Prior to the proposal of Tan Thanh Pharmaceutical and Pharmaceutical Joint Stock Company to consider the import of medical consumables for medical use is entitled to the VAT rate of 5%, the General Department of Customs said. , So that medical equipment is entitled to VAT 5% must be certified by the Ministry of Health.
Medical equipment has a 5% VAT. Illustration.
According to the analysis of the General Department of Customs, at Point 1 of Official Dispatch No. 8159 / BTC-TCT dated 18 June 2015 of the Ministry of Finance on VAT on equipment, supplies and chemicals for medical examination, Specialized medical equipment and instruments specified in Clause 8, Article 1 of Circular No. 26/2015 / TT-BTC, Clause 5, Article 4 of Circular No. 83/2014 / TT-BTC of June 26, The Ministry of Finance, commodities on the list of medical equipment imported under the Health Ministry's permits issued together with Circular No. 24/2011 / TT-BYT dated June 21, 2011 Ministry of Health applies the VAT rate of 5%. Where the Ministry of Health amend, supplement or update the list of medical equipment. "
In addition, at Point 1 of Official Dispatch No. 743 / BTC-TCHQ dated 17/1/2017 of the Ministry of Finance on certification of specialized equipment and instruments for medical purposes, the following mentioned: "Medical equipment and instruments Other (without the specific name mentioned in Clause 8, Article 1 of Circular No. 26/2015 / TT-BTC and Clause 5, Article 4 of Circular No. 83/2014 / TT-BTC, which are not included in the list of medical equipment to be imported. If the goods are certified by the Ministry of Health, the VAT rate of 5% shall be applied as stipulated in Clause 8, Article 1 of the Law on Health, issued together with Circular No. 24/2011 / TT-BTC. Circular No. 26/2015 / TT-BTC dated 27/02/2015. In case of no certification by the Ministry of Health, the VAT rate of 10% shall apply. " See local shipping service
With the above provisions, enterprises should compare imported goods with the guidance in the above documents to determine whether the imported goods must be certified by the Ministry of Health or not to apply VAT in accordance with the regulations. .
Where imported goods are subject to certification by the Ministry of Health in order to be entitled to the VAT rate of 5%, the Company should contact the Ministry of Health for consideration and settlement.
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