New Regulations on the Purchase Price of Special-Use Vehicles in the Healthcare Sector

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To be specific, Circular 7/2020/TT-BYT stipulates that the purchase price of specialized automobiles in the healthcare sector is the price that includes all taxes payable according to the law; it does not include registration fees, license plate issuance fees, insurance fees, inspection fees, or road maintenance fees related to the use of the vehicle.

In cases where automobiles are exempt from taxes, the exempted taxes must be fully accounted for to determine the standards and usage norms. If transferring or receiving used automobiles, the value of the automobile used as a basis for determining standards and usage norms is the residual value in the accounting books or the re-evaluated value according to the law (for automobiles not yet tracked in the accounting books or cases requiring re-evaluation when dealing with as per legal regulations).

Regarding the funding sources for investment and procurement of specialized automobiles in the healthcare sector, they include: state budget; funds originating from the state budget (development funds for operational activities, revenue from service fees...); loans, official development assistance (ODA) funds (except in cases where there is a separate Agreement); support, sponsorship, donations from domestic and international organizations and individuals, and other lawful funds according to legal regulations.

See additional regulations in Circular 7/2020/TT-BYT, effective from June 28, 2020.

Thu Ba

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