Thông tư 43/2021/TT-BTC sửa đổi Thông tư 219/2013 hướng dẫn Luật Thuế GTGT

CIRCULAR

Amending and supplementing Clause 11, Article 10 of the Ministry of Finance’s Circular No. 219/2013/TT-BTC of December 31, 2013, guiding the implementation of the Law on Value-Added Tax and the Government’s Decree No. 209/2013/ND-CP of December 18, 2013, detailing and guiding a number of articles of the Law on Value-Added Tax (amended and supplemented by the Ministry of Finance’s Circular No. 26/2015/TT-BTC of February 27, 2015)

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

Pursuant to the Law on Value-Added Tax dated June 03, 2008; the Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax dated June 19, 2013;

Pursuant to the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, 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, 2013, detailing and guiding a number of articles of the Law on Value-Added Tax; the Government’s Decree No. 91/2014/ND-CP dated October 01, 2014, amending and supplementing a number of articles of the decrees on taxes;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017, 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 hereby promulgates the Circular amending and supplementing Clause 11, Article 10 of the Ministry of Finance’s Circular No. 219/2013/TT-BTC of December 31, 2013, guiding the implementation of the Law on Value-Added Tax and the Government’s Decree No. 209/2013/ND-CP of December 18, 2013, detailing and guiding a number of articles of the Law on Value-Added Tax (amended and supplemented by the Ministry of Finance’s Circular No. 26/2015/TT-BTC of February 27, 2015) as follows:

Article 1. To amend and supplement Clause 11, Article 10 of the Ministry of Finance’s Circular No. 219/2013/TT-BTC of December 31, 2013 (amended and supplemented by the Ministry of Finance’s Circular No. 26/2015/TT-BTC of February 27, 2015) as follows:

“11. Medical equipment and instruments, including medical machinery and instruments, such as scanners and radiography machines of all kinds for medical examination and treatment; devices and instruments used exclusively in surgery and wound treatment; ambulances; blood-pressure, cardiac and vascular meters; blood transfusion instruments; syringes and needles; contraceptive devices and other medical equipment and instruments with an import license or certificate of registration for circulation or receipt note of the declaration of applicable standard in accordance with the law on health or the List of medical equipment under the specialized management of the Ministry of Health whose HS codes are identified according to the Vietnam’s nomenclature of exports and imports promulgated together with the Circular No. 14/2018/TT-BYT dated May 15, 2018 of the Minister of Health and amending and supplementing documents (if any).

Medical cotton, bandages, gauzes and medical hygienic bandages; preventive and curative medicaments, including finished medicaments, materials for manufacture of medicaments other than functional food; vaccines, medical biologicals, distilled water for preparation of injections and transfusion fluids; surgical caps, clothes, masks, cloths, gloves and boots, shoe covers and tissues and gloves for medical use, breast implants and dermal fillers (excluding cosmetics); chemical supplies for testing and germicides for medical use.”

Article 2. Effect

1. This Circular takes effect from August 01, 2021.

2. Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for review and settlement./.