Personal income tax deduction in case of suffering from fatal diseases


On October 21st, 2019 General Department of Taxation issued the Official Letter No. 4245/TCT-DNNCN as guidance on reducing personal income tax (PIT) for individuals suffering from fatal diseases. Accordingly,

In case of suffering from fatal diseases, expenses which actually incurred in tax year relating to health examination, medical treatment and medicines as instructions of doctor shall be considered for PIT reduction if having adequate invoices and other supporting documents. Tax reduction corresponds to the extent of damage they suffer from but not exceeding payable tax amount.

It is notable that List of fatal diseases to be considered for PIT reduction is guided by Official Letter No. 6383/BTC-TCT dated May 18th, 2015 issued by Ministry of Finance here.