What is the list of 42 severe diseases eligible for personal income trực tiếp bóng đá việt nam hôm nay reduction in Vietnam?
How to determinepersonal income taxreduction for taxpayerssuffering fromsevere diseases in Vietnam?
Based on Article 5 of the2007 Law on Personal Income trực tiếp bóng đá việt nam hôm nay, it is stipulated as follows:
Taxpayers facing difficulties due to natural disasters, fires, accidents, severe diseases affecting their trực tiếp bóng đá việt nam hôm nay-paying capacity shall be considered for a trực tiếp bóng đá việt nam hôm nay reduction corresponding to the level of damage but not exceeding the amount of trực tiếp bóng đá việt nam hôm nay payable.
Simultaneously, Clause 1, Article 5 ofDecree 65/2013/ND-CPstipulates:
trực tiếp bóng đá việt nam hôm nay Reduction
1. Taxpayers who face difficulties due to natural disasters, fires, accidents, or severe diseases affecting their trực tiếp bóng đá việt nam hôm nay-paying capacity shall be considered for a trực tiếp bóng đá việt nam hôm nay reduction corresponding to the level of damage but not exceeding the amount of trực tiếp bóng đá việt nam hôm nay payable.
...
Thus, taxpayers facing difficulties due to severe diseases affecting their trực tiếp bóng đá việt nam hôm nay-paying capacity will be considered for a trực tiếp bóng đá việt nam hôm nay reduction corresponding to the level of damage but not exceeding the amount of trực tiếp bóng đá việt nam hôm nay payable.
What is the list of 42 severe diseases eligible for personal income trực tiếp bóng đá việt nam hôm nay reduction?
According toOfficial Dispatch 6383/BTC-TCT of 2015, there is a list of 42 severe diseases as a basis for considering personal income trực tiếp bóng đá việt nam hôm nay reduction for taxpayers suffering from severe diseases under the provisions of Article 5 ofDecree 65/2013/ND-CPas follows:
1. Cancer | 16. Progressive Muscular Atrophy | 30. Systemic Lupus Erythematosus |
2. First-time Myocardial Infarction | 17. Severe Rheumatoid Arthritis | 31. Organ Transplant (heart, liver, kidney) |
3. Coronary Artery Surgery | 18. Gangrene due to Hemolytic Streptococcus Infection | 32. Progressive Pulmonary Tuberculosis |
4. Heart Valve Replacement Surgery | 19. Aplastic Anemia | 33. Severe Burns |
5. Aortic Surgery | 20. Paraplegia | 34. Cardiomyopathy |
6. Stroke | 21. Blindness in Both Eyes | 35. Alzheimer's Disease or Dementia |
7. Coma | 22. Loss of Both Limbs | 36. Pulmonary Arterial Hypertension |
8. Multiple Sclerosis | 23. Hearing Loss | 37. Motor Neuron Disease |
9. Amyotrophic Lateral Sclerosis | 24. Loss of Speech | 38. Severe Traumatic Brain Injury |
10. Parkinson's Disease | 25. Total and Permanent Disability | 39. Elephantiasis |
11. Bacterial Meningitis | 26. Renal Failure | 40. Occupational HIV Infection |
12. Severe Encephalitis | 27. Polycystic Kidney Disease | 41. Bone Marrow Transplant |
13. Benign Brain Tumor | 28. Chronic Recurrent Pancreatitis | 42. Poliomyelitis |
14. Muscular Dystrophy | 29. Liver Failure | |
15. Progressive Bulbar Palsy |
What is the list of 42 severe diseases eligible for personal income trực tiếp bóng đá việt nam hôm nay reduction in Vietnam?(Image from the Internet)
What doesthe trực tiếp bóng đá việt nam hôm nay reduction applications for individuals suffering from severe diseasesfor personal income trực tiếp bóng đá việt nam hôm nay reduction include?
Based on the provisions at Point b, Clause 1, and Clause 2 of Article 52 ofCircular 80/2021/TT-BTCon application procedures and cases where the trực tiếp bóng đá việt nam hôm nay authorities notify, decide on trực tiếp bóng đá việt nam hôm nay exemption, trực tiếp bóng đá việt nam hôm nay reduction:
application procedures and cases where the trực tiếp bóng đá việt nam hôm nay authorities notify, decide on trực tiếp bóng đá việt nam hôm nay exemption, trực tiếp bóng đá việt nam hôm nay reduction
1. trực tiếp bóng đá việt nam hôm nay authorities notify, decide on trực tiếp bóng đá việt nam hôm nay exemption, trực tiếp bóng đá việt nam hôm nay reduction for the following cases:
a) Personal income trực tiếp bóng đá việt nam hôm nay exemption for income items specified in Clauses 1 to 6 of Article 4 of the Law on Personal Income trực tiếp bóng đá việt nam hôm nay;
b) trực tiếp bóng đá việt nam hôm nay reduction under regulations for individuals, business households, business individuals facing difficulties due to natural disasters, fires, accidents, severe diseases affecting their trực tiếp bóng đá việt nam hôm nay-paying capacity;
c) Special consumption trực tiếp bóng đá việt nam hôm nay reduction for taxpayers producing goods subject to special consumption trực tiếp bóng đá việt nam hôm nay facing difficulties due to natural disasters, unexpected accidents as per special consumption trực tiếp bóng đá việt nam hôm nay law;
d) Resource trực tiếp bóng đá việt nam hôm nay exemption, reduction for resource taxpayers affected by natural disasters, fires, unexpected accidents causing damage to declared, paid resources;
e) Exemption, reduction of trực tiếp bóng đá việt nam hôm nay on non-agricultural land use;
g) Exemption, reduction of agricultural land use trực tiếp bóng đá việt nam hôm nay as stipulated by the Agricultural Land Use trực tiếp bóng đá việt nam hôm nay Law and National Assembly resolutions;
h) Exemption, reduction of land rent, water surface rent, land levy;
i) Exemption from registration fees.
2. Procedures and applications for trực tiếp bóng đá việt nam hôm nay exemption, trực tiếp bóng đá việt nam hôm nay reduction in the cases where trực tiếp bóng đá việt nam hôm nay authorities notify, decide on exemptions at Clause 1 of this Article are implemented in accordance with Articles 53 to 61 of this Circular.
Referencing Clause 3, Article 54 ofCircular 80/2021/TT-BTC:
Procedures for trực tiếp bóng đá việt nam hôm nay reduction applications stipulated at Point b, Clause 1, Article 52 of this Circular
...
3. applications for taxpayers suffering from severe diseases
a) A written request according to Form No. 01/MGTH issued together with Appendix I of this Circular;
b) A copy of the medical records or summary of medical records or medical appointment book as per medical examination and treatment laws;
c) Proof of medical examination and treatment costs issued by medical establishments; or invoices for medication purchased accompanied by a doctor’s prescription;
d) Personal income trực tiếp bóng đá việt nam hôm nay finalization declaration according to Form No. 02/QTT-TNCN issued together with Appendix II of this Circular (if the taxpayer requests a reduction of personal income trực tiếp bóng đá việt nam hôm nay for income from salaries, wages).
Thus, trực tiếp bóng đá việt nam hôm nay reduction applications for individuals suffering from severe diseases for personal income trực tiếp bóng đá việt nam hôm nay reduction include:
- A written request according to Form No. 01/MGTH issued together with Appendix I ofCircular 80/2021/TT-BTC;
- A copy of the medical records or summary of medical records or medical appointment book as per medical examination and treatment laws;
- Proof of medical examination and treatment costs issued by medical establishments; or invoices for medication purchased accompanied by a doctor’s prescription;
- Personal income trực tiếp bóng đá việt nam hôm nay finalization declaration according to Form No. 02/QTT-TNCN issued together with Appendix II ofCircular 80/2021/TT-BTC(if the taxpayer requests a reduction of personal income trực tiếp bóng đá việt nam hôm nay for income from salaries, wages).