According to this document, medical equipment and accessories will be subject to 5% VAT if they have one of the following prescribed documents:
- Import permit;
- Certificate of marketing authorization;
- Note of acknowledgement of standard announcement documents required by legislative regulations on health;
- According to the List of medical supplies and equipment falling under the specialized management of the Ministry of Health, they are coded according to the List of Vietnam's exports and imports under the Circular No. 14/2018/TT-BYT and other documents on supplements and amendments (if any).
(Currently, the Circular No. 219/2013 prescribes that, in order to be entitled to 5% VAT, other specialized medical supplies and equipment must receive certification from the Ministry of Health).
Circular No. 43/2021/TT-BTC is entering into force as of August 1, 2021.
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