According to Decree 253 recently issued by the Government, starting this year, taxpayers with income from salaries and wages are eligible for additional deductions for medical expenses and education/training costs for themselves and their dependents. Specifically, medical examination and treatment expenses at domestic healthcare facilities are deductible up to a maximum of 23 million VND per year, applying to items within the scope of health insurance as regulated. For education and training, the total maximum deduction is 24 million VND per year, covering tuition fees from preschool to university level and domestic vocational skills training courses.