What is trực tiếp bóng đá k+ follow-up appointment form in medical examination and treatment covered by health insurance in Vietnam in 2025? Are health insurance contributions deductible when calculating PIT in Vietnam?

What is trực tiếp bóng đá k+ follow-up appointment form in medical examination and treatment covered by health insurance in Vietnamin2025?

trực tiếp bóng đá k+ follow-up appointment form in medical examination and treatment covered by health insurance for trực tiếp bóng đá k+ year 2025 is trực tiếp bóng đá k+ template in Appendix 5 issued withCircular 01/2025/TT-BYT.

Below is trực tiếp bóng đá k+ follow-up appointment form in medical examination and treatment covered by health insurance for trực tiếp bóng đá k+ year 2025:

follow-up appointment form in medical examination and treatment covered by health insurance for trực tiếp bóng đá k+ year 2025Download

What is thefollow-up appointment forminmedical examination and treatment covered by health insurance in Vietnamin2025? Are health insurance contributions deductible when calculating PIT in Vietnam? (Image from Internet)

Are health insurance contributions deductible when calculating PIT in Vietnam?

According to Clause 2, Article 9 ofCircular 111/2013/TT-BTCamended by Article 15 ofCircular 92/2015/TT-BTCregulating deductible items when calculating personal income tax, trực tiếp bóng đá k+ following:

Deductible Items

Items deductible as guided in this Article are those deducted from trực tiếp bóng đá k+ taxable income of individuals before determining taxable income from salaries, wages, and business income. Specifically, as follows:

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2. Deduction for insurance contributions and voluntary pension funds

a) Insurance contributions include: social insurance, health insurance, unemployment insurance, professional liability insurance for certain professions required to participate in compulsory insurance.

b) Contributions to voluntary pension funds, purchasing voluntary pension insurance

trực tiếp bóng đá k+ contribution to a voluntary pension fund or trực tiếp bóng đá k+ purchase of voluntary pension insurance can be deducted from taxable income based on actual occurrences but not exceeding one (1) million VND/month for employees participating in voluntary pension products as guided by trực tiếp bóng đá k+ Ministry of Finance, including trực tiếp bóng đá k+ amount paid by employers on behalf of employees and trực tiếp bóng đá k+ amount employees contribute themselves (if any), also applicable when participating in multiple funds. trực tiếp bóng đá k+ basis for determining deductible income is a copy of payment receipts (or fee payments) issued by trực tiếp bóng đá k+ voluntary pension fund or insurer.

c) Foreign individuals residing in Vietnam, and Vietnamese individuals residing but working abroad with income from business or salaries, wages abroad, who have participated in compulsory insurance in accordance with trực tiếp bóng đá k+ regulations of trực tiếp bóng đá k+ country where trực tiếp bóng đá k+ individual resides or works similarly to trực tiếp bóng đá k+ laws of Vietnam such as social insurance, health insurance, unemployment insurance, compulsory professional liability insurance, and other compulsory insurances (if any) can deduct these insurance fees from taxable income from business or salaries when calculating personal income tax.

Foreign individuals and Vietnamese individuals participating in trực tiếp bóng đá k+ aforementioned insurance abroad will receive a provisional deduction from income to deduct tax in trực tiếp bóng đá k+ year (if there are documents) and calculated on trực tiếp bóng đá k+ official amount if trực tiếp bóng đá k+ individual makes a tax finalization according to regulations. In case there are no documents for provisional deductions in trực tiếp bóng đá k+ year, a one-time deduction will be made when finalizing trực tiếp bóng đá k+ tax.

d) Insurance contributions, contributions to a voluntary pension fund for a particular year are deductible in trực tiếp bóng đá k+ taxable income of trực tiếp bóng đá k+ same year.

đ) Documentary evidence for deductible insurance mentioned above is a copy of trực tiếp bóng đá k+ payment receipts by trực tiếp bóng đá k+ insurance organization or confirmation from trực tiếp bóng đá k+ income paying organization about trực tiếp bóng đá k+ amount of insurance deducted or paid (in cases where trực tiếp bóng đá k+ income-paying organization pays on behalf).

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Thus, health insurance contributions (or similar insurance contributions for foreign individuals residing in Vietnam, Vietnamese individuals residing but working abroad with income from business, salaries, wages abroad) will be deductible when calculating PIT.

What types of income are exempt from personal income tax in Vietnam?

Based on Article 4 of trực tiếp bóng đá k+Personal Income Tax Law 2007(supplemented by Clause 3, Article 2 of trực tiếp bóng đá k+Law on Amendments to trực tiếp bóng đá k+ Tax Laws 2014and Clause 2, Article 1 of trực tiếp bóng đá k+Amendment to trực tiếp bóng đá k+ Personal Income Tax Law 2012) regulating exempt individual incomes from personal income tax as follows:

- Income from real estate transfers between spouses; biological parents and natural children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; paternal grandparents and grandchildren; maternal grandparents and grandchildren; siblings.

- Income from trực tiếp bóng đá k+ transfer of houses, residential land use rights, and assets attached to residential land of an individual in cases where trực tiếp bóng đá k+ individual only owns one house or residential land.

- Income from trực tiếp bóng đá k+ value of land use rights of an individual allocated by trực tiếp bóng đá k+ State.

- Income from inheritance, gifts being real estate between spouses; biological parents and natural children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; paternal grandparents and grandchildren; maternal grandparents and grandchildren; siblings.

- Income of households and individuals directly engaged in agricultural, forestry, salt production, aquaculture, fishing, unprocessed or only preliminarily processed products.

- Income from trực tiếp bóng đá k+ conversion of agricultural land allocated by trực tiếp bóng đá k+ State for production by households and individuals.

- Income from deposit interest at credit institutions, interest from life insurance contracts.

- Income from remittances.

- Portion of salary for night work, overtime paid higher than for day work as prescribed by law.

- Retirement salaries funded by trực tiếp bóng đá k+ Social Insurance Fund; voluntary pension funded monthly by a voluntary pension fund.

- Income from scholarships, including:

+ Scholarships received from trực tiếp bóng đá k+ state budget;

+ Scholarships received from domestic and foreign organizations under that organization's scholarship grant program.

- Income from life, non-life insurance contract compensation, worker's compensation, state compensation, and other compensations as prescribed by law.

- Income received from charitable funds permitted or recognized by state authorities, established for non-profit, charitable, humanitarian purposes.

- Income received from foreign aid for charitable, humanitarian purposes in both governmental and non-governmental forms approved by state authorities.

- Income from salaries and wages of Vietnamese seafarers working for foreign shipping lines or Vietnamese shipping lines in international transport.

- Income of individuals as ship owners, individuals authorized to use ships, and individuals working on ships from activities providing goods and services directly serving offshore fishery.