I ask you to
one . issue proof of payment medical services to provide in tax authorities to receive social tax deduction
TIN of the taxpayer _____________________________________________________________________________
Full name of the taxpayer _________________________________________________________________________
Name and date of birth of the patient who received the services _________________________________________________________________________________________________
Is contract renewal required? ________________________________________________________
What year do you need a certificate? ________________________________________________________________________
Contact number*__________________________________________________________________________
* We will notify you when the document is ready.
2. send a certificate to an address convenient for me(you need to choose 1 address):
3. issue a certificate to a trusted person(certificate is issued only if the authorized person is registered in the application and upon presentation by the authorized person of identity documents)
Full name of authorized person ________________________________________________________________________
Signature Date «____» ____________________ 20___
REMINDER
Documents required to receive a deduction
The deduction for the payment of medical expenses is provided to the taxpayer when he submits his tax return for the year. The declaration is submitted to the inspectorate at the place of residence.
In order to receive a deduction, in addition to the declaration, you must submit an application to the inspection and submit documents confirming the actual costs of treatment and the purchase of medicines.
1. A completed declaration in the form 3-NDFL for the expired tax period.
2. Written application for a social tax deduction for treatment.
This application is made in any form.
3. A certificate from the accounting department at the place of work on the amounts of accrued income and withheld taxes for the past year (Form 2-NDFL).
This certificate is provided to the employee by the organization on the basis of his application. All reference fields must be filled in. Corrections to the certificate are not allowed.
4. A copy of the contract for the provision of treatment services or documents confirming the treatment.
This copy of the agreement is submitted only if such an agreement was concluded with a medical institution of the Russian Federation for the provision of medical services or expensive types of treatment.
Documents confirming the treatment, in addition to the contract, may be an extract from the medical record or a discharge summary certified by a doctor of a medical institution.
5. Certificate of payment for medical services for submission to the tax authorities in the form approved by the joint Order of the Ministry of Taxation of Russia and the Ministry of Health of Russia dated July 25, 2001 N 289 / BG-3-04 / 256.
This certificate certifies the fact of receiving a medical service and its payment through the cash desk of a medical institution at the expense of the taxpayer.
Taxpayers have the right to receive certificates of expenses incurred within three years after the end of the tax period in which the corresponding expenses were incurred.
6. A copy of the license of a medical institution for the provision of relevant medical services.
A copy of the license is provided in the case when the contract for treatment was not concluded or the contract or the above certificate does not contain the details of this license.
7. Payment documents confirming the fact of payment for treatment.
As payment documents, you can submit a receipt for a cash receipt, a cash register check, bank payment documents.
Payment documents must be issued in the name of the taxpayer claiming the deduction. This rule also applies to the provision of medical treatment services to the child, parent(s) or spouse of the taxpayer.
8. A copy of the marriage certificate, if the taxpayer paid for the treatment of his spouse.
A copy of the birth certificate of the taxpayer, if the taxpayer paid for the treatment of his parent (parents). A copy of the birth certificate of the taxpayer's child, if the taxpayer paid for the treatment of his child under the age of 18.
The tax amount to be refunded to the taxpayer according to the submitted declaration is returned to the taxpayer's bank account on the basis of the refund application. The tax authority makes the refund within one month from the date of receipt of this application. An application for the refund of overpaid tax may be filed by the taxpayer within three years from the date of payment of the specified amount of tax (clause 7, article 78 of the Tax Code of the Russian Federation).
If in the current period the taxpayer was not able to fully use the social tax deduction due to him for treatment services, then the balance of the amount does not transfer to next year and cannot be used.
A certificate of payment for medical services for the tax authorities, modeled on 2019, serves as an integral part of what is required from the taxpayer for calculating the social deduction. The issuance of this certificate is the responsibility of the medical institution whose services the individual who has health complaints has decided to use.
Download a sample certificate of payment for medical services
Before discussing the process of issuing a document of this kind, we propose to understand what legal force it is endowed with and what it is intended for. A certificate of payment for medical services is a certain type of document indicating the expenses of an individual that are associated with medical purposes.
Why do you need help
This business paper, which is documentary evidence of the costs that went to pay for medical services, is necessary to apply for a tax rebate belonging to the category of social deductions. That is, any taxpayer claiming an income tax refund that is granted in connection with spending Money for treatment, is obliged to submit to the tax office a written proof that the payment was actually made. It is for these purposes that there is such a type of document as a certificate. 
It should be noted that the certificate required for the return of personal income tax is issued not only in case of payment for medical procedures, but also.
To whom may be issued
In accordance with tax legislation, a social deduction is provided not only to persons who have spent money on their own treatment, but also to taxpayers who have paid money for the medical services of their loved ones. In this regard, according to the law, the following circle of persons who have officially paid the appropriate fee for medical care may require a certificate:
- Patient's father or mother. The certificate, which is included in the documentation package required for the deduction, is issued to the parents of children whose health requires amendment.
- The patient's wife or husband. Since the husband and wife are related by a certain form of kinship and are officially considered close relatives, they can receive money friend friend and demand a certificate proving their commission.
- Minor persons who paid for the treatment of the patient. Both relatives and adopted children, as well as minor children who are in the care of the patient, are entitled to receive a certificate of payment for medical services.
IMPORTANT! A complete list of situations in which a request for a certificate would be appropriate can be found in Article 219 of the Tax Code.
Who has the right to issue a document
The current legislation notes that certificates confirming the fact of payment for treatment are recognized as legitimate and have legal force only if issued by the following institutions:
- State hospitals. All medical organizations that belong to the state type can issue documents evidencing the purchase medicines or making payments aimed at recovery.
- Private clinics. All private entrepreneurs who have opened medical clinics and received a license to work in this field of activity also have the right to issue certificates of payment for consideration by tax inspectors.
2019 Sample Help
Like for most various kinds documentation, for a certificate evidencing the taxpayer's expenses for treatment, a certain form has been adopted, which entered into force from the date of issuance of order number 289, which was approved by the Ministry of Health Russian Federation.
Rules for the design and storage of a document
In order not to violate the basic rules of office work and correctly draw up the document, we strongly recommend that you consider the following tips regarding filling out and storing the 2019 certificate sample:
- The document must be issued on paper only of a certain size - A5.
- The completed form of the document must be kept for at least three years from the date of preparation.
Help information
Despite the fact that the document is filled out quite easily and does not raise questions from almost any doctor, without entering the necessary information into its form, it is considered invalid. The reference must include:
- Requisites. First of all, the doctor must put down the internal serial number of the document under which he is issued within the walls of a particular medical institution. After that, the day, month and year that served as the date of filling out the form is put.
- Information about the taxpayer. About an individual who has demanded documentary evidence of the fact of payment for treatment, you need to register only personal data - name, surname and patronymic, as well as the numbers of his identification number.
- The amount of expenses paid for medical services. In a separate line, you should put down the amount of money that was spent on recovery. The amount of such expenses is usually written in words. This is done in order to eliminate all kinds of corrections both on the part of the taxpayer himself and on the part of outsiders.
- An individual for whose treatment a monetary payment has been made. It should be noted who exactly received medical services - the taxpayer himself or his close relatives.
- Information about the person who received the treatment. It is enough just to identify the identity of the former patient - to prescribe his last name, full name and patronymic.
- Payment date. In the document, you also need to remember to note the date, month and year when the taxpayer paid in full the cost of the entire medical complex.
- Physician information. The certificate must contain information relating to the individual who issued it. It is necessary to register the full name. the person who issued this paper, the position he holds in a medical organization, as well as a contact phone number.
- Signature and seal. At the very end of the form, there must be a wet seal of a medical institution, and a little to the right - the personal signature of the doctor.
When the form is filled out
First of all, it is necessary to understand that the form of the document, drawn up according to the model of 2019, is not issued to the taxpayer at any stage of treatment. It is possible to receive a business paper confirming the fact of depositing funds only at the moment when the treatment process is considered completed. If the taxpayer contributed only part of the material resources for medical services, and the balance must be paid a little later, then you should not count on issuing a certificate.
All social type deductions, including the treatment-related tax credit, are available only in the following year, which occurs after the date of payment for medical services or drugs. In this regard, you should not rush and demand that doctors write out a document during treatment.
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Although the document is filled out very simply, and almost any doctor can do this, but if you do not enter all the necessary data in the certificate, it will not be considered valid.
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Paper should contain the following information:
| Requisites | The doctor must put down the serial number of the document, which is determined by the internal document flow of the organization. Also, the certificate must contain the date of completion. |
| Information about the tax payer | It is necessary to enter the last name, first name, patronymic of the citizen who applied for the document, as well as his identification number. |
| The cost of medical services | A separate line is used to put down this information. This indicates the amount of costs that went to pay for therapy. This information is often entered in words in order to avoid possible falsifications in the future. |
| Physical is indicated. the person to whom the honey was presented. services | It can be both the taxpayer himself and his close relatives. |
| Information about the citizen undergoing treatment | It is necessary to enter the full name of the patient without abbreviations. |
| Payment time | The document should indicate the date of full payment of the cost of medical services. |
| Information about the attending physician | The certificate must contain information about the citizen who issued it. You should write the last name, first name, patronymic of the doctor, his position, as well as a contact phone number. |
| Stamp and signature | After the text on the left side of the form, a wet seal should be affixed, on the right - the signature of the responsible doctor. |
When do I need to apply for a tax return?
The legislation states that not only the citizen who underwent treatment has the right to a refund, but also the taxpayer who contributed funds for the treatment of his close relative.
You can get one like this:
- the patient's parents;
- husband or wife;
- natural and adopted children.
More detailed information on this matter is described in article 219 of the Tax Code.
The form of this document may not be issued to a citizen at any stage of treatment. You can get a certificate only after the completion of therapy.
Medical services must be paid in full. If they are only partially paid, the certificate will also not be available. After full payment, the hospital administration should be informed about the deposit of funds, and only after that the document should be required.
Social deduction and other types of tax refund can only be received in the following year. Because of this, one should not rush and demand that doctors write out a paper before the end of treatment - the funds can still be returned only after a few months.
This certificate notifies the tax authorities of the total cost of treatment. It is from this amount that the tax refund is due.
Who issues
The legislation states that certificates of payment for treatment are only legally valid if issued by the following institutions:
- Hospitals that are under government control.
- Licensed private clinics.
If checks are not saved
They confirm the actual amount of funds spent on treatment.
Even if a citizen's checks are lost or spoiled, he retains the right to receive a deduction. A certificate of medical services will be suitable for confirmation.
The instructions for filling out the certificate indicate that the document can be issued after the provision of papers confirming the fact of payment. It could be cashier's checks.
If checks are not available, you can submit an agreement with a medical institution, an act on the provision of services, and other documents issued by the hospital during the treatment period as a supporting document. Employees can necessary information get from the database.
All documents that record the fact of doing business and are the basis for filling out accounting papers must be stored in the organization for at least 5 years. This means that the certificate can be issued without checks.
What documents are needed
The certificate form was approved by the Order of the Ministry of Health of Russia and the Ministry of Taxes of Russia dated July 25, 2001 No. 289 / BG-3-04-256.
To request it, you must collect:
In the case when a tax refund is issued for the treatment of a relative, you will additionally need to submit:
| If the patient is a married couple | Marriage certificate.
|
| If a child | Certificate of his birth.
|
| If parent | Birth certificate of the taxpayer. |
Codes
Form 107-y contains the "service code" field. Two values can be entered here: "1" or "2". It is the doctors who choose which one to put.
The size of the tax deduction directly depends on the affixed code. To receive a social return, the so-called expensive treatment is singled out from the list. This does not mean that the cost of treatment will be important in this case. Only the presence of a medical service in a special list matters.
Inexpensive treatment
Conventional therapy (code 1) includes:
- diagnosis and treatment in the provision of first aid;
- diagnostics, treatment, prevention and rehabilitation in the provision of outpatient care (this includes family doctors and day hospitals) with the inclusion of medical expertise;
- provision of inpatient medical care of all kinds;
- treatment in sanatorium-resort complexes;
- public health education.
Funds can be returned only after sending to tax service Declaration 3-NDFL, which will indicate the amount of expenses for medical services.
Expensive
Not all expensive views treatments are legally treated as such. An example is the situation with dental therapy. Only one type of dental treatment is included in this list.
IVF is on the list. The adjustment was made only in 2007 due to the fact that the number of cases of infertility has increased, and the cost of the service is very high. The same applies to complicated births and caesarean sections.In the event that the amount of the possible deduction exceeds the annual salary, it is possible to carry it over to the next year. However, there is no indication in the Tax Code that the tax can be returned for several years in a row. Moreover, there is a direct ban on transferring the deduction to other years. If the salary is not enough for the amount of the refund, you can distribute it between working spouses.
Validity
The certificate is valid for 3 years after payment for medical services. However, the deadlines for issuing the document are not regulated by law. They usually last for several days.
It all depends on the type of institution in which the treatment took place and the workload of the staff. Often, in private clinics, documents are processed faster.
What to do if not issued
According to Appendix 2 of the Order of the Ministry of Health, a medical certificate on the provision of services must be provided by all institutions that have a license for such activities, regardless of the type of property.
If the document is not issued, you need to write an application addressed to the head of the organization. The text should mention that the employees of the institution do not have the right to do so, and the applicant can apply to the competent authorities. Heads of health authorities are obliged to organize the work of issuing certificates.
1. Persons who have used paid medical services in the KGBUZ "City Polyclinic No. 9" (hereinafter referred to as the Medical Institution) have the right, upon a written application addressed to the head physician of Med. Institutions to apply for a certificate of payment for medical services to be submitted to the tax authorities of the Russian Federation.
2. References Med. issued by the institution free of charge.
3. Acceptance of applications and issuance of certificates of payment for medical services for the tax authorities of the Russian Federation is carried out by the accounting department of Med. Institutions in accordance with the mode of its work.
4. In the application, it is necessary to indicate your Surname, First Name, Patronymic, taxpayer identification number (TIN), at the request of the applicant - a contact phone number.
5. To the application, a person applying for a certificate of payment for medical services to be submitted to the tax authorities of the Russian Federation in without fail must attach a copy of the receipt for the provision of paid medical services to Med. Institution.
6. Honey. The institution considers applications with exhaustive requirements provided for in clauses 4 and 5 of these Regulations within 10 calendar days from the date of submission of the application.
7. Honey. The institution does not consider applications in which the applicant does not comply with the requirements of clauses 4 and 5 of these Regulations.
8. Honey. In exceptional cases, the institution has the right to prepare the requested certificate before the expiration of the 10-day period, and notify the applicant about this by calling the contact number indicated by him.
All citizens of Russia, without exception, are entitled to compensation for the money spent on treatment, in accordance with Article No. 219 of the Tax Code of the Russian Federation. The government will reimburse you for the money you spent on treatment and drugs by reducing your income tax. individuals(personal income tax) or by direct transfer of money to your bank account, in the amount of up to 120,000 rubles per year, subject to the personal income tax paid by you in the appropriate compensation amount. That is, your official, declared salary per month must be at least 77,000 rubles, in order to be able to receive the maximum possible return of personal income tax for treatment - 120,000 rubles per year. In order to receive compensation, you must submit to the tax office a medical certificate of a special form, an application of the established form, a receipt (checks) for payment for medical services, a 2-NDFL certificate, a 3-NDFL certificate, an agreement with a medical institution for the provision of medical services and a copy of the license of the medical institution . A certificate issued to you by the medical institution where you spent the money for treatment. The form of the certificate was approved by the Order of the Ministry of Health of Russia and the Ministry of Taxation of Russia dated July 25, 2001 N 289 / BG-3-04 / 256.
Documents for personal income tax reimbursement for treatment:
- An application of the established form is possible.
- You already have checks, receipt stubs after paying for medical services.
- Certificates in the form 2-NDFL, and 3-NDFL are provided by the accounting department at the place of work
- You take the certificate, contract and a copy of the license from the hospital where you were treated.
Below is configuration 1C 7.7 for medical organizations of any form of ownership: private hospitals and clinics, medical laboratories, as well as public medical institutions to record medical services. Our development allows you to maintain a register of certificates of payment for medical services for submission to the tax authorities of the Russian Federation. This guide is a document strict accountability and should be kept in the clinic for 3 years. According to order N 289 / BG-3-04 / 256. dated July 25, 2001, the form of a certificate of payment for medical services has an A5 paper format.
Description:
1C configuration that allows you to conduct register of certificates of payment for medical services , write out medical certificates and print them out.
Compatibility:
Compatible with the delivery of 1C - operational accounting or accounting version 7.7
Peculiarities:
- Completed directory OKUN - General Classifier of Services to the Population within the framework of medical services
- Names of the taxpayer and the patient are correctly declined
- Printing on A4 half sheet
- Sample information entered into the database
Installation, connection:
- We save the archive of files 1C
- Unzip the path you understand
- We add the base of the register of references in 1C 7.7
- Check the box "Exclusive"
- Click the "Add" button
- Specify the path to the unzipped database
- And we enter the base
Usage:
- When you first start the program, you need to set up the details of your organization
- To do this, select the menu "Operations", then the item "Constants"
- In the window that opens, fill in the details of the medical institution
- To access the attribute change, double-click on the corresponding field
- You also need to enter employees who issue certificates for tax
- By analogy with changing constants, select the menu "Operations", then the item "References"
- In the window that appears, select the directory "Employees"
- In the opened directory "Employees" enter the responsible employee
- On this preparatory stage finished
- Let's move on to the checklist
- With the top four fields, everything is very clear - fill in
- Add current taxpayers and patients as in the picture above
- Choose OKUN code
- Enter the cost of treatment
- That's it, we print a certificate of the cost of medical services for submission to the tax
Result:
- On the screen, the form of a certificate of the cost of medical services for the tax
- That's all
Download:
- Free download register of references about the cost of medical services for 1C 7.7
- and will not
- to our site.
Distribution terms:
It is distributed completely free of charge (no charge), without any licenses or restrictions, as is. No obligation for updates, upgrades, etc. You have the right to do whatever you want with the files. We are not responsible for any kind of possible damage or dissatisfaction when using our developments. If you have downloaded the file(s), then you have agreed to the terms of distribution.
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