Which diseases are considered fatal diseases in Vietnam?
Please ask: Which diseases are considered fatal diseases in Vietnam? Can people with fatal illnesses be considered for personal income tax reduction in Vietnam? Please advise.
Which diseases are considered fatal diseases in Vietnam?
Currently, there is no unified document regulating what a serious disease is and a list of diseases considered fatal diseases.
The determination of what is a dangerous disease and the list of diseases considered fatal diseases are scattered in a number of documents such as:
Regarding the concept of fatal disease
According to Clause 4, Article 8 of Resolution 02/2018/NQ-HDTP, there is a regulation that fatal disease is the case in which a provincial hospital, military hospital of military zone level or higher concludes that the person receiving a suspended sentence is being sentenced to death. Life-threatening diseases that are difficult to treat, such as:
- End-stage cancer, cirrhosis with ascites, severe drug-resistant grade 4 tuberculosis, polio, heart failure grade 3, kidney failure grade 4 or higher;
- HIV AIDS stage is having opportunistic infections that are unable to take care of themselves and have a high risk of death.
At the same time, in Clause 4, Article 3 of Decree 140/2021/ND-CP there is also a regulation on fatal diseases, specifically:
A person with a fatal disease is a person suffering from one of the life-threatening diseases such as:
- End-stage cancer, polio, leprosy, drug-resistant tuberculosis, cirrhosis with ascites, heart failure grade 3 or higher, kidney failure grade 4 or higher, HIV infection with AIDS stage or
- Other diseases that have a written confirmation from a medical examination and treatment facility at the district level or higher confirming that they are fatal diseases according to regulations of the Ministry of Health.
The list of fatal diseases will be specified as follows:
First, in the list of fatal diseases and diseases requiring long-term treatment, promulgated according to Circular 26/2014/TT-BQP stipulating the list of fatal diseases and the list of diseases requiring long-term treatment to implement the regime, military policy stipulates 09 types of fatal diseases, including:
- Cancers.
- Nervous system diseases.
- Liver diseases.
- Urinary system diseases.
- Metabolic diseases.
- Respiratory system diseases.
- Circulatory system diseases.
- Diseases of the musculoskeletal system, bones and joints.
- Immune deficiency syndrome.
At the same time, Appendix 4 of the List of fatal diseases issued together with Decree 134/2016/ND-CP also stipulates 42 types of diseases considered fatal diseases, including:
|
1. Cancer |
16. Progressive muscular atrophy |
30. Lupus erythematosus |
|
2. First-time myocardial infarction |
17. Severe rheumatoid polyarthritis |
31. Organ transplantation (heart, liver, kidney transplantation) |
|
3. Coronary artery surgery |
18. Gangrene because of hemolytic streptococcal infection |
32. Progressive pulmonary tuberculosis |
|
4. Heart valve replacement surgery |
19. Aplastic anemia |
33. Severe burns |
|
5. Aorta surgery |
20. Paralysis of two limbs |
34. Heart muscle disease |
|
6. Stroke |
21. Blindness of both eyes |
35. Alzheimer’s disease |
|
7. Coma |
22. Loss of two limbs |
36. Pulmonary arterial hypertension |
|
8. Multiple sclerosis |
23. Hearing loss |
37. Neurotransmitter disorder |
|
9. Amyotrophic lateral sclerosis |
24. Mutism |
38. Severe traumatic brain injury |
|
10. Parkinson’s disease |
25. Systemic and permanent injuries |
39. Podoconiosis |
|
11. Bacterial meningitis |
26. Renal failure |
40. Occupational HIV infection |
|
12. Severe encephalitis |
27. Medullary cystic disease |
41. Bone marrow transplantation |
|
13. Benign brain tumors |
28. Recurrent chronic pancreatitis |
42. Poliomyelitis |
|
14. Muscular dystrophy |
29. Liver failure |
|
|
15. Progressive spinal muscular palsy |
|
|
Can people with fatal illnesses be considered for personal income tax reduction in Vietnam?
According to the provisions of Article 5 of the Personal Income Tax Law 2007, taxpayers who face difficulties caused by natural disasters, fires, accidents or severe diseases and affecting their tax payment ability may be considered for tax reduction corresponding to the extent of damage they suffer from but not exceeding payable tax amounts.
In addition, Article 5 of Decree 65/2013/ND-CP also stipulates: Taxpayers who face difficulties caused by natural disasters, fires, accidents or severe diseases and affecting their tax payment ability may be considered for tax reduction corresponding to the extent of damage they suffer from but not exceeding payable tax amounts.
Therefore, people with fatal diseases may be considered for personal income tax reduction according to the provisions of law in Vietnam.
Which diseases are considered fatal diseases in Vietnam? (Image from the Internet)
What is method to apply for personal income tax reduction for people with fatal diseases in Vietnam?
Pursuant to Article 5 of Decree 65/2013/ND-CP stipulating tax reduction as follows:
Tax reduction
1. Taxpayers who face difficulties caused by natural disasters, fires, accidents or severe diseases and affecting their tax payment ability may be considered for tax reduction corresponding to the extent of damage they suffer from but not exceeding payable tax amounts.
2. The Ministry of Finance shall provide procedures and dossiers for and consideration of personal income tax reduction specified in this Article.
At the same time, in Subsection 87, Section 2, Administrative procedures issued together with Decision 1462/QD-BTC in 2022 guiding personal income tax reduction applications for people with fatal diseases include:
- Proposal document
- A copy of the medical record or summary of the medical record or medical examination book according to the provisions of law on medical examination and treatment;
- Documents proving medical examination and treatment costs issued by health authorities; or medicine purchase invoice accompanied by a doctor's prescription;
- Personal income tax finalization declaration (if the taxpayer requests personal income tax reduction for income from salaries and wages).
Best regards!
