Medical certificate for submission to the tax authority. Counterfoil for the certificate of payment for medical services for submission to the tax authorities of the Russian Federation N _. To submit a certificate of payment for medical services

All citizens of Russia, without exception, have the right to compensation for money spent on treatment, in accordance with Article No. 219 of the Tax Code of the Russian Federation. The state reimburses you for the money spent on treatment and medications by reducing the personal income tax (NDFL) you pay or by directly transferring money to your bank account in the amount of up to 120,000 rubles per year, subject to the personal income tax you paid in corresponding 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 personal income tax refund for treatment - 120,000 rubles per year. To receive compensation, you must provide the tax office with 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 .

The certificate is issued to you by the medical institution where you spent money on treatment. The form of the certificate was approved by 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 can be download here.
You already have checks and receipt stubs after paying for medical services.
Certificates in form 2-NDFL and 3-NDFL are provided by the accounting department at the place of work
You can get a certificate, contract and a copy of the license from the hospital where you were treated.

Below is 1C 7.7 configuration for medical organizations of any form of ownership: private hospitals and clinics, medical laboratories, as well as public medical institutions for recording 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 certificate is a document of strict accountability and must be kept in the clinic for 3 years. According to order N 289/BG-3-04/256 dated July 25, 2001

The form of the certificate of payment for medical services is in A5 paper format.

Description:

1C configuration that allows you to conduct register of certificates of payment for medical services, issue medical certificates and print them out.

Compatibility:

Compatible with 1C delivery - operational accounting or accounting version 7.7

Peculiarities:

Completed directory OKUN - General Classifier of Services to the Population within the framework of medical services
Correctly enter the full name of the taxpayer and the patient
Printing on half A4 sheet
Example information has been entered into the database.

Installation, connection:

Saving an archive of 1C files
Let's unzip it in a way that makes sense to you.
Adding a reference registry database to 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 configure the details of your organization
To do this, select the “Operations” menu, then “Constants”

In the window that opens, fill in the details of the medical institution
To access changing details, double-click on the corresponding field

You also need to introduce employees who issue tax certificates
By analogy with changing constants, select the “Operations” menu, then the “Directories” item
In the window that appears, select the “Employees” directory

In the “Employees” directory that opens, enter the responsible employee

This preparatory stage is over
Let's move on to issuing certificates

Everything is very clear with the top four fields - fill it out
Add current taxpayers and patients as in the picture above

Select the code OKUN
Enter the cost of treatment
That’s it, we’re printing a certificate about the cost of medical services to submit to the tax office.

Result:

On the screen is a form of a certificate of the cost of medical services for the tax authorities.

Download:

Terms of distribution:

Distributed completely free of charge (free of charge), without any licenses or restrictions, as is. No obligation for updates, modernization, etc. You have the right to do whatever you want with the files. We are not responsible for any possible damage or dissatisfaction when using our developments. If you downloaded the file(s), it means you agreed to the terms of distribution.

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Register of certificates of payment for medical services for the tax authorities
22-04-2013

Order of the Ministry of Health of the Russian Federation N 289, Ministry of Taxes of the Russian Federation N BG-3-04/256 dated July 25, 2001 “On the implementation of the Decree of the Government of the Russian Federation of March 19, 2001 N 201 “On approval of lists of medical services and expensive types of treatment in medical institutions...

CERTIFICATE OF PAYMENT FOR MEDICAL SERVICES FOR SUBMISSION TO THE TAX AUTHORITIES OF THE RUSSIAN FEDERATION No. _____ dated “__” ____________ 20__ Issued to the taxpayer (full name) ________________________________Taxpayer INN _____________________________________________________ In that he (she) paid for medical services worth __________________________________________________________________________ (amount in words)_________________________________________, service code __________________provided to: him (her), spouse, son (daughter), mother (father) ____ (underline as appropriate)_________________________________________________________________________ (full full name) Date of payment “__” ___________ 20__ Last name, first name, patronymic and position of the person who issued the certificate _________________________________________________________________________, telephone number (_______) _______________, seal code (signature of the person who issued the certificate) Form. A5 format. Shelf life 3 years.

Certificate of payment for medical services for submission to the tax authorities of the Russian Federation

Document section: Document samples, Help

Download “Certificate of payment for medical services for submission to the tax authorities of the Russian Federation”

Source of documents in the “Help” section: http://dogovor-obrazets.ru/sample/Help

All documents on the topic "Help"
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Certificate on the main indicators of financial and economic activity, submitted by federal state unitary enterprises and federal government institutions under the jurisdiction of the Federal Service for Environmental, Technological and Nuclear Supervision, for consideration by the Balance Commission

N 289/BG-3-04/256

CORNER FOR THE CERTIFICATE OF PAYMENT FOR MEDICAL SERVICES FOR SUBMISSION TO THE TAX AUTHORITIES OF THE RUSSIAN FEDERATION N _________

FULL NAME. taxpayer _____________________________________________Taxpayer INN ________________________________________________F.I.O. patient __________________, service code _______________________N outpatient, inpatient card ________________________Cost of medical services __________________________________________

Date of payment "__"__________________________ 20__ Date of issue of certificate"__"__________________ 20__

Signature of the person who issued the certificate _______ Signature of the recipient ___________

———————————————————————-

Breakaway line

Ministry of Health of the Russian Federation______________________________ name and address

The institution that issued the certificate

TIN N, license N,

License issue date, term

Her actions, who issued her

License

CERTIFICAT OF PAYMENT FOR MEDICAL SERVICES FOR SUBMISSION TO THE TAX AUTHORITIES OF THE RUSSIAN FEDERATION N _______

from "__"____________ 20__

Issued to the taxpayer (full name) _____________________________________ Taxpayer INN ________________________________________________ In that he (she) paid for medical services worth ________________________________________________________________________________ (amount in words)

Service code ______________________ provided to: him (her), spouse, son (daughter), mother (father) ________ (underline as appropriate)

______________________________________________________________________________ (full full name)

Payment date "__"___________ 20__

Last name, first name, patronymic and position of the person who issued the certificate _______________________________________________________________________________, phone number (_______) _______________, code

seal (signature of the person who issued the certificate)

Form. A5 format. Shelf life 3 years.

A certificate of payment for medical services for the tax authorities based on the 2019 model serves as an integral part of the payment required from the taxpayer for the calculation of social deductions. The medical institution whose services the individual with health complaints decided to use is responsible for issuing this certificate.

Download a sample certificate of payment for medical services

Before we begin discussing the process of drawing up a document of this kind, we suggest you 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 a certificate?

This business paper, which is documentary evidence of the costs that went towards paying for medical services, is necessary to apply for a tax discount that falls under the category of social deductions. That is, any taxpayer applying for an income tax refund, which is provided in connection with spending money on treatment, is required to provide written evidence to the tax office 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 can it be issued?

In accordance with tax legislation, social deductions are provided not only to persons who spent money on their own treatment, but also to taxpayers who paid money for the medical services of their loved ones. In this regard, by law, a certificate may be required by the following circle of persons who have officially paid the appropriate payment for medical care:

Father or mother of the patient. The certificate, which is included in the documentation package required for the deduction, is issued to the parents of children whose health requires improvement.
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 each other’s money and require a certificate indicating their commission.
Minors who paid for the treatment of the patient. Both relatives and children who were adopted, as well as minor children who are in the care of the patient, have the right 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 read in article number 219 of the Tax Code.

Who has the right to issue a document

The current legislation states 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 can issue documents indicating the purchase of medicines or the implementation of payments aimed at improving health.
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 payment certificates intended for consideration by tax inspectors.

Help based on the 2019 model

As with most different types of documentation, for a certificate indicating the taxpayer’s expenses for treatment, a certain form has been adopted, which came into force from the date of publication of order number 289, which was approved by the Ministry of Health of the Russian Federation.

Rules for document execution and storage

In order not to violate the basic rules of office work and to prepare the document correctly, 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 in a certain format - A5.
The completed document form 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 certificate must indicate:

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 this, enter the day, month and year that served as the date the form was filled out.
Taxpayer information. For an individual who has requested documentary evidence of payment for treatment, only personal data needs to be entered - first name, last name and patronymic, as well as the digits of his identification number.
Amount of costs paid for medical services. In a separate line you should enter the amount of money that was spent on health improvement. The amount of such expenses is usually written in words. This is done in order to eliminate all kinds of corrections both from the taxpayer himself and from outsiders.
An individual for whose treatment a monetary payment was made. It should be noted who exactly the medical services were provided to – the taxpayer himself or his close relatives.
Information about the person who was treated. It is enough just to identify the former patient - write down his last name, full name and patronymic.
Payment date. In the document you must also remember to note the date, month and year when the taxpayer fully repaid the cost of the entire medical complex.
Doctor information. The certificate must contain information regarding the individual who issued it. You need to register your full name. the person who issued this paper, the position he holds in the 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 from the medical institution, and a little to the right - the doctor’s personal signature.

When to fill out the form

First of all, it is necessary to understand that the document form, drawn up according to the 2019 model, is not issued to the taxpayer at any stage of treatment. You can 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 financial resources for medical services, and must pay the rest a little later, then you should not count on issuing a certificate.

All social deductions, including tax rebates related to treatment, are provided only in the next year, which occurs after the date of payment for medical services or medications. In this regard, you should not rush and ask doctors to write out a document during treatment.

In order to take advantage of the tax deduction for expenses for treatment and the purchase of medicines, you must prepare a set of documents and submit them either to the tax office at the end of the year or to your employer.
The procedure for providing this deduction, as well as the necessary documents, are discussed in the article.

provided by an individual to the tax office to receive a social deduction are given in the letter of the Federal Tax Service of Russia dated November 22, 2012 No. ED-4-3/19630.
This list is exhaustive. This means that tax authorities have no right to demand documents not listed in this list.
This list includes original certificate of payment for medical services issued by the medical institution that provided the service. The form of the certificate was approved by 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. Without presenting the original of this certificate, you CANNOT take advantage of a tax deduction for treatment expenses.

A certificate of payment for medical services can be obtained from the medical institution where you were treated, tested or underwent resort treatment.

When applying to a medical institution for a certificate, you must have with you:

contract (if you haven’t drawn one up, ask them to do it),
payment receipts,
TIN number (as it is indicated in the certificate).

Often, medical institutions ask you to leave photocopies of these documents with them while you prepare the certificate.
Certificate production time varies across organizations: from a few minutes to several days. Most often, the period depends on the procedure for signing this certificate established in the organization. A certificate of payment for medical services is issued in the name of the payer of medical services.

If at the time of payment all documents were made in the name of the patient, and another person wants to take advantage of the deduction - for example, a husband, wife or parents - you can try to negotiate so that the certificate is issued in the name of another person. Very often, laboratories and medical centers calmly meet halfway and indicate the required full name of the taxpayer in the certificate.

I was forced to write a short letter to this dentistry with an explanation in the spirit “why are you obligated to give me a certificate of payment for medical services”. Below I attach the text of this letter - maybe it will be useful to someone.
I would like to say right away that the situation was resolved in my favor and I did not have to contact any regulatory services. But for myself, I have already planned the following actions.
First of all, you must file a complaint with Health Department for the Tambov region, because heads of health care management bodies of the constituent entities of the Russian Federation are obliged to organize work on issuing certificates of payment for medical services for submission to the tax authorities (excerpt from order of the Ministry of Health of Russia dated July 25, 2001 N 289/BG-3-04/256).

On the website of Roszdravnadzor I found information about a dental license using the TIN; it also indicated the authority that issued it - the Health Administration for the Tambov Region.

LETTER
I intend to exercise my right to reduce the tax base for personal income tax for 2015. for the amount of expenses incurred for treatment (Article 219, Chapter 23, Part 2 of the Tax Code of the Russian Federation). To receive a social deduction for treatment expenses, you must provide a set of documents to the tax service. The letter of the Federal Tax Service dated November 22, 2012 N ED-4-3/19630@ provides a list of documents attached by the taxpayer to the tax return for personal income tax (form 3-NDFL). This list includes the “Certificate of payment for medical services”. The form of the certificate was approved by order of the Ministry of Health of Russia and the Ministry of Taxes of Russia dated July 25, 2001 N 289/BG-3-04/256. This order of the Russian Ministry of Health states that “a certificate of payment for medical services for submission to the tax authorities of the Russian Federation is filled out by all healthcare institutions licensed to carry out medical activities, regardless of departmental subordination and form of ownership.” At the time of providing medical services in 2015, your organization had license No. LO-68-01-******, which means it is obliged to issue this certificate.
Please give me a certificate of payment for medical services for 2015. If refused, please indicate the reason. I reserve the right to contact the Health Department of the Tambov Region (the body that issued the organization’s license - order No. *** dated March 31, 2014), as well as the tax service and other authorities to resolve this controversial situation.
I am attaching photocopies: contract, certificate of completion, receipts, passport. My Taxpayer Identification Number is ***********.

The treatment deduction is a social tax deduction. You can read more about the types of social deductions in the article

How to correctly fill out documents to receive social tax deductions for reimbursement of treatment costs in our clinic

Agreement with a medical institution on the provision of medical services in accordance with the requirements of Article 426 of the Civil Code of the Russian Federation, “Fundamentals of the legislation of the Russian Federation on the protection of the health of citizens” No. 5487-1 of July 22, 1993. and Decree of the Government of the Russian Federation No. 27 of January 13, 1996, is issued upon your first visit to the clinic.
Cash receipts are always issued at the clinic’s cash desk when paying in cash or by card. Keep receipts for paperwork and presentation to tax authorities.
Payment receipts You can get it at the clinic reception (you need to bring all cash receipts!).
is issued at the clinic reception (you need to bring all cash receipts!).
A copy of the license to carry out medical activities issued at the clinic reception when issuing a certificate of payment for medical services.
Prescription forms prescribed by a doctor when prescribing medications. If you intend to present prescription forms to the tax authorities, do not forget to ask the doctor to issue them with prescriptions for medicines in form N 107/u with the stamp “For the tax authorities of the Russian Federation, Taxpayer INN”. If the drug is not subject to free dispensing from the pharmacy, the prescription must be written out in duplicate (or written out, copied and certified with the clinic’s seal and doctor’s signature).

List of documents submitted by the taxpayer to receive a social tax deduction:

Statement on the provision of social tax deductions.
Tax return according to form 3-NDFL.
Certificate from place of work according to form 2-NDFL (original).
Payment documents, confirming the amount spent on treatment:

agreement with a medical institution on the provision of medical services (copy with original);
payment receipts (copy with original);
cash receipts (copy with original).

Certificate of payment for medical services in the form approved by order of the Ministry of Health of Russia and the Ministry of Taxes of Russia dated July 25, 2001 N 289/BG-3-04/256 “On the implementation of the Decree of the Government of the Russian Federation dated March 19, 2001 N 201 “On approval of lists of medical services and expensive types treatment in medical institutions of the Russian Federation, medicines, the amount of payment for which at the expense of the taxpayer’s own funds is taken into account when determining the amount of social tax deduction" (original).

This certificate is provided by the medical institution.

License to carry out medical activities medical institution or individual entrepreneur who provided treatment services (a copy certified by the medical institution (individual entrepreneur).

If the taxpayer intends to receive a deduction in connection with the purchase of medicines, he must submit prescription forms with prescriptions of medicines in form N 107/u with the stamp “For the tax authorities of the Russian Federation, Taxpayer INN”, issued by the attending physician. Medicines cannot be dispensed using a stamped copy of a prescription, so the prescription must be written out in two copies, one of which is presented to the pharmacy to receive the medicines, the second is submitted to the tax authority when filing a tax return.

If a social tax deduction is claimed for the costs of treatment of children, a spouse, or one’s parents, then it is also submitted a copy of a document confirming the relationship: marriage certificates, taxpayer's birth certificates, child's birth certificate.
Social tax deduction is not provided if payment for treatment and purchased medications was made by the organization at the expense of the employer.
The period for verifying the data specified in the tax return is 3 calendar months from the date the taxpayer submits the tax return; The deadline for making a decision on reimbursement of the social tax deduction is 1 calendar month after a positive decision is made on the data of the tax return.