaceutical products, drug raw materials, excluding functional foods; vaccines; medical reagents, distilled water for preparing injectable and intravenous solutions; hats, clothes, masks, surgical sheets, gloves, shoe covers, undergloves, chest bags, and fillers for skin augmentation (excluding cosmetics); chemical testing supplies, disinfectants used in healthcare."
Article 2. Effective Date
This Circular takes effect from August 1, 2021.
2. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and resolution./.
THE MINISTER
(Signed)
Ho Duc Phoc
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