| GOVERMENT | SOCIAL REPUBLIC OF VIETNAM Independence - Freedom - Happiness |
| Number: 43 / 2021 / TT-BTC | Hanoi, date 11 month 6 year 2021 |
CIRCULARS
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 GOVERNMENT DECREE NO. 209/2013/ND-CP DATED DECEMBER 18, 2013 PROVIDING DETAILED REGULATIONS AND GUIDANCE ON THE IMPLEMENTATION OF SOME ARTICLES OF THE LAW ON VALUE ADDED TAX (AS AMENDED AND SUPPLEMENTED BY CIRCULAR NO. 26/2015/TT-BTC DATED FEBRUARY 27 (2015 of the Ministry of Finance)
Based on the Law on Tax Administration dated June 13, 2019;
Based on the Value Added Tax Law dated June 3, 2008 and the Law amending and supplementing a number of articles of the Value Added Tax Law dated June 19, 2013;
Based on Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax Administration;
Based on Government Decree No. 209/2013/ND-CP dated December 18, 2013, detailing and guiding the implementation of a number of articles of the Value Added Tax Law; and Government Decree No. 91/2014/ND-CP dated October 1, 2014, amending and supplementing a number of articles in the Decrees regulating taxes;
Based on Decree No. 87/2017/ND-CP dated July 26, 2017 of the Government stipulating 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 issues a 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 Value Added Tax Law and Decree No. 209/2013/ND-CP dated December 18, 2013 of the Government detailing and guiding the implementation of a number of articles of the Value Added Tax Law (as amended and supplemented by Circular No. 26/2015/TT-BTC dated February 27, 2015 of the Ministry of Finance) as follows:
Article 1. Clause 11 of Article 10 of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance (as amended and supplemented by Circular No. 26/2015/TT-BTC dated February 27, 2015 of the Ministry of Finance) is amended and supplemented as follows:
“11. Medical equipment and instruments include medical machinery and instruments: various types of scanning, imaging, and X-ray machines used for examination and treatment; specialized equipment and instruments for surgery, wound treatment, ambulances; blood pressure, heart, and pulse measuring instruments, blood transfusion equipment; syringes; contraceptive devices; medical instruments and equipment with import licenses or registration certificates or acceptance forms for standard declaration dossiers as prescribed by law on health or according to the List of medical equipment under specialized management of the Ministry of Health, with commodity codes determined according to the List of Vietnamese export and import goods issued with Circular No. 14/2018/TT-BYT dated May 15, 2018 of the Minister of Health and amending and supplementing documents (if any).
Cotton, bandages, medical gauze and sanitary pads; preventive and curative medicines including finished drugs and drug raw materials, excluding functional foods; vaccines; medical biological products, distilled water for preparing injectable drugs and infusions; caps, clothing, masks, surgical drapes, gloves, lower limb covers, shoe covers, towels, medical gloves, breast implants and dermal fillers (excluding cosmetics); medical testing chemicals and disinfectants.
Article 2. Enforcement
1. This Circular shall take effect from January 1, 2021.
2. During the implementation process, if any difficulties arise, organizations and individuals are requested to promptly report them to the Ministry of Finance for consideration and resolution.