The Ministry of Finance (MOF) has issued a ruling stating that expenses incurred by taxpayers, their spouses, or dependents for purchasing or renting medical assistive devices due to disabilities can be claimed as medical and maternity expense deductions when filing income tax. If a government subsidy has been received, only the out-of-pocket portion is deductible. Without a subsidy, a doctor's diagnosis and original receipts are required.
FACT BOX
- Source: CNA (Central News Agency)
- Category: policy_update