To encourage private medical care and medical institutions not designated by the National Health Insurance （NHI）program to apply for recognition as “hospitals having complete and accurate accounting books and vouchers,” the Ministry of Finance announced amendments to the “Approval Guidelines for Hospitals with Complete and Accurate Accounting Books and Vouchers Recognized by the Ministry of Finance” （hereinafter referred to as the Approval Guidelines） on May 28, 2025. These amendments aim to relax eligibility criteria, expand eligible institutions, and modify the requirements for the accounting data verification period for recognition applications.

The National Taxation Bureau of Kaohsiung （ereinafter referred to as the "Bureau"） further highlights the amendments to the Approval Guidelines as follow: 
1.Expand eligible institutions: Apart from hospitals and clinics, medical care institutions not designated by the NHI program now include physiotherapy clinics, occupational therapy（OT） clinics, speech-language therapy clinics, psychological therapy（counseling） clinics, audiology clinics, and midwifery clinics after the amendments.
2. Add to the application period: Applications shall be submitted to the local tax authority from the day after the statutory （or legally extended） income tax return filing period of the previous year until December 31 of the current year.
3. Relax eligibility criteria: Originally, the eligibility criteria required applicants to have filed income tax returns based on accounting books and supporting documents for three consecutive years prior to the application year, with at least one of those years having been verified by the tax authority, and with no major tax violations committed during that period. After the relaxation, only the income derived from professional practice “in the year prior to the application year” is required to be filed with accounts set up in accordance with the law, verified by the tax authority, and with no major tax violations committed.

The Bureau further explained that, apart from relaxing eligibility criteria, private medical care institutes that have been recognized for maintaining complete and accurate accounting books and vouchers, have filed income tax returns based on these accounting records and actual income, and have paid taxes as required by law within three years from the application year, may be exempt from being listed as targets for audit of income derived from professional practice and are eligible for a written review. The expenses paid by citizens to such institutions for medical services, such as treatment for illness, childbirth, and receiving medical care, may, from the application year of the medical care institution, be eligible as medical and childbirth expenses for income tax filing in accordance with Item 2-3, Subparagraph 2, Paragraph 1 of Article 17 of the Income Tax Act. This not only protects citizens’ rights and interests in filing eligible medical and childbirth expenses but also enhances the reputation of medical institutions. It is a win-win situation that benefits both individuals and institutions.

The Bureau further reminds that the list of hospitals （clinics） with accounting records approved by the Ministry of Finance has been published on the Ministry of Finance's eTax Portal 〔http://www.etax.nat.gov.tw/etwmain; Path: Frontpage/ Tax Information/ Hospitals （Clinics）〕 with Complete and Accurate Accounting Books and Vouchers Recognized by the Ministry of Finance). Citizens can visit the website to check whether non-NHI contracted medical institutions where they receive treatment or consultations meet the requirements for itemized deductions. If you have any questions regarding the eligibility criteria for medical care institutions’ recognition applications, feel free to call our toll-free number 0800-000-321 or visit the Bureau’s official website （https://www.ntbk.gov.tw） to use the national taxation intelligent customer service system, “Little Helper for Tax,” for inquiries.

Provided by： First Individual Income Tax Section
Contact person：Section Chief, Ms. Lin. 　　Phone number：（07）7256600 ext. 7270
Contributor：Ms. Lee. 　　　　　　　　　　Phone number：（07）7256600 ext. 7222