THE MINISTRY OF FINANCE
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No. 78/2011/TT-BTC
       SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom - Happiness
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Hanoi, June 08, 2011
 
 
CIRCULAR
 
INSTRUCTION ON TAXABLE INCOMES ARE NOT ACCOUNTED TO PERSONAL INCOME TAX FOR MEDICAL TREATMENT AMOUNTS FOR LABORS AND LABOR’S RELATIVES FROM EARNINGS AFTER BUSINESS INCOME TAX; BUSINESS’S WELFARE FUNDS AND BENEFIT FUNDS
 
 
Pursuant to the Law on Personal Income Tax No. 04/2007/QH12 dated November 21, 2007;
Pursuant to the Decree No. 100/2008/ND-CP dated September 08, 2008 of the Government detailing a number of Articles of the Law on Personal Income Tax;
Pursuant to the Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the Prime Minister’s directives at the Official Dispatch No. 1485/VPCP- KTTH dated March 14, 2011 of the Office of Prime on not accounting incomes liable to personal income tax from labor’s salaries and wages and business’s supports to labors and labor’s relative in severe disease treatments.
The Ministry of Finance guides on the implementation as following:

Article 1. Scope of regulation