In order to be eligible for the deduction of personal income tax burden through the use of health insurance premium as a deductible item from the tax year of 2018 onwards, the Announcement (No 315) of the Director-General of the Revenue Department that set out the rules for becoming eligible to use health insurance premium paid as a deductible item for personal income tax determination purpose, the insured must notify the insurance company of the insured’s intent to use such eligibility so that the insurance company can further file the insured’s pertinent information to the Revenue Department by the 7th day of January of the concerned succeeding year.