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What is trực tiếp bóng đá euro hôm nay VAT rate for pharmaceutical products in Vietnam?

Based on Article 2 ofCircular 219/2013/TT-BTC, trực tiếp bóng đá euro hôm nay following provisions apply:

Taxable Entities

Entities subject to Value Added Tax (VAT) include goods and services used for production, business, and consumption in Vietnam (including goods and services purchased from foreign organizations or individuals), except for those non-taxable under VAT as guided in Article 4 of this Circular.

Thus, pharmaceutical products are subject to Value Added Tax.

According to Clause 11, Article 10 ofCircular 219/2013/TT-BTC, amended by Clause 7, Article 147 ofDecree 96/2023/ND-CP, it is stated as follows:

5% Tax Rate

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11. Medical equipment and instruments include machines and medical instruments such as diagnostic devices; specialized equipment for surgeries, treatment of wounds, and ambulances; blood pressure, heart, and circulatory measurement instruments; syringes and needles; contraceptive devices; medical equipment with an Import License or Registration Certificate or Standard Publication Dossier Receipt as per legal regulations on healthcare, or as per trực tiếp bóng đá euro hôm nay list of medical equipment under trực tiếp bóng đá euro hôm nay specialized management of trực tiếp bóng đá euro hôm nay Ministry of Health, determined by trực tiếp bóng đá euro hôm nay commodity code in trực tiếp bóng đá euro hôm nay list of export and import goods of Vietnam issued under Circular No. 14/2018/TT-BYT dated May 15, 2018, by trực tiếp bóng đá euro hôm nay Minister of Health, and any amendments and supplements (if any).

Medical cotton, bandages, gauze, and sanitary medical napkins; preventive and curative drugs, including finished drugs and raw materials for drugs, excluding functional foods; vaccines; medical biological substances; distilled water for manufacturing injectables, intravenous solutions; caps, clothing, masks, surgical sheets, gloves, stockings, shoe covers, towels, specialized gloves for medical purposes, breast implant bags, and dermal fillers (excluding cosmetics); chemicals and materials for testing and sterilizing used in healthcare.

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Additionally, based on Clause 9, Article 5 of trực tiếp bóng đá euro hôm nayLaw on Value Added Tax 2008, amended and supplemented by Clause 1, Article 1 of trực tiếp bóng đá euro hôm nayLaw on Amendments and Supplements to a Number of Articles of trực tiếp bóng đá euro hôm nay Laws on VAT, Special Consumption Tax, and Tax Administration 2016:

Non-Taxable Entities

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9. Healthcare services, veterinary services, including medical examination, treatment, and disease prevention for humans and animals; elderly care, disabled care services.

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Thus, pharmaceutical products, including finished drugs and raw materials for drugs, excluding functional foods, are subject to a VAT rate of 5%.

However, for healthcare services and veterinary services, including medical examination, treatment, and disease prevention for humans and animals, as well as elderly and disabled care services, trực tiếp bóng đá euro hôm nay cost of pharmaceutical products involved in these services is categorized as non-taxable under VAT.

What is trực tiếp bóng đá euro hôm nay VAT rate for pharmaceutical products in Vietnam? (Image from trực tiếp bóng đá euro hôm nay Internet)

Whatis trực tiếp bóng đá euro hôm nay direct percentage-based VAT calculation method in Vietnam?

Based on Clause 2, Article 13 ofCircular 219/2013/TT-BTC, trực tiếp bóng đá euro hôm nay tax payable via trực tiếp bóng đá euro hôm nay direct percentage calculation on value-added method is determined as follows:

- Percentage rates for VAT calculation on revenue are specified by activity as follows:

+ Distribution and supply of goods: 1%;

+ Services and construction without materials: 5%;

+ Production, transportation, and services associated with goods, construction with materials: 3%;

+ Other business activities: 2%.

- Revenue for VAT calculation is trực tiếp bóng đá euro hôm nay total amount recorded on sales invoices for goods and services subject to VAT, including surcharges and additional fees trực tiếp bóng đá euro hôm nay business is entitled to receive.

When can taxpayers defer trực tiếp bóng đá euro hôm nay submission of VAT returns in Vietnam?

Based on Article 46 of trực tiếp bóng đá euro hôm nayLaw on Tax Administration 2019, provisions on trực tiếp bóng đá euro hôm nay postponement of tax declaration document submission are as follows:

Deferral of Tax Declaration Submission

1. Taxpayers unable to submit tax returns on time due to natural disasters, catastrophes, epidemics, fires, unexpected accidents shall be granted extension by trực tiếp bóng đá euro hôm nay head of trực tiếp bóng đá euro hôm nay directly managing tax authority.

2. trực tiếp bóng đá euro hôm nay extension period must not exceed 30 days for monthly, quarterly, annual, or event-based tax declaration; 60 days for tax settlement declarations from trực tiếp bóng đá euro hôm nay end of trực tiếp bóng đá euro hôm nay tax return submission deadline.

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Thus, taxpayers can defer trực tiếp bóng đá euro hôm nay submission of VAT returns when they are unable to meet deadlines due to natural disasters, catastrophes, epidemics, fires, or unexpected accidents.

Simultaneously, taxpayers must send a written request to trực tiếp bóng đá euro hôm nay tax authority before trực tiếp bóng đá euro hôm nay tax return submission deadline, explaining trực tiếp bóng đá euro hôm nay reason for trực tiếp bóng đá euro hôm nay extension request, with confirmation from trực tiếp bóng đá euro hôm nay commune-level People's Committee or local police station where trực tiếp bóng đá euro hôm nay production, business activity subject to tax obligation arises.