醫護人員在執行醫療行為時，或是醫事機構申領健保費用時，有時因為對於法令規範的不熟悉，往往可能因而被認定為偽造文書或是詐領健保費，除了必須返還已領的健保給付及罰款外，亦可能因此承擔刑事責任或是被停止健保特約資格，不可不慎。
When healthcare professionals perform medical procedures or when medical institutions claim National Health Insurance (NHI) reimbursements, unfamiliarity with legal and regulatory requirements may sometimes lead to allegations of document forgery or fraudulent claims. In addition to being required to return the NHI payments received and pay fines, those involved may also face criminal liability or suspension of their NHI contractual qualifications. Such matters must be handled with the utmost caution.