National Taxation Bureau of Taipei, Ministry of Finance (NTBT) expressed that, in case that the tax payer, his/her spouse and the dependents purchase the “assistive devices” regulated in the Article 26 of the “People with Disabilities Rights Protection Act” (hereinafter referred as “PDRPA”) and the 3 items of auxiliary appliances for “physical, physiological and biochemical test equipment and materials”, “physical, muscle strength and balance training aids” and “aids for pressure ulcer prevention” listed in the Article 2 of the “Regulations on Subsidization for Medical Treatment and Auxiliary Appliances for the Disabled” which is authorized to be regulated by the Paragraph 2, Article 71 of the same act (PDRPA), the expenditures shall deemed with the nature of the medical expenses and may be reported as itemized deductions of medical expenses in the individual income tax return according to Article 17 of the Income Tax Act.
NTBT interpreted that, such assistive devices shall mean the auxiliaries, which are diagnosed or assessed necessary by the doctor or medical personnel for medical care and rehabilitation services and with functions of promoting the recovery of physical structure, physiological functions or to avoid complications (such as electric percussor, pulse oximeter and compression garment etc.); furthermore, the 3 items of auxiliary appliances regulated in Article 71 of the PDRPA shall be voice sphygmomanometer, standing rack, tilt bed, wheelchair cushion, air bed, etc., which are all included in the range of reported medical expenses.
NTBT reminded that, in case that before purchase, people had applied for subsidization to the municipal city and county (city) and the approval had been granted, they may attach the letter of audit result replied by the competent authority and the photocopies of the uniformed invoices or receipts and report the portion of expenditures of auxiliary appliances exceeding the subsidization as listed deduction of medical expenses. The medical certificate issued by a physician is not needed to be attached. In case of those who do not apply for subsidization, the medical certificate issued by a physician and the photocopies of the uniformed invoices or receipts shall be attached and the deduction shall be listed based on the actual expenditures.
(Contact: Ms. Li, the 2nd Examination Section, TEL:2311-3711, ext.1550)