|Where issued:||The financial||Effective date:||01/08/2021|
|Date issued:||11/06/2021||Status:||Still validated|
|GOVERMENT||SOCIAL REPUBLIC OF VIETNAM|
Independence - Freedom - Happiness
|Number: 43 / 2021 / TT-BTC||Hanoi, date 11 month 6 year 2021|
AMENDING AND SUPPLEMENTING CLAUSE 11 ARTICLE 10 CURRENCY NO. 219/2013/TT-BTC DATE 31 DECEMBER 12, 2013 OF THE MINISTRY OF FINANCE INSTRUCTIONS FOR IMPLEMENTATION OF VALUE-ADDED TAX LAW AND DECREE No. 209/2013/ND-CP DECEMBER 18, 12 BY THE GOVERNMENT DETAILS AND INSTRUCTIONS FOR IMPLEMENTATION OF SOME VALUE-ADDED TAX ARTICLES (AMENDED AND ADDITIONED AT CURRENCY NO. 2013/26/TT-BTC FEB 2015 27 OF MINISTRY OF FINANCE)
Pursuant to the Law on Tax Administration dated June 13, 6;
Pursuant to the Law on Value-Added Tax dated June 03, 6 and the Law amending and supplementing a number of articles of the Law on Value-Added Tax dated June 2008, 19;
Pursuant to Decree No. 126/2020/ND-CP dated October 19, 10 of the Government detailing a number of articles of the Law on Tax Administration;
Pursuant to the Government's Decree No. 209/2013/ND-CP dated December 18, 12 detailing and guiding the implementation of a number of articles of the Law on Value Added Tax; Decree No. 2013/91/ND-CP dated October 2014, 01 of the Government amending and supplementing a number of articles in the Decrees on tax regulations;
Pursuant to Decree No. 87/2017/ND-CP dated July 26, 7 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the General Director of Taxation,
The Minister of Finance promulgates the Circular amending and supplementing Clause 11 Article 10 of Circular No. 219/2013/TT-BTC dated December 31, 12 of the Ministry of Finance guiding the implementation of the Law on Value-Added Tax and Decree No. Decree No. 2013/209/ND-CP dated December 2013, 18 of the Government detailing and guiding the implementation of a number of articles of the Law on Value-Added Tax (amended and supplemented in Circular No. 12/ 2013/TT-BTC dated February 26, 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, 12 of the Ministry of Finance (amended and supplemented in Circular No. 2013/26/TT-BTC) BTC dated 2015/27/2 of the Ministry of Finance) as follows:
“11. Medical equipment and tools, including medical machines and instruments: all kinds of scanners, projectors and scanners used for medical examination and treatment; specialized equipment and instruments for surgery, wound treatment, ambulance cars; instruments for measuring blood pressure, heart, pulse, blood transfusion equipment; needles; contraceptive device; medical instruments and equipment with an import license or a certificate of circulation registration or a receipt for standard announcement dossiers in accordance with the medical law or the List of medical equipment subject to The specialized management of the Ministry of Health is entitled to determine the code of goods according to the List of exported and imported goods of Vietnam promulgated together with the Minister's Circular No. 14/2018/TT-BYT dated May 15, 5. Ministry of Health and amendments and supplements (if any).
Cotton, bandages, medical gauze and medical tampons; preventive and curative drugs, including finished drugs, medicinal ingredients, except for functional foods; Vaccine; medical biological products, distilled water to prepare injection drugs and infusion solutions; hats, clothes, masks, surgical gloves, gloves, lower limb covers, shoe covers, towels, specialized medical gloves, breast bags and dermal fillers (excluding cosmetics); chemical testing and sterilization materials for medical use.”
Article 2. Enforcement
1. This Circular takes effect from August 01, 8.
2. In the course of implementation, if any problems arise, organizations and individuals are requested to promptly report them to the Ministry of Finance for study and settlement./.
Nguyen Tan Dung