Thông tư 43/2021/TT-BTC sửa đổi Khoản 11 Điều 10 Thông tư 219/2013/TT-BTC hướng dẫn Luật Thuế giá trị gia tăng và Nghị định 209/2013/NĐ-CP Luật Thuế giá trị gia tăng (đã được sửa đổi tại Thông tư 26/2015/TT-BTC) do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

AMENDMENT TO CLAUSE 11 ARTICLE 10 OF CIRCULAR NO. 219/2013/TT-BTC DATED DECEMBER 31, 2013 OF MINISTRY OF FINANCE GUIDING IMPLEMENTATION OF LAW ON VALUE-ADDED TAX AND DECREE NO. 209/2013/ND-CP DATED DECEMBER 18, 2013 OF THE GOVERNMENT ON ELABORATING TO LAW ON VALUE-ADDED TAX (AND AMENDMENT THERETO UNDER CIRCULAR NO. 26/2015/TT-BTC DATED FEBRUARY 27, 2015 OF MINISTRY OF FINANCE)

Pursuant to Law on Tax Administration dated June 13, 2019;

Pursuant to Law on Value-Added Tax dated June 3, 2008; Law on amendment to Law on Value-Added Tax dated June 19, 2013;

Pursuant to Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government on elaborating to Law on Tax Administration;

Pursuant to Decree No. 209/2013/ND-CP dated December 18, 2013 of the Government on elaborating to Law on Value-Added Tax; Pursuant to Decree No. 91/2014/ND-CP dated October 1, 2014 of the Government on amendment to Decrees on tax:

Pursuant to Decree No. 87/2017/ND-CP dated July 26, 2017 of the Government on functions, tasks, powers, and organizational structure of the Ministry of Finance;

At request of General Director of General Department of Taxation,

Minister of Finance promulgates Circular on amendment to Clause 11 Article 10 of Circular No. 219/2013/TT-BTC dated December 31, 2013 of Ministry of Finance guiding implementation of Law on Value-Added Tax and Decree No. 209/2013/ND-CP dated December 18, 2013 of the Government on elaborating to Law on Value-Added Tax (and amendment thereto under Circular No. 26/2015/TT-BTC dated February 27, 2015 of Ministry of Finance)

Article 1. Amend Clause 11 Article 10 of Circular No. 219/2013/TT-BTC dated December 31, 2013 of Ministry of Finance (and amendment thereto under Circular No. 26/2015/TT-BTC dated February 27, 2015 of Ministry of Finance) as follows:

“11. Medical equipment and tools including medical machines and equipment: screening, scanning and imaging equipment for medical examination and treatment; specialized equipment for surgery, treatment, emergency medical service vehicle; measuring instrument for measuring blood pressure, cardiac activities, pulse, blood transfusion instrument; syringes; contraception equipment; medical equipment requiring import permit, circulation registration certificate or notice on receipt of standard declaration according to regulations and law on medical or according to list of medical equipment under specialized management of Minister of Health with commodity code identified according to list of Vietnamese import and export commodities attached to Circular No. 14/2018/TT-BYT dated May 15, 2018 of Minister of Health and amending documents (if any).

Medical cotton, bandages and first-aid; medical prevention and treatment medicine including final medicine products, pharmaceutical starting materials, except functional food; vaccine; medical biologicals, distilled water for diluting injectable medicines, intravenous fluids; hat, clothes, facemasks, surgical gloves, gloves, leg cover, shoe cover, towels, specialized medical gloves, breast implants and dermal fillers (excluding cosmetics); chemicals for experiment and sterilization in medical.”

Article 2. Entry into force

1. This Circular comes into force from August 1, 2021.

2. Difficulties that arise during the implementation of this Circular should be promptly reported to Ministry of Finance for consideration./.