On September 10th, 2019, Hanoi Department of Tax issued the official dispatch No.70837/CT-TTHT. Whereby:
The compulsory health insurance purchased by the employer for the employee will be deducted from the income subject to personal income tax and the voluntary health insurance paid by the employee will not be deducted from the income. In case an employee suffering from a fatal illness is financially supported by the employer for medical examination and treatment, this supporting shall not be not included in the income subject to personal income tax but must satisfy the following conditions as specified at Point g.1, Clause 2, Article 2 of Circular 111/2013/TT-BTC dated August 15th, 2013 by Ministry of Finance.
