Vietnamese
This is one of the important contents prescribed in the Law on Medical Examination and Treatment which is passed by the National Assembly on January 09, 2023.
In accordance with Article 119, Law on Medical Examination and Treatment 2023 which has amended, and supplemented Clause 10, Article 4, Law on Enterprise income tax 2008 (Amended in 2023). Accordingly, incomes that are exempted from enterprise income tax (EIT) in health, education - training, and others, including:
Undistributed incomes of medical examination and treatment establishments: Which are retained for the development of these establishments;
- Undistributed incomes of health establishments under the socialization policy not being medical examination and treatment establishments and undistributed incomes of establishments engaged in education and training, and other sectors under the socialization policy: These are retained for the development of these establishments in accordance with specialized laws;
- Incomes forming undistributed assets of cooperatives: These are established and operating under the Law on Cooperatives.
Within that, Law on Enterprise income tax 2008, which is amended and supplemented in 2013, prescribed the incomes which are exempted from EIT in health, education - training, and others, including:
Undistributed incomes of health establishments under the socialization policy in education - training, health, and other socialization: These are retained for the development of these establishments in accordance with specialized laws;
- Incomes forming undistributed assets of cooperatives: These are established and operating under the Law on Cooperatives.
Law on Medical Examination and Treatment 2023 takes effect on January 01, 2024.
