Where to download the list of critical illnesses covered by 100% health insurance without referral in Vietnam in 2025?
Where to download the list of critical illnesses covered by 100% health insurance without referral in Vietnam in 2025?
Based on Clause 1, Article 5 of Circular 01/2025/TT-BYT, which provides the list of critical illnesses covered by 100% health insurance without a referral, as follows:
In cases of confirmed diagnosis, treatment of certain rare diseases, critical illnesses, conditions requiring surgery or the use of advanced techniques as stated in Point a, Clause 4, Article 22 of the Law on Health Insurance
- Accompanying this Circular are the lists of certain rare diseases, critical illnesses, conditions requiring surgery or the use of advanced techniques that receive 100% coverage as stipulated in Point a, Clause 4, Article 22 of the Law on Health Insurance, as follows:
a) The list of certain diseases that can be examined and treated at specialized medical facilities as stipulated in Appendix I;
b) The list of certain diseases that can be examined and treated at basic medical facilities as stipulated in Appendix II.
- Persons involved in health insurance under the conditions set forth in Clause 1 of this Article are not required to comply with the referral regulations to medical examination and treatment facilities.
...
The list of certain rare diseases, critical illnesses, conditions requiring surgery, or the use of advanced techniques covered 100% under health insurance when visiting medical facilities at a basic or specialized level is specified in Appendix I and Appendix II issued with Circular 01/2025/TT-BYT.
Specifically, health insurance participants diagnosed with one of the illnesses listed in Appendix I and Appendix II are not required to follow the referral regulations, meaning no referral letter is needed. Participants can directly visit basic or specialized medical examination and treatment facilities.
>>>Download the list of critical illnesses covered by 100% health insurance:
Download Appendix I List of Certain Diseases Treated at Specialized Medical Facilities
Download Appendix II List of Certain Diseases Treated at Basic Medical Facilities
Where to download the list of critical illnesses covered by 100% health insurance without referral in Vietnam in 2025? (Image from the Internet)
Shall health insurance contributions for employees be deducted when calculating corporate income tax in Vietnam?
According to Article 6 of Circular 78/2014/TT-BTC (amended by Article 4 of Circular 96/2015/TT-BTC and amended by Clause 3, Article 3 of Circular 25/2018/TT-BTC), the regulation on deductible and non-deductible expenses when determining corporate taxable income (CIT) is as follows:
Deductible and Non-deductible Expenses for Determining Taxable Income
- Except for the non-deductible expenses specified in Clause 2 of this Article, enterprises can deduct all expenses if they meet the following conditions:
a) The expense actually arises related to the production and business activities of the enterprise.
b) The expense is accompanied by legitimate invoices and documents as stipulated by law.
c) For expenses with invoices for purchased goods and services with a value of 20 million VND or more (including VAT), payment must be made via non-cash payment methods. ...
- Non-deductible expenses when determining taxable income include:
...
2.11. The portion exceeding 3 million VND/month/person for: voluntary retirement fund contributions, voluntary retirement insurance, life insurance for employees; The portion exceeding the legal limit for social insurance and health insurance contributions to social security funds (social insurance, compulsory supplementary retirement insurance), health insurance funds, and unemployment insurance funds for employees.
...
Thus, the expenses for health insurance contributions for employees can be deducted when determining corporate taxable income or, in other words, they can be deducted when calculating CIT if they meet the following conditions:
- The expenses have legitimate invoices and documents as per legal regulations.
- For each transaction of goods and services invoiced at 20 million VND or more (including VAT), payments must be made through non-cash payment methods
However, expenses exceeding the legal limits on health insurance contributions are not considered deductible expenses when determining corporate taxable income as per legal regulations.
Note: From July 1, 2025, when the Value Added Tax Law 2024 comes into force, all expenses must have non-cash payment proofs to qualify for input VAT deductions (Point b, Clause 2, Article 14 of the Value Added Tax Law 2024).
What income is exempt from corporate income tax in Vietnam?
According to Article 4 of the Corporate Income Tax Law 2008 (amended by Clause 2, Article 1 of the Law Amending Tax Laws 2014 and further amended by Clause 3, Article 1 of the Amended Corporate Income Tax Law 2013), the following income is exempt from CIT:
- Income from planting, breeding, nurturing, processing of agricultural and aquatic products, salt production of cooperatives; income of cooperatives in agriculture, forestry, fishery, and salt production in areas with difficult socio-economic conditions or especially difficult socio-economic conditions; income of enterprises from the cultivation, breeding, nurturing, and processing of agricultural and aquatic products in areas with especially difficult socio-economic conditions; income from fishing activities.
- Income from performing technical services directly serving agriculture.
- Income from the execution of scientific research and technological development contracts, products under trial production, products produced from new technology applied for the first time in Vietnam.
- Income from production and business activities of goods and services of enterprises with 30% or more average annual employees being people with disabilities, post-rehabilitation individuals, or individuals infected with the virus causing AIDS (HIV/AIDS) and with an average annual workforce of twenty or more, excluding enterprises in finance and real estate business sectors.
- Income from occupational training exclusively for ethnic minorities, disabled people, children in extremely difficult circumstances, and social evils subjects.
- Income distributed from capital contributions, joint ventures, and joint ventures with domestic enterprises, after having paid CIT as per this Law.
- Sponsoring funds received for activities in education, scientific research, culture, arts, charity, humanitarian, and other social activities in Vietnam.
- Income from the transfer of certified emissions reductions (CERs) of enterprises with certified emissions reduction certificates.
- Income from tasks assigned by the Government of Vietnam to the Vietnam Development Bank in development investment credit activities, export credit; income from credit activities for the poor and other policy subjects of the Social Policy Bank; income of state financial and other funds that do not operate for profit pursuits as defined by law; income of organizations 100% owned by the state, established by the Government of Vietnam to handle bad debts of Vietnamese credit institutions.
- The undivided income of publicized socialized facilities in education, training, health, and other social fields invested for the additional development of those facilities as regulated by sector-specific laws on education, training, health, and other socialized fields; undivided income forming assets of cooperatives established and operating per the Cooperative Law.
- Income from the transfer of technology in prioritized fields for transfer to organizations and individuals in areas with special socio-economic difficulties.
