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As a taxpayer to receive a social tax deduction on treatment

Legal advice 30.10.2018 at 14:33

Legal advice

The case of the issuance to the taxpayer of a certificate of payment of medical services

expensive types of treatment for submission to the tax authorities

the Russian Federation, a taxpayer is entitled to receive

a social tax deduction in unlimited amount (sub. 3 p. 1 art.

219 of the Tax code). In this case, help needs to be given code 2,

which corresponds to the expensive types of treatment (letter of the Department

tax and customs policy of the Ministry of Finance of Russia from October 24, 2018 No.

03-04-05/76245). The office noted that the restriction in the amount of 120 thousand

RUB set if the above services do not apply to

expensive and, therefore, the proof of payment of medical services shall be

marked code 1 (par. 7 clause 2, article 219 of the tax code).


noted that the proof of payment of medical services for submission to the

the tax authorities of the Russian Federation is populated by all institutions

health, which has a license for implementation of medical

activities. However, their departmental subordination and form

ownership does not matter.

the Less the amounts of payment of cost

health care services provided if such services are provided in

health care organizations, private entrepreneurs having respective license and

issued in accordance with the law. And also when performance

by the taxpayer of documents confirming his actual expenses for

health care services (par. 5 subscribe. 3 clause 1 of article 219 of the tax code).