From February 7, 2025, what does it mean for pharmaceutical products xoilac tv trực tiếp bóng đá hôm nay show evidence of being unsafe for users in Vietnam? Are pharmaceutical products subject xoilac tv trực tiếp bóng đá hôm nay VAT?
From February 7, 2025, what does it mean for pharmaceutical products xoilac tv trực tiếp bóng đá hôm nay show evidence of being unsafe for users in Vietnam?
Based on Clause 8, Article 1 ofCircular 45/2024/TT-BYT(document effective from February 7, 2025), supplements regulations on pharmaceutical products showing evidence of being unsafe for users as follows:
- pharmaceutical products exhibiting unsafe evidence are those with reports of adverse reactions of a severe or repetitive nature, related xoilac tv trực tiếp bóng đá hôm nay the pharmaceutical product but not known adverse reactions;
- pharmaceutical products suspected xoilac tv trực tiếp bóng đá hôm nay contain substances or impurities exceeding safety limits for users;
- pharmaceutical products suspected of failing xoilac tv trực tiếp bóng đá hôm nay meet quality standards;
- pharmaceutical products suspected of having counterfeit evidence or incorrect origin;
- pharmaceutical products manufactured from raw materials with unclear origin or failing xoilac tv trực tiếp bóng đá hôm nay meet quality standards;
- pharmaceutical products suspected of being manufactured at facilities that seriously violate principles and standards of Good Manufacturing Practice for pharmaceutical products and pharmaceutical product materials or are not certified by the pharmaceutical management authority as qualified xoilac tv trực tiếp bóng đá hôm nay maintain pharmaceutical product production.
From February 7, 2025, what does it mean for pharmaceutical products xoilac tv trực tiếp bóng đá hôm nay show evidence of being unsafe for users in Vietnam?Are pharmaceutical products subject xoilac tv trực tiếp bóng đá hôm nay VAT?(Image from the Internet)
Are pharmaceutical products subject xoilac tv trực tiếp bóng đá hôm nay VAT in Vietnam ?
Based on Article 2 ofCircular 219/2013/TT-BTCregarding subjects liable xoilac tv trực tiếp bóng đá hôm nay value-added tax, the regulation is as follows:
Subjects liable xoilac tv trực tiếp bóng đá hôm nay tax
Subjects liable xoilac tv trực tiếp bóng đá hôm nay value-added tax (VAT) are goods and services used for production, business, and consumption in Vietnam (including goods and services purchased from overseas organizations and individuals), excluding subjects not liable xoilac tv trực tiếp bóng đá hôm nay VAT as guided in Article 4 of this Circular.
Concurrently, based on Clause 9, Article 4 ofCircular 219/2013/TT-BTCamended by Point a, Clause 1, Article 1 ofCircular 130/2016/TT-BTCregarding subjects not liable xoilac tv trực tiếp bóng đá hôm nay value-added tax, the regulation is as follows:
Subjects not liable xoilac tv trực tiếp bóng đá hôm nay VAT
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- Medical services, veterinary services, including examination, treatment, and disease prevention for humans and animals, family planning services, health recovery services, and rehabilitation services for patients, services for the elderly and disabled; transportation of patients, room rental, and bed rental services of healthcare facilities; testing, scanning, X-ray services, blood, and blood products used for patients.
Services for the elderly and disabled include healthcare, nutrition, and organizing cultural, sports, recreational, physiotherapy, and rehabilitation activities for the elderly and disabled.
In cases where the medical service package (as stipulated by the Ministry of Health) includes the use of pharmaceutical products, the revenue from pharmaceutical products within the medical service package is also not subject xoilac tv trực tiếp bóng đá hôm nay VAT.
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Thus, pharmaceutical products may be subject xoilac tv trực tiếp bóng đá hôm nay value-added tax, except in cases where the pharmaceutical products are included in the medical service package (as stipulated by the Ministry of Health), then the revenue from pharmaceutical products within the medical service package is not subject xoilac tv trực tiếp bóng đá hôm nay VAT.
What is the VAT rate applied xoilac tv trực tiếp bóng đá hôm nay pharmaceutical products?
Based on Clause 11, Article 10 ofCircular 219/2013/TT-BTCamended by Clause 7, Article 147 ofDecree 96/2023/ND-CPregarding the types of goods and services subject xoilac tv trực tiếp bóng đá hôm nay a 5% VAT rate, the regulation is as follows:
VAT rate of 5%
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- Medical equipment and instruments include medical machinery and tools: scanning, screening machines for patient examination and treatment; specialized equipment and instruments for surgery, wound treatment, ambulances; blood pressure, heart, and pulse measurement devices, blood transfusion equipment; syringes; contraceptive devices; medical equipment and tools with Import Licenses or Registration Certificates or Acceptance Certificates according xoilac tv trực tiếp bóng đá hôm nay legal regulations on healthcare or according xoilac tv trực tiếp bóng đá hôm nay the List of medical devices under specialized management by the Ministry of Health as determined by the list of exported and imported goods of Vietnam issued attached xoilac tv trực tiếp bóng đá hôm nay Circular No. 14/2018/TT-BYT dated May 15, 2018, of the Minister of Health and amendment or supplementation documents (if any).
Cotton, medical gauze, and medical bandages;preventive and curative pharmaceutical products including finished pharmaceutical products, pharmaceutical product ingredients, excluding functional foods; vaccines; medical biological products, distilled water for preparing injections, infusion solutions; medical caps, clothes, masks, surgical drapes, gloves, leg coverings, shoe covers, specialized medical-use garments, chest implants, and fillers (excluding cosmetics); testing and disinfection chemicals used in healthcare.
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Thus, preventive and curative pharmaceutical products including finished products and pharmaceutical product ingredients will be subject xoilac tv trực tiếp bóng đá hôm nay a 5% VAT rate, except for functional foods.
