Stop and listen to the comprehensive income tax declaration - can all medical expense receipts list the deduction of medical and maternity expenses?

The Taipei National Taxation Bureau of the Ministry of Finance stated that when reporting the deduction of medical and maternity expenses in the comprehensive income tax settlement declaration, the taxpayer, spouse or dependent relatives should pay to public hospitals, national health insurance special medical institutions, institutions, or through the Ministry of Finance It is limited to those hospitals whose accounting records are deemed complete and correct, and the part that is subject to insurance benefits shall not be deducted.
The Bureau stated that the legislative intent of the enumerated deduction amount for "medical expenses" stipulated in Article 17, Paragraph 1, Subparagraph 2, Item 2-3 of the Income Tax Law is the medical expenses paid for the treatment of physical ailments, which are necessary in life Expenditures are deducted when calculating the net income, but the medical expenses are paid to "public hospitals, national health insurance special medical institutions, institutions, or hospitals whose accounting records are complete and correct as determined by the Ministry of Finance" , the deduction of "medical expenses" must be reported.
The bureau gave an example, the taxpayer Mr. Jia reported a comprehensive income tax settlement declaration in 2009, reporting a deduction of more than 190,000 yuan for medical and maternity expenses, of which more than 160,000 yuan was attached to the medical expense receipt of A clinic. Public hospitals or special medical institutes of the National Health Insurance are not recognized by the Ministry of Finance as having complete and correct accounting records, so they are not allowed to be listed. Mr. A claims that Clinic A is a legal medical clinic and should be able to recognize the deduction of medical expenses. After the review by the bureau, it was decided that Mr. Jia's submission of the medical expense receipts was inconsistent with the provisions of the Income Tax Law, and the review was rejected.
The bureau called on taxpayers to pay attention to the deduction of medical and maternity expenses when filing comprehensive income tax settlement declarations to pay public hospitals, national health insurance special medical institutions, or hospitals whose accounting records are complete and correct as determined by the Ministry of Finance. The limit is limited, so as not to be subject to additional tax. If the taxpayer wants to confirm whether the medical institution or institute for treatment is qualified as a national health insurance authorized medical institution or institution, he or she can check the "National Health Insurance Authorized Medical Institution" on the website of the Central Health Insurance Administration of the Ministry of Health and Welfare to facilitate the correct declaration of comprehensive income tax.
(Contact person: Chief of Legal Affairs 2 Ke Lin; telephone 2311-3711 ext. 1911)

Issued by: Taipei National Taxation Bureau, Ministry of Finance Release date: 2022-04-08 Update date: 2022-04-07