Vietnam: Is trực tiếp bóng đá việt nam hôm nay VAT rate for dental examination and treatment chairs 5% or 10%?

What are trực tiếp bóng đá việt nam hôm nay bases for VAT calculation for dental examination and treatment chairs in Vietnam?

Based on trực tiếp bóng đá việt nam hôm nay provisions of Article 6 ofCircular 219/2013/TT-BTC, trực tiếp bóng đá việt nam hôm nay VAT calculation base for dental examination and treatment chairs is trực tiếp bóng đá việt nam hôm nay tax base and tax rate.

Vietnam: Is trực tiếp bóng đá việt nam hôm nay VAT rate for dental examination and treatment chairs 5% or 10%? (Image from trực tiếp bóng đá việt nam hôm nay Internet)

Vietnam: Is trực tiếp bóng đá việt nam hôm nay VAT rate for dental examination and treatment chairs 5% or 10%?

According to trực tiếp bóng đá việt nam hôm nay guidance inOfficial Dispatch 18765/BTC-CST of 2014regarding trực tiếp bóng đá việt nam hôm nay value-added tax for dental examination and treatment chairs as follows:

"trực tiếp bóng đá việt nam hôm nay Ministry of Finance received feedback from local customs authorities concerning difficulties in applying trực tiếp bóng đá việt nam hôm nay value-added tax (VAT) rate at trực tiếp bóng đá việt nam hôm nay import stage for trực tiếp bóng đá việt nam hôm nay product of dental examination and treatment chairs. To ensure consistent guidance on VAT policy for this product, trực tiếp bóng đá việt nam hôm nay Ministry of Finance has consulted with trực tiếp bóng đá việt nam hôm nay Ministry of Health as follows:

- Clause 5, Article 4 of Circular No. 83/2014/TT-BTC dated June 26, 2014, by trực tiếp bóng đá việt nam hôm nay Ministry of Finance guiding VAT according to trực tiếp bóng đá việt nam hôm nay list of imported goods, stipulates "5. Medical equipment and instruments include specialized machinery and instruments for medicine such as: types of scanning, imaging devices for medical examination and treatment; specialized equipment and instruments for surgery, wound treatment, ambulances; blood pressure, cardiac, and vascular meters, blood transfusion instruments; syringes; contraceptive devices; other specialized medical instruments and equipment as regulated in trực tiếp bóng đá việt nam hôm nay VAT tariff schedule attached to this Circular"

- According to trực tiếp bóng đá việt nam hôm nay VAT tariff schedule attached to Circular No. 83/2014/TT-BTC, trực tiếp bóng đá việt nam hôm nay item "dental chair" is specifically named under code 9402.10.10 with a VAT rate of 10% (classified under group 94.02 - Furniture used in medical, surgical, dental, or veterinary sciences). Items of equipment and instruments used in trực tiếp bóng đá việt nam hôm nay medical, surgical, dental, or veterinary fields classified under group 90.18 have a VAT rate of 5%.

- As per trực tiếp bóng đá việt nam hôm nay detailed HS 2012 explanation for group 94.02: "Dental chairs (including those that can be used as both a chair and a bed for anesthesia) that do not come with trực tiếp bóng đá việt nam hôm nay dental instruments of group 90.18 have components (usually a telescopic column) to lift, tilt, and sometimes rotate on trực tiếp bóng đá việt nam hôm nay main pedestal, regardless of whether these chairs are equipped with other devices (such as lighting instruments). trực tiếp bóng đá việt nam hôm nay mouthwash appliances accompanied by a dentist's saliva ejector (even if placed on a support or stand) and dental chairs equipped with dental instruments of group 90.18 do not belong to this group (group 90.18). Note that this group is limited to furniture designed exclusively for use in trực tiếp bóng đá việt nam hôm nay medical, surgical, dental, or veterinary fields; furniture with general use not having these characteristics are excluded."'

Accordingly:

+ In trực tiếp bóng đá việt nam hôm nay case where trực tiếp bóng đá việt nam hôm nay item "dental examination and treatment chair" is determined as specialized medical equipment or instrument, it belongs to group 90.18 and is subject to a VAT rate of 5%;

+ In trực tiếp bóng đá việt nam hôm nay case where trực tiếp bóng đá việt nam hôm nay item "dental examination and treatment chair" is determined as furniture used in trực tiếp bóng đá việt nam hôm nay dental field, it belongs to group 94.02 and is subject to a VAT rate of 10%."

Therefore, trực tiếp bóng đá việt nam hôm nay applicable VAT rate for dental examination and treatment chairs is determined as follows:

- If trực tiếp bóng đá việt nam hôm nay item "dental examination and treatment chair" is identified as specialized medical equipment or instrument, it belongs to group 90.18 and is subject to a VAT rate of 5%;

- If trực tiếp bóng đá việt nam hôm nay item "dental examination and treatment chair" is identified as furniture used in trực tiếp bóng đá việt nam hôm nay dental field, it belongs to group 94.02 and is subject to a VAT rate of 10%.

Is trực tiếp bóng đá việt nam hôm nay VAT rate for dental examination and treatment chairs 5% or 10%? (Image from trực tiếp bóng đá việt nam hôm nay Internet)

When is trực tiếp bóng đá việt nam hôm nay determination time for VAT on dental examination and treatment chairs in Vietnam?

Based on trực tiếp bóng đá việt nam hôm nay provisions of Article 8 ofCircular 219/2013/TT-BTCregarding trực tiếp bóng đá việt nam hôm nay determination point for VAT as follows:

Determination Point for VAT

1. For sales of goods, it is trực tiếp bóng đá việt nam hôm nay time of transferring ownership or trực tiếp bóng đá việt nam hôm nay right to use goods to trực tiếp bóng đá việt nam hôm nay buyer, regardless of whether payment has been received or not.

2. For service provision, it is trực tiếp bóng đá việt nam hôm nay time of completion of service provision or trực tiếp bóng đá việt nam hôm nay time of issuing trực tiếp bóng đá việt nam hôm nay service provision invoice, regardless of whether payment has been received or not.

For telecommunications services, it is trực tiếp bóng đá việt nam hôm nay time of completion of reconciliation of service connection charges data under trực tiếp bóng đá việt nam hôm nay economic contract between telecommunications service businesses, but no later than 2 months from trực tiếp bóng đá việt nam hôm nay month in which trực tiếp bóng đá việt nam hôm nay service connection charges arise.

3. For electricity and clean water supply activities, it is trực tiếp bóng đá việt nam hôm nay date of recording trực tiếp bóng đá việt nam hôm nay electricity or water consumption index on trực tiếp bóng đá việt nam hôm nay meter to be recorded on trực tiếp bóng đá việt nam hôm nay invoice.

4. For real estate business, infrastructure construction, house construction for sale, transfer, or lease, it is trực tiếp bóng đá việt nam hôm nay time of receiving payments according to project implementation progress or payment schedule specified in trực tiếp bóng đá việt nam hôm nay contract. Based on trực tiếp bóng đá việt nam hôm nay collected amount, trực tiếp bóng đá việt nam hôm nay enterprise must declare trực tiếp bóng đá việt nam hôm nay VAT revenue generated in trực tiếp bóng đá việt nam hôm nay period.

5. For construction, installation, including shipbuilding, it is trực tiếp bóng đá việt nam hôm nay time of acceptance, transfer of trực tiếp bóng đá việt nam hôm nay project, project category, construction volume, and installation completion, regardless of whether payment has been received or not.

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

Thus,trực tiếp bóng đá việt nam hôm nay determination point for VAT on dental examination and treatment chairs is identified according to each case mentioned above.