Công văn 3009/TCHQ-TXNK

OFFICIAL DISPATCH

ON VALUE ADDED TAX RATE

To: Custom Departments of provinces and cities

The General Department of Customs receive some questions of enterprises and local Custom Departments on defining VAT rate for components and spare parts of medical machines and equipments, the General Department of Customs have opinions as following:

1. Pursuant to the Law on Value Added Tax approved by the National

Assembly on June 03, 2008; the Decree No. 123/2008/ND-CP dated December 8, 2008 of the Government detailing and guiding the implementation of a number of articles of the Law on value-added tax. Components, spare parts of medical machines and equipments which are imported for medical purposes (not for other purposes), for example, kidney filter using for artificial kidney machine (dialyzer machine); liver filter for liver filter machine...have VAT rate of 5%.

2. Require Custom Departments of provinces and cities to check up on import cases of medical components and spare parts having registration declaration since the Circular No. 128/2008/ND-CP took effect (on January 01, 2009) to readjust unified VAT rate.

The Ministry of Finance informs Departments of Customs in provinces and cities for popularizing and implementing./.