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What is đá bóng trực tiếp VAT rate for imported sphygmomanometers in Vietnam?

đá bóng trực tiếp sphygmomanometer (blood pressure monitor) is defined according to sub-item 3.2 Section 3National Standard TCVN 8333-2:2011 (ISO 81060-2:2009)as a medical electrical device for non-invasive estimation of arterial blood pressure.

Based on đá bóng trực tiếp guidance inOfficial Dispatch 51358/CTHN-TTHT in 2023regarding đá bóng trực tiếp value-added tax rate issued by đá bóng trực tiếp Tax Department of Hanoi City as follows:

"In đá bóng trực tiếp case where a company imports medical equipment subject to regulations stipulated in Article 1 of Circular No. 43/2021/TT-BTC which amends and supplements clause 11, Article 10 of Circular No. 219/2013/TT-BTC dated December 31, 2013, of đá bóng trực tiếp Ministry of Finance, a VAT rate of 5% is applicable."

"đá bóng trực tiếp VAT rates mentioned in Articles 10 and 11 are uniformly applied to each type of goods and services through stages of importation, production, processing, or commercial business according to đá bóng trực tiếp regulations stated in Article 11 of Circular No. 219/2013/TT-BTC."

Referencing đá bóng trực tiếp provisions in clause 11, Article 10Circular 219/2013/TT-BTC(as amended by clause 8, Article 1Circular 26/2015/TT-BTC, Article 1Circular 43/2021/TT-BTCand đá bóng trực tiếp term "medical equipment" as amended by clause 7, Article 147Decree 96/2023/ND-CP) as follows:

5% tax rate

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11. Medical equipment and instruments include machinery and medical instruments: types of screening and diagnostic machines for examining and treating patients; specialized equipment and tools used for surgery and wound treatment, ambulances; sphygmomanometers, heart monitors, blood vessel tools, blood transfusion instruments; syringes and needles; contraceptive instruments***;***medical equipment and instruments that have an import license or registration certificate or standard publication receipt in accordance with medical laws or according to đá bóng trực tiếp List of medical equipment under specialized management of đá bóng trực tiếp Ministry of Health which are classified with đá bóng trực tiếp commodity codes under đá bóng trực tiếp Vietnam export and import goods list issued with Circular No. 14/2018/TT-BYT dated May 15, 2018, of đá bóng trực tiếp Minister of Health and any amendments or supplements (if any).

Swabs, medical dressing and medical sanitary pads; disease prevention and treatment drugs including finished drugs and drug ingredients, excluding functional foods; vaccines; medical biologicals, distilled water for drug preparation, injection solutions; medical hats, garments, masks, surgical drapes, gloves, foot covers, shoe covers, towels, specialized gloves for medical use, breast implant bags, and skin fillers (excluding cosmetics); chemical reagents and disinfecting materials used in medical tests.

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According to đá bóng trực tiếp above provisions, if a company imports sphygmomanometers, a tax rate of 5% is applicable.

What is đá bóng trực tiếp VAT rate for imported sphygmomanometers in Vietnam? (Image from Internet)

How to determine đá bóng trực tiếp VAT taxable price for imported sphygmomanometers in Vietnam?

đá bóng trực tiếp VAT taxable price for imported goods is stipulated in clause 2, Article 7 ofCircular 219/2013/TT-BTCas follows:

Article 7. Taxable price

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2. For imported goods, it is đá bóng trực tiếp import price at đá bóng trực tiếp checkpoint plus (+) import tax (if any), plus (+) special consumption tax (if any), plus (+) environmental protection tax (if any). đá bóng trực tiếp import price at đá bóng trực tiếp checkpoint is determined according to regulations on taxable values for import goods.

In cases where import goods are exempt from or reduced import tax, đá bóng trực tiếp VAT taxable price is đá bóng trực tiếp import price plus (+) import tax determined after exemption or reduction.

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Hence, đá bóng trực tiếp VAT taxable price for imported sphygmomanometers is determined as đá bóng trực tiếp import price at đá bóng trực tiếp checkpoint plus (+) import tax (if any), plus (+) special consumption tax (if any), plus (+) environmental protection tax (if any).

Note:

- đá bóng trực tiếp import price at đá bóng trực tiếp checkpoint is determined according to regulations on taxable values for import goods.

- In cases where import goods are exempt from or reduced import tax, đá bóng trực tiếp VAT taxable price is đá bóng trực tiếp import price plus (+) import tax determined after exemption or reduction.

When is đá bóng trực tiếp VAT determination time for imported sphygmomanometers in Vietnam?

đá bóng trực tiếp VAT determination point for imported goods is regulated in Article 8Circular 219/2013/TT-BTCas follows:

Point of determining VAT

1. For selling goods, it is đá bóng trực tiếp time when đá bóng trực tiếp ownership or right to use đá bóng trực tiếp goods is transferred to đá bóng trực tiếp buyer, regardless of whether money has been collected.

2. For providing services, it is đá bóng trực tiếp time when service provision is completed or when đá bóng trực tiếp service provision invoice is issued, regardless of whether money has been collected.

For telecommunications services, it is đá bóng trực tiếp time when data checking for telecommunications service charge connection is completed under an economic contract between telecommunications service business entities but no later than 2 months from đá bóng trực tiếp month đá bóng trực tiếp telecommunications service connection charge arises.

3. For đá bóng trực tiếp supply of electricity and clean water, it is đá bóng trực tiếp date đá bóng trực tiếp electricity or water consumption is read on đá bóng trực tiếp meter to be recorded on đá bóng trực tiếp payment invoice.

4. For real estate business activities, infrastructure construction, house construction for sale, transfer, or lease, it is đá bóng trực tiếp time of collecting money according to đá bóng trực tiếp project's progress or payment schedule recorded in đá bóng trực tiếp contract. Based on đá bóng trực tiếp collected amount, đá bóng trực tiếp business entity declares đá bóng trực tiếp VAT arising in đá bóng trực tiếp period.

5. For construction and installation, including shipbuilding, it is đá bóng trực tiếp time of acceptance and handover of works, work items, quantities of completed construction, and installation, regardless of whether money has been collected.

6. For imported goods, it is đá bóng trực tiếp time of registration of đá bóng trực tiếp customs declaration.

Thus, đá bóng trực tiếp VAT determination point for imported sphygmomanometers isđá bóng trực tiếp time of registration of đá bóng trực tiếp customs declaration.