What is bóng đá hôm nay trực tiếp VAT rate for Ecotraz 250 used to treat lice and ticks on livestock in Vietnam?

What is bóng đá hôm nay trực tiếp VAT rate for Ecotraz 250 used to treat lice and ticks on livestock in Vietnam?

According to bóng đá hôm nay trực tiếp provisions at Point l, Clause 2, Article 8 of bóng đá hôm nay trực tiếpLaw on Value-Added Tax 2008, bóng đá hôm nay trực tiếp VAT rate of 5% is applied for disease prevention and treatment drugs.

Based on bóng đá hôm nay trực tiếp provisions at Clause 11, Article 10 ofCircular 219/2013/TT-BTC(amended by Clause 8, Article 1 ofThông tư 26/2015/TT-BTCand Article 1 ofCircular 43/2021/TT-BTCand amended by Clause 7, Article 147 ofDecree 96/2023/ND-CP) as follows:

VAT Rate 5%

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11. Medical equipment and instruments include medical machines and tools: types of machines for scanning, radiation, imaging used for examination and treatment; specialized equipment and instruments for surgery, wound treatment, ambulances; devices for measuring blood pressure, heart rate, blood transmission; syringes; contraceptive tools; medical instruments and equipment with import licenses or registration certificates for circulation or dossiers for publication of standards according to legal regulations on healthcare or according to bóng đá hôm nay trực tiếp list of medical equipment under specialized management of bóng đá hôm nay trực tiếp Ministry of Health determined by commodity code according to Vietnam's export-import goods list issued together with Circular No. 14/2018/TT-BYT dated May 15, 2018, of bóng đá hôm nay trực tiếp Minister of Health and amended, supplemented documents (if any).

Gauze, bandages, medical cotton, and medical sanitary pads; disease prevention and treatment drugs including finished drugs, raw materials for making drugs, excluding functional foods; vaccines; medical biological products, distilled water for compounding injectable drugs, infusion fluids; caps, uniforms, masks, surgical drapes, gloves, foot bags, shoe covers, cloths, specialized gloves for healthcare, breast implants, and dermal fillers (excluding cosmetics); chemical testing and sterilization materials used in healthcare.

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Furthermore, based onOfficial Dispatch 3861/TCHQ-TXNK of 2021guiding bóng đá hôm nay trực tiếp determination of VAT rates for bóng đá hôm nay trực tiếp product Ecotraz 250 as follows:

"Pursuant to Clause 1, Article 4 of Circular No. 83/2014/TT-BTC dated June 26, 2014, of bóng đá hôm nay trực tiếp Ministry of Finance: “1. When goods are specifically regulated as subjects not subject to VAT or applicable with VAT rates of 5% or 10% as prescribed in bóng đá hôm nay trực tiếp Law on Value-Added Tax and guiding documents, they shall comply with such documents. Particularly goods that are agricultural products, livestock, aquaculture, seafood; specialized medical equipment and tools shall comply with regulations in Clauses 3, 4, 5 of this Article.”

Based on bóng đá hôm nay trực tiếp opinion in Official Dispatch No. 1129/TY-QLT dated July 9, 2021, of bóng đá hôm nay trực tiếp Department of Animal Health (Ministry of Agriculture and Rural Development):

"bóng đá hôm nay trực tiếp product Ecotraz 250 from bóng đá hôm nay trực tiếp manufacturer Eco Animal Health Limited (United Kingdom), with bóng đá hôm nay trực tiếp main active ingredient being Amitraz, mainly used for treating parasitic diseases (ticks, lice, fleas, scabies) on cattle, sheep, and goats is classified as veterinary medicine as prescribed in Clause 21, Article 3 of bóng đá hôm nay trực tiếp Veterinary Law 2015, and has been issued a registration certificate for circulation in Vietnam for Jebsen & Jessen Ingredients Vietnam Co., Ltd."

Based on bóng đá hôm nay trực tiếp above regulations and bóng đá hôm nay trực tiếp opinion in Official Dispatch No. 1129/TY-QLT dated July 9, 2021, from bóng đá hôm nay trực tiếp Department of Animal Health (Ministry of Agriculture and Rural Development): bóng đá hôm nay trực tiếp product Ecotraz 250 imported by Jebsen & Jessen Ingredients Vietnam Co., Ltd., which has been granted bóng đá hôm nay trực tiếp circulation registration certificate No. 397/QLT-NK-17 dated May 4, 2017, is subject to a VAT rate of 5%."

Based on bóng đá hôm nay trực tiếp above regulations, apply aVAT rate of 5%for bóng đá hôm nay trực tiếp Ecotraz 250 used to treat lice and ticks on livestock imported by bóng đá hôm nay trực tiếp company (which has been granted bóng đá hôm nay trực tiếp circulation registration certificate).

What is bóng đá hôm nay trực tiếp VAT rate for Ecotraz 250 used to treat lice and ticks on livestock in Vietnam?(Image from bóng đá hôm nay trực tiếp Internet)

When is bóng đá hôm nay trực tiếp timefor VAT calculation for bóng đá hôm nay trực tiếp Ecotraz 250 used to treat lice and ticks on livestock imported by bóng đá hôm nay trực tiếp Company in Vietnam?

bóng đá hôm nay trực tiếp point in time for VAT calculation for bóng đá hôm nay trực tiếp Ecotraz 250 used to treat lice and ticks on livestock imported by bóng đá hôm nay trực tiếp Company is determined according to Clause 6, Article 8 ofCircular 219/2013/TT-BTCas bóng đá hôm nay trực tiếp time of customs declaration registration.

What is bóng đá hôm nay trực tiếp VAT taxable price for bóng đá hôm nay trực tiếp Ecotraz 250 used to treat lice and ticks on livestock imported by bóng đá hôm nay trực tiếp Company in Vietnam?

bóng đá hôm nay trực tiếp VAT taxable price for bóng đá hôm nay trực tiếp Ecotraz 250 used to treat lice and ticks on livestock imported by bóng đá hôm nay trực tiếp Company is determined according to Clause 2, Article 7 ofCircular 219/2013/TT-BTCas follows:

- bóng đá hôm nay trực tiếp VAT taxable price is bóng đá hôm nay trực tiếp import price at bóng đá hôm nay trực tiếp port plus (+) import tax (if any), plus (+) special consumption tax (if any), plus (+) environmental protection tax (if any).

bóng đá hôm nay trực tiếp import price at bóng đá hôm nay trực tiếp port is determined according to regulations on import tax calculation.

- In case bóng đá hôm nay trực tiếp imported goods are exempt from or have reduced import tax, bóng đá hôm nay trực tiếp VAT taxable price is bóng đá hôm nay trực tiếp import price plus (+) bóng đá hôm nay trực tiếp import tax calculated according to bóng đá hôm nay trực tiếp payable tax rate after exemption or reduction.