People enrolled in the NHI program can list both regular and supplementary premiums as deductions when filing their income taxes. These premiums are not subject to the maximum NT$24,000 in insurance premium deductions normally allowed.
NHI premium data is currently available on the websites of national taxation bureaus for different areas. If taxpayers file their returns electronically, they do not have to submit separate proof of payment of the premiums claimed as deductions.
If you still require NHI payment information, you can obtain the necessary information in the following ways:
|1.Proof of payment of NHI premiums can be obtained from your company or trade union (fishermen's association, farmer's association or irrigation association), and proof of payment of supplementary insurance premiums can be obtained from the unit withholding those premiums. The following methods can also be used to search or apply for proof of payment of NHI premiums during the previous year. You can:
|2.During the income tax filing period in May of each year, you may search for NHI premium information at national taxation bureau divisions each district and revenue service. You may also access the government's income tax electronic computing and filing software with your citizen digital certificate or NHI card to look up the amount you have paid in NHI premiums.
|3.If you have not obtained proof of NHI (including supplementary insurance premiums) premium payments by the end of April, you may apply for another receipt through one of the following methods most convenient to you during the tax declaration period in May.