During a medical examination at a polyclinic, I had to incur significant expenses for taking tests. Is it possible to receive a social deduction for personal income tax in relation to these expenses, and if so, how? Do I need any other documents besides payment documents for this?
Subparagraph 3 of paragraph 1 of Art. 219 of the Tax Code of the Russian Federation provides for a social tax deduction for personal income tax in the amount of expenses for medical services provided by medical organizations and individual entrepreneurs engaged in medical activities. It is provided in relation to medical services specified in the list established by Decree of the Government of the Russian Federation dated March 19, 2001 No. 201 (hereinafter referred to as the List). The List includes services for the diagnosis, prevention, treatment and medical rehabilitation in the provision of outpatient care to the population. medical care(including in day hospitals and by general (family) practitioners), including a medical examination.
According to All-Russian classifier species economic activity, products and services OK 004-93, approved by the Decree of the State Standard of Russia dated 06.08.93 No. 17, laboratory analysis services refer to outpatient treatment services provided by polyclinics (code 8512000 "Outpatient treatment services provided by polyclinics and private medical practice" includes code 8512400 "Laboratory tests provided in polyclinics"). Thus, since the delivery of tests is included in the medical services specified in the List, in relation to the costs of paying for tests, a social tax deduction for personal income tax, provided for in subpara. 3 p. 1 art. 219 of the Tax Code of the Russian Federation. The Ministry of Finance of Russia confirms that if medical services for the delivery of paid tests are included in the List, the taxpayer is entitled to receive a social tax deduction in the amount of expenses incurred by him to pay for the tests (letter dated 04.27.2016 No. 03-04-05 / 24414).
Please note that on the basis of paragraph 3 of Art. 210 and paragraph 1 of Art. 219 of the Tax Code of the Russian Federation, the deduction is provided only for income subject to personal income tax at a rate of 13% (this, in particular, wages, remuneration under civil law contracts, income from renting property, etc.). In the absence of such income, the right to deduction does not arise. For example, pensioners whose only income is a pension cannot receive a deduction, since state pensions and labor pensions assigned in the manner prescribed by current legislation are not subject to personal income tax (clause 2, article 217 of the Tax Code of the Russian Federation, letter from the Ministry of Finance of Russia dated 07.08.2015 No. 03-04-05/45660).
The maximum amount of the deduction is 120,000 rubles. for a calendar year (clause 2, article 219 of the Tax Code of the Russian Federation). At the same time, in this amount includes other social tax deductions listed in sub. 2-5 p. 1 art. 219 of the Tax Code of the Russian Federation (for training, payment pension contributions under the contract (contracts) of non-state pension provision and (or) voluntary pension insurance, as well as voluntary insurance life, payment of additional insurance premiums for funded pension). If there is a right to several social tax deductions, the taxpayer independently chooses which types of expenses and in what amounts are taken into account within maximum value social tax deduction.
The Tax Code does not say which documents are required to confirm the right to a deduction. In a letter dated March 21, 2016 No. 03-04-05 / 15472, the Ministry of Finance of Russia noted that on the issue of a list of documents confirming the actual costs of medical services provided, one should contact the tax office.
Federal Tax Service of Russia letter dated November 22, 2012 No. ED-4-3/ [email protected] sent to the lower tax authorities exhaustive lists of documents attached by taxpayers to personal income tax returns in order to receive tax deductions. It follows from the letter that in order to provide social deduction for the costs of paying for medical services, a copy of the contract for treatment with annexes and additional agreements to it (if it is concluded) and a certificate of payment for medical services (original) are required. That is, if the contract was not concluded, one certificate of payment for medical services will be sufficient to receive the deduction. The Ministry of Finance of Russia confirms that the taxpayer has the right to exercise his right to receive a deduction by submitting a personal income tax declaration and a certificate of payment for medical services to the tax authority (letter of the Ministry of Finance of Russia dated 12.03.2015 No. 03-04-05 / 13176).
The form of a certificate of payment for medical services was approved by order of the Ministry of Health of Russia No. 289, the Ministry of Taxes of Russia No. BG-3-04 / 256 dated 07/25/2001. It is filled in by all healthcare institutions licensed to carry out medical activities, regardless of departmental subordination and form of ownership. The certificate is issued at the request of the person who paid for medical services, upon presentation of payment documents confirming payment. Note that the certificate is subject to issue not only when paying for services at the cash desk of a medical organization, but also for non-cash payment for medical services through a bank (decision Supreme Court RF dated May 23, 2012 in case No. AKPI12-487).
Thus, to obtain a certificate, you need to contact the clinic where the tests were taken and present payment documents confirming the payment for the services provided for the tests.
The deduction can be provided by the tax office or the employer (clause 2, article 219 of the Tax Code of the Russian Federation).
In order to receive a deduction from the tax authorities, after the end of the calendar year in which the costs of paying for the analyzes were made, you must submit a personal income tax return to the tax office at the place of residence. Its form was approved by order of the Federal Tax Service of Russia dated December 24, 2014 No. MMV-7-11 / [email protected] The declaration can be submitted within three years from the year when the right to receive a deduction arose (letter of the Federal Tax Service of Russia for Moscow dated June 26, 2012 No. 20-14 / [email protected]). In addition to the above documents confirming the right to deduction, the declaration must be accompanied by details bank account, on which the tax authorities will return the excess amount of tax withheld. We also recommend that you have copies of payment documents, as some tax offices require their submission.
You can not wait until the end of the year and get a deduction from the employer. To do this, you need to take tax authority at the place of residence, a notification of confirmation of the right to a social tax deduction. Its form was approved by the order of the Federal Tax Service of Russia dated October 27, 2015 No. MMV-7-11 / [email protected] To receive a notification, you must submit an application to the tax authorities and attach documents confirming the right to deduct to it. When filling out an application (its form is usually given at the inspection), it will need to indicate the name, TIN and KPP of the employer who will provide the deduction. The notification is issued by the tax authorities within 30 days from the date of submission of the application and documents (clause 2, article 219 of the Tax Code of the Russian Federation).
Then you need to apply for a deduction to the employer and attach the received notice to it. The employer will provide a deduction starting from the month in which the employee applied to him for its receipt (clause 2, article 219 of the Tax Code of the Russian Federation).
Last modified 01/04/2018
How to return money for paid childbirth, treatment, paid tests, purchase of medicines, etc.
Our state provides for a tax deduction, if you underwent paid treatment in medical institutions or bought medicines, you can recover the paid income tax (13%). Unfortunately, this payment has a number of "pitfalls", like all other payments () for women who have given birth.
Let's figure it out so as not to beat the thresholds of the tax authorities. Let's take a situation when you were preparing for pregnancy, gave birth, passed a bunch of paid tests, ultrasound, treated your teeth, etc., i.e. conventional medical services. We will not delve into expensive treatment and other excluding moments of this “freebie”
It is important! The year in which the payment for treatment took place is taken! And it is this year that looks like how much money your employer transferred to the budget income tax(about 13% of the official salary).
4. Can I get a tax deduction if checks are lost?
At the discretion of the tax authority, they may refuse. So I advise you to immediately make copies of receipts (they are very quickly erased and become unusable, this is now used cheap paint)
We ask for points 2, 3 and 4 at a medical institution, usually they themselves know what the tax authorities require and it’s enough just to inform that you need a set of documents to receive a tax deduction.
5. Payment documents (copies).
6. Prescription forms with prescriptions for medicines (copies)
7. Details of the Sberbank account where the money will be transferred (copy)
8. If for a child - a birth certificate (copy)
9. If for the spouse (wife) - marriage certificate (copy)
10. Copy of passport (main + registration)
11. TIN (copy)
12. Completed declaration 3-NDFL (original)
To fill out 3-personal income tax, it is best to contact a specialist. This service will cost you 500 rubles, but you will be completely sure that the filling is correct and you will not have to go to the tax office again.
13. Application for money transfer (original)
Advice! If you want to receive money for passing paid tests in such laboratories as Medlab, Helix, Citylab, etc. Keep in mind that for each procedure they issue an agreement along with a receipt, I strongly recommend that you keep both, because if the agreement is lost, they are very reluctant to restore everything, you will have to spend your nerves and time.
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I hate being treated in public clinics.
It’s easier for me to pay than to stand in lines to a tired doctor grandmother. Therefore, for any disease, I go to a paid clinic.
In 2015, I spent 18,800 R on diagnostics, consultations and procedures. In 2016, I filed a tax deduction for treatment and returned 2500 R. I'll tell you how to do the same.
We regularly tell you how to get the maximum payments and benefits
Ekaterina Kondratieva
received a tax deduction for medical treatment
A tax deduction is money that the state returns to you from the personal income tax you paid if you do something useful for the state. There are tax deductions for the purchase of an apartment and education. Today we will talk about the deduction for paid medical services.
Under medical services, the tax code includes a doctor's appointment, diagnostics, medical examination, testing, hospitalization, day hospital treatment, dentistry, and prosthetics. The list includes everything that a sick person usually encounters.
Operations, including plastic, IVF, treatment of serious diseases, are classified as expensive treatment. They get a different deduction for them, but more on that next time.
The deduction can also be received for voluntary medical insurance if you paid for the policy yourself. If it was paid by the employer, then the deduction will not be made.
The amount of the deduction depends on the cost of treatment: the more you spent, the more you will be refunded. But the maximum cost of treatment, which is taken into account when calculating the deduction for treatment, is 120,000 R. This is a general limit for almost all social deductions, in particular for the cost of treatment and education (see paragraph 2 of article 219 of the Tax Code of the Russian Federation). Even if you paid a million at the hospital, you will receive a deduction as if you paid 120 thousand.
If you receive a salary or have income on which you pay personal income tax, you can receive a deduction. Non-working pensioners, students and women in maternity leave they do not have such income, they do not pay personal income tax, therefore they do not specifically claim this deduction.
You will also receive a refund if you paid for the treatment of your parents, spouse, children under 18 years of age. To do this, you need a document confirming kinship: a marriage certificate or a birth certificate. You will not be given a deduction for paying for the treatment of your mother-in-law or father-in-law.
For whom the contract for treatment is drawn up - it does not matter. But payment document must be issued to the person who will receive the deduction.
For example, an elderly father is hospitalized and the daughter wants to make a deduction for his treatment. The contract can be drawn up either for the father or for the daughter, but payment documents - only for the daughter. If payment documents are issued to the father, the clinic will not give the daughter a tax certificate. It is best if both the contract and the payment papers contain the data of the person who will draw up the deduction. In our example, daughters.
The amount of the deduction depends on your salary and the cost of treatment. In any case, the tax authorities will not return more money than the personal income tax paid for the year. Calculate the amount of your deduction on the calculator.
To receive money, you first need to collect evidence that you were treated and paid: contracts, checks and certificates from the clinic. Then fill out the 3-NDFL declaration on the tax website and send it along with the scanned documents for verification.
After the declaration is approved, it is necessary to write an application for a refund. According to the law, one month after filing the application, the tax must transfer money to your account.
You can do everything gradually. I was in no hurry and prepared the documents for about three months.
At the cash desk or reception of the clinic, you will be given an agreement and a check. Save these documents: only they confirm the fact of payment for the treatment. Attach the check to the contract with a paper clip or stapler. Then you are tormented to look for which contract which check.
Go to the registry or accounting department and ask for a tax certificate. Present your passport, TIN, agreement with the clinic, all receipts.
Some clinics do not require receipts. They take information about the services provided from their database. But not everyone does this. I lost several checks, and the girl at the reception did not include them in the amount of the certificate.
If you are making a deduction for the treatment of relatives, bring your marriage certificate or birth certificate along with the documents and ask for a certificate to be issued in your name.
In the clinic that I visited, a certificate is made in a maximum of 5-7 days. I came at a deserted time, so I got a certificate in half an hour.
If you doubt that the certificate is issued correctly, check whether it complies with the instructions of the Ministry of Health. Usually this problem does not occur. If the clinic has a license, it is obliged to issue a correctly executed certificate.
Together with the certificate, you will be given a copy of the license to carry out medical activities. If the clinic does not have a license or its validity has expired, the tax office will not return anything to you. A copy of the license remains with you, it does not need to be sent to the tax office.
Scan a certificate from the clinic and an agreement to send them to the tax office remotely. If you receive a deduction for the treatment of parents, spouse, children under 18, then make a scan of your marriage certificate or birth certificate.
The tax website accepts .txt, .doc, .docx files,
.pdf, .gif, .bmp, .jpg, .jpeg, .png,
.tif, .tiff, .zip, .7z, .rar, .arj, .xls, .xlsx
Get a 2-NDFL certificate from the accounting department at work. The data from this certificate will be needed to fill out the declaration. It doesn't need to be scanned.
Documents can be submitted in three ways:
The first two methods did not suit me: I did not want to stand in lines. I spent the evening and filed documents on the site.
The general logic is as follows: get an unqualified electronic signature, indicate income and upload proof of medical expenses. So that you do not get confused, we have prepared instructions.
1. Get an electronic signature. This is a simplified electronic signature - it can only sign documents on the tax website. We go to Personal Area taxpayer, then to the profile and select the "Get ES" tab. You will be asked to enter a password to access the certificate electronic signature- the main thing is to remember it. We send a request. We are waiting for the tax office to generate an electronic signature. If you did the EP earlier, skip this step.
2. Go to the section "Life situations" → select "Submit a 3-personal income tax declaration" → "Fill out online".
3. First select the year for which you are filing a declaration.
4. Add a source of income: indicate the employer, code and amount of income. Here you will need help 2-NDFL. The first paragraph of the certificate contains information about the employer (TIN, KPP and OKTMO). If the employer has already submitted annual reporting, income data can be downloaded from the data that he submitted to the tax office. To do this, tick the employer and click the "Fill from the certificate" button. If your employer has not yet submitted reports, you will have to fill out the section manually based on your 2-NDFL certificate.
5. We choose the deduction we want to receive. The deduction for treatment is in the group "Social tax deductions". We enter the amount that we spent in the window "Amount of expenses for treatment, with the exception of expensive."
6. Add scanned certificates and contracts.
Even if your declaration is approved, the money will not be returned without an application. The application can be filled out immediately after sending the declaration or later - some time after sending the 3-NDFL declaration, information about the amount of tax overpayment will appear in the "My taxes" section of your personal account. In the same line there will be a special button - "Dispose".
See details in your personal account on the bank's website. In Tinkoff Bank, go to your personal account on the "About account" tab:
After you send the application, the money will be credited to your account within a month. You will receive a message from the bank about this.
In 2011, I underwent a long and expensive treatment. To return % of the treatment, some documents are required. Question: if during the whole treatment I needed to monitor blood readings and I took such tests in paid laboratories, is % returned for such tests? Do you need any other documents besides checks from laboratories? Also, if the visit to the doctor was paid and there is an agreement and checks, can % be returned for this too? The treatment took place in the Privolzhsky District Medical Center.
In accordance with subparagraph 3 of paragraph 1 of Article 219 tax code Russian Federation in determining tax base tax on personal income, the taxpayer is entitled to receive a social tax deduction, in particular, in the amount paid in the tax period for expensive treatment services provided to him by medical institutions of the Russian Federation.
Decree of the Government of the Russian Federation dated March 19, 2001 No. 201 approved the List of expensive types of treatment in medical institutions of the Russian Federation, the amount of actually incurred expenses, which are taken into account when determining the amount of social tax deduction. The classification of medical services rendered as an expensive type of treatment is within the competence of medical institutions.
The deduction of the amount of payment for the cost of treatment is provided to the taxpayer if the treatment is carried out in medical institutions that have the appropriate licenses to carry out medical activities, as well as when the taxpayer submits documents confirming his actual expenses for treatment.
To receive this deduction, you need to submit to the tax office at the place of registration a declaration in form 3-NDFL, a certificate of income in the form 2-NDFL, a contract for the provision of medical services, a certificate of payment for medical services and payment documents.
Can I get a deduction for tests in the Invitro laboratory (my own and my spouse) and for doctor's appointments at the clinic. In what form should these documents be submitted for tax purposes? Thank you.
Lyudmila, good afternoon.
When paying for services for treatment, you have the right to return income tax, receive a tax deduction for treatment. The deduction for treatment is 120 thousand rubles. in year.
According to sub. 3 p. 1 art. 220 of the Tax Code of the Russian Federation, a citizen has the right to receive a deduction in the amount paid for the tax period (year) for:
Please read the procedure for receiving a deduction for treatment.
The 3-NDFL tax return is a document using which citizens (individuals) report to the state on income tax (NDFL).
At the end of the calendar year in without fail 3-NDFL declaration is filled out and submitted to the tax authority by the following groups of persons:
Example: In 2016 Pushkin A.S. sold the apartment, which he owned for less than 3 years. At the end of 2016 (before April 30, 2017), Alexander Sergeevich submitted to the tax authority a declaration in the form of 3-NDFL, in which the tax payable as a result of the sale was calculated.
I can also fill out and submit the 3-NDFL declaration citizens who want to receive a tax deduction(to return a part of the paid tax). For example:
Citizens who declare their income (for example, from the sale of property) must submit a 3-NDFL declaration no later than April 30 of the year following the one in which the income was received.
Example: Tyutchev F.I. in 2016, he sold an apartment that he had owned for less than 3 years. Accordingly, until April 30, 2017 Tyutchev F.I. you need to submit a 3-NDFL declaration (which reflects the sale of an apartment) to the tax authority.
The April 30 deadline does not apply to citizens who submit a declaration in order to receive a tax deduction. They have the right to file a declaration at any time after the end of the calendar year. The only limitation is that income tax can only be refunded for three years.
Example: Zoshchenko M.M. received a paid education in 2014 and worked in parallel (paid income tax). Zoshchenko M.M. has the right to file documents for a tax deduction (tax refund) for 2014 at any time before the end of 2017.
Note: There is a very common misconception that the tax return must also be filed by April 30th. Once again, we note that this is an erroneous misconception, since the deadline of April 30 applies only to cases when income is declared.
Declaration 3-NDFL is always submitted to the tax authority at the place of registration (registration).
Example: Citizen Ivanov I.I. registered (registered) in Ivanovo, but has a temporary registration in Moscow. In this case, Ivanov I.I. must submit a declaration to the Ivanovo tax office.
You can submit a declaration to the tax authority in the following ways: in person, by mail (by a valuable letter with a list of attachments), via the Internet. Detailed description each filing method with all the subtleties you can read in our article Submitting a 3-personal income tax return to the tax authority
You can fill out the 3-NDFL declaration in the following ways:
If the 3-NDFL declaration is not submitted on time, the tax inspectorate may impose a fine under Article 119 of the Tax Code of the Russian Federation. The amount of the penalty will be 5% of the unpaid tax amount (which must be paid according to the declaration) for each full or partial month from the date of delay (April 30). In this case, the minimum amount of the fine is 1,000 rubles, and the maximum is 30% of the tax amount.
Example: In 2015, Sidorov Semyon Semenovich sold the apartment and had to pay 70,000 rubles. tax on income from this sale. Sidorov S.S. missed the deadline for submitting the 3-NDFL declaration (April 30, 2016) and submitted it only after a letter from the tax authorities on June 10, 2016.
The amount of the fine Sidorova C.S. will be: 2 months. x (70,000 x 5%) = 7,000 rubles.
Note that the penalties apply only to cases where the submission of 3-NDFL is mandatory (for example, when receiving income from the sale of property) and does not apply to voluntary cases of filing a 3-NDFL declaration (for example, when receiving tax deductions).
What documents are needed to submit a Tax Return to the Tax Service for a refund of 13% for the analysis fee?
Do I need a contract with a medical institution?
Documents required to submit to the tax office for a tax deduction for analyzes:
1. copy of the contract
2. copy of payment documents
3. copy of the license
4. certificate of payment for honey. services
Declaration 3-NDFL, certificate 2-NDFL on salary
Hello. In 2017, my husband and I bought an apartment. In 2018, they filed declarations for a tax refund for 2017 for both me and my husband. Can we file returns again this year and get a tax refund for 2015-2016?
Good afternoon. Tell me, the apartment was bought in 2017 with a mortgage for 800 thousand, and in the same year another was sold for 300 thousand owned for less than 3 years. And mortgaged. What declaration sheets need to be filled in order not to pay tax
Good afternoon! In 2015, expenses were incurred for treatment, in 2016 she underwent additional studies at a driving school to obtain category D rights. In 2015-2016, she did not officially work. Can I reflect the expenses of 2015-2016 in the declaration of 3 personal income tax for 2017? Thank you!
Hello. In January 17, my husband sold 1/2 of the apartment he inherited (the second part of the apartment was bequeathed to his sister) in 16. The sale agreement was drawn up alone, in the amount of 1480 thousand rubles. When filling out the declaration, he was charged a tax in the amount of 31,200 rubles. The husband buys a car, completes the construction of the house (purchased unworthy back in 2000), in October 17 he had to move ...
If the husband is registered in another region, and I am currently on maternity leave since 2016 (from 10.04), which tax office should I apply for a deduction for my own and the treatment of a child (under 18 years old) at my husband’s place of residence? Or where I live? - if the return for 2017 and 2018 (later) is issued to the husband
How can a child who has reached the age of 18 and has no income (the student has a scholarship) receive a social deduction for his treatment?
Good afternoon! The apartment was bought on a mortgage and in common joint ownership with her husband, under an agreement shared construction in 2016. The cost of the apartment is 1424150 tr. The acceptance certificate was signed on December 29, 2017. We will write with a statement on the distribution of income, is the date of the statement important for the tax? Interest paid to the bank since 2016 and at the moment 193226.71 tr Tell me how to go ...
Hello. I have a question regarding the priority of the return of personal income tax. If medical expenses and real estate purchase expenses were made in the same period, which deduction is returned first? I realized that it is necessary to reflect both those and other expenses in one declaration. But then it turns out that property deduction will fully cover the entire personal income tax for the year. And go...
I hate being treated in public clinics.
It’s easier for me to pay than to stand in lines to a tired doctor grandmother. Therefore, for any disease, I go to a paid clinic.
In 2015, I spent 18,800 R on diagnostics, consultations and procedures. In 2016, I filed a tax deduction for treatment and returned 2500 R. I’ll tell you how to do the same.
A tax deduction is money that the state returns to you from the personal income tax you paid if you do something useful for the state. There are tax deductions for the purchase of an apartment and education. Today we will talk about the deduction for paid medical services.
How to take your 260 thousand from the state
Under medical services, the tax code includes a doctor's appointment, diagnostics, medical examination, testing, hospitalization, day hospital treatment, dentistry, and prosthetics. The list includes everything that a sick person usually encounters.
Operations, including plastic, IVF, treatment of serious diseases, are classified as expensive treatment. They get a different deduction for them, but more on that next time.
You can also get a deduction for voluntary health insurance if you paid for the policy yourself. If it was paid by the employer, then the deduction will not be made.
The amount of the deduction depends on the cost of treatment: the more you spent, the more you will be refunded. But the maximum cost of treatment, which is taken into account when calculating the deduction for treatment, is 120,000 R. This is the general limit for almost all social deductions, in particular for the costs of treatment and education (see paragraph 2 of article 219 of the Tax Code of the Russian Federation). Even if you paid a million at the hospital, you will receive a deduction as if you paid 120 thousand.
If you receive a salary or have income on which you pay personal income tax, you can receive a deduction. Non-working pensioners, students and women on maternity leave do not have such income, they do not pay personal income tax, therefore they do not specifically claim this deduction.
You will also receive a refund if you paid for the treatment of your parents, spouse, children under 18 years of age. To do this, you need a document confirming kinship: a marriage certificate or a birth certificate. You will not be given a deduction for paying for the treatment of your mother-in-law or father-in-law.
For whom the contract for treatment is drawn up - it does not matter. But the payment document must be issued to the one who will receive the deduction.
For example, an elderly father is hospitalized and the daughter wants to make a deduction for his treatment. The contract can be drawn up either for the father or for the daughter, but payment documents - only for the daughter. If payment documents are issued to the father, the clinic will not give the daughter a tax certificate. It is best if both the contract and the payment papers contain the data of the person who will draw up the deduction. In our example, daughters.
The amount of the deduction depends on your salary and the cost of treatment. In any case, the tax authorities will not return more money than the personal income tax paid for the year. Let's look at an example:
Vasily works as a manager and receives 40,000 R per month. For the year he earned 480,000 R.
He gives 13% of his salary to the state as a tax (personal income tax). For the year he paid 480,000 × 0.13 = 62,400 R.
In 2015, he spent 80,000 rubles on treatment. Vasily collected documents and applied for a tax deduction.
After submitting the application, the tax authority will deduct the amount of treatment from Vasily's income for the year and recalculate his personal income tax: (480,000 - 80,000) × 0.13 = 52,000 R.
It turns out that Vasily had to pay 52,000 R, but in fact he paid 62,400 R. The tax authority will return the overpayment to him: 62,400 − 52,000 = 10,400 R.
The deduction can be issued within three years from the date of treatment. In 2017, you can receive a deduction for treatment in 2016, 2015 and 2014. The day and month don't matter.
To receive money, you first need to collect evidence that you were treated and paid: contracts, checks and certificates from the clinic. Then fill out a 3-personal income tax declaration on the tax website and send it along with scanned documents for verification.
After the declaration is approved, it is necessary to write an application for a refund. According to the law, one month after filing the application, the tax must transfer money to your account.
You can do everything gradually. I was in no hurry and prepared the documents for about three months.
At the cash desk or reception of the clinic, you will be given an agreement and a check. Save these documents: only they confirm the fact of payment for the treatment. Attach the check to the contract with a paper clip or stapler. Then you are tormented to look for which contract which check.
Agreement and check from a paid clinic
Go to the registry or accounting department and ask for a tax certificate. Present your passport, TIN, agreement with the clinic, all receipts.
Passport, agreement with the clinic and TIN - take these documents with you when you go to get a tax certificate
Some clinics do not require receipts. They take information about the services provided from their database. But not everyone does this. I lost several checks, and the girl at the reception did not include them in the amount of the certificate.
If you are making a deduction for the treatment of relatives, bring your marriage certificate or birth certificate along with the documents and ask for a certificate to be issued in your name.
In the clinic that I visited, a certificate is made in a maximum of 5-7 days. I came at a deserted time, so I got a certificate in half an hour.
Help for the tax. Pay attention to the service code: it must be 1 or 001
If you doubt that the certificate is issued correctly, check whether it complies with the instructions of the Ministry of Health. Usually this problem does not occur. If the clinic has a license, it is obliged to issue a correctly executed certificate.
Together with the certificate, you will be given a copy of the license to carry out medical activities. If the clinic does not have a license or its validity has expired, the tax office will not return anything to you. A copy of the license remains with you, it does not need to be sent to the tax office.
Check the license expiration date. Most often, the license is issued indefinitely, but it is better to play it safe.
Scan a certificate from the clinic and an agreement to send them to the tax office remotely. If you receive a deduction for the treatment of parents, spouse, children under 18, then make a scan of your marriage certificate or birth certificate.
The tax website accepts .txt, .doc, .docx files,
.pdf, .gif, .bmp, .jpg, .jpeg,
.png, .tif, .tiff, .zip, .7z, .rar,
.arj, .xls, .xlsx
Take a certificate 2 - personal income tax in the accounting department at work. The data from this certificate will be needed to fill out the declaration. It doesn't need to be scanned.
Documents can be submitted in three ways:
The first two methods did not suit me: I did not want to stand in lines. I spent the evening and filed documents on the site.
Submitting documents to the tax office is easy. The general logic is as follows: fill in personal data, indicate income and upload proof of treatment costs. So that you do not get confused, we have prepared a six-step instruction.
1. We go to the personal account of the taxpayer and select the section " Income tax FL"→ personal income tax.
2. Fill in the passport data. If you indicated the TIN, then the date, place of birth, passport details and citizenship can be omitted.
3. We indicate the employer and income. Here you will need a certificate 2 - personal income tax. The first paragraph of the certificate contains information about the employer (TIN, KPP and OKTMO).
4. Choose the deduction that we want to receive. The deduction for treatment is in the group "Social tax deductions". Enter the amount you have spent in the "Treatment Expenses" window.
Please note: the cost of treatment and the cost of expensive treatment are two different things. We are only talking about the deduction for treatment.
5. Check the numbers and press the red button "Generate a file to send."
6. Add scanned certificates and contracts. We sign with an electronic signature and click "Sign and send." If you do not have an electronic signature, issue it in your personal account in the section "Profile" → "Obtaining a certificate of the electronic signature verification key".
That's it, you sent the declaration to the tax office. The inspector is obliged to check it within three months. There are no notifications about the verification of the declaration, so I checked my personal account once a month.
A month and a half later, my declaration was approved.
Even if your declaration is approved, the money will not be returned without an application. Again we go to the website of the Federal Tax Service:
In the application, full name, passport data will be loaded automatically. You need to enter the details of the account where you want to receive money.
See details in your personal account on the bank's website. In Tinkoff Bank, go to your personal account on the "About account" tab:
After you send the application, the money will be credited to your account within a month. You will receive a message from the bank about this.
SMS for refund. 042 202 001 - details of the Interdistrict IFTS of Russia No. 2 for Nizhny Novgorod region. Your tax code may be different
Subparagraph 3 of paragraph 1 of Art. 219 of the Tax Code of the Russian Federation provides for a social tax deduction for personal income tax in the amount of expenses for medical services provided by medical organizations and individual entrepreneurs engaged in medical activities. It is provided in relation to the medical services specified in the list, established by the resolution Government of the Russian Federation dated March 19, 2001 No. 201 (hereinafter - the List). The List includes services for diagnosis, prevention, treatment and medical rehabilitation in the provision of outpatient medical care to the population (including in day hospitals and by general (family) practitioners), including medical examination.
According to the All-Russian Classifier of Economic Activities, Products and Services OK 004-93, approved by the Decree of the State Standard of Russia dated 08/06/93 No. 17, laboratory analysis services refer to outpatient treatment services provided by polyclinics (code 8512000 “Outpatient treatment services provided by polyclinics and private medical practice" includes the code 8512400 "Laboratory tests provided in polyclinics"). Thus, since the delivery of tests is included in the medical services specified in the List, in relation to the costs of paying for tests, a social tax deduction for personal income tax, provided for in subpara. 3 p. 1 art. 219 of the Tax Code of the Russian Federation. The Ministry of Finance of Russia confirms that if medical services for the delivery of paid tests are included in the List, the taxpayer is entitled to receive a social tax deduction in the amount of expenses incurred by him to pay for the tests (letter dated 04.27.2016 No. 03-04-05 / 24414).
Please note that on the basis of paragraph 3 of Art. 210 and paragraph 1 of Art. 219 of the Tax Code of the Russian Federation, the deduction is provided only for income subject to personal income tax at a rate of 13% (this, in particular, wages, remuneration under civil law contracts, income from renting property, etc.). In the absence of such income, the right to deduction does not arise. For example, pensioners whose only income is a pension cannot receive a deduction, since state pensions and labor pensions assigned in the manner prescribed by current legislation are not subject to personal income tax (clause 2, article 217 of the Tax Code of the Russian Federation, letter from the Ministry of Finance of Russia dated 07.08.2015 No. 03-04-05/45660).
The maximum amount of the deduction is 120,000 rubles. for a calendar year (clause 2, article 219 of the Tax Code of the Russian Federation). At the same time, this amount includes other social tax deductions listed in subpara. 2-5 p. 1 art. 219 of the Tax Code of the Russian Federation (for education, payment of pension contributions under the contract (contracts) of non-state pension provision and (or) voluntary pension insurance, as well as voluntary life insurance, payment of additional insurance contributions to the funded pension). If there is a right to several social tax deductions, the taxpayer independently chooses which types of expenses and in what amounts are taken into account within the maximum amount of the social tax deduction.
The Tax Code does not say which documents are required to confirm the right to a deduction. In a letter dated March 21, 2016 No. 03-04-05 / 15472, the Ministry of Finance of Russia noted that on the issue of a list of documents confirming the actual costs of medical services provided, one should contact the tax office.
The Federal Tax Service of Russia, by letter No. ED-4-3 of November 22, 2012, sent to the lower tax authorities an exhaustive list of documents attached by taxpayers to personal income tax returns in order to receive tax deductions. It follows from the letter that in order to provide a social deduction for the costs of paying for medical services, a copy of the treatment agreement with annexes and additional agreements to it (if concluded) and a certificate of payment for medical services (original) are needed. That is, if the contract was not concluded, one certificate of payment for medical services will be sufficient to receive the deduction. The Ministry of Finance of Russia confirms that the taxpayer has the right to exercise his right to receive a deduction by submitting a personal income tax declaration and a certificate of payment for medical services to the tax authority (letter of the Ministry of Finance of Russia dated 12.03.2015 No. 03-04-05 / 13176).
The form of a certificate of payment for medical services was approved by order of the Ministry of Health of Russia No. 289, the Ministry of Taxes of Russia No. BG-3-04 / 256 dated 07/25/2001. It is filled in by all healthcare institutions licensed to carry out medical activities, regardless of departmental subordination and form of ownership. The certificate is issued at the request of the person who paid for medical services, upon presentation of payment documents confirming payment. Note that the certificate is subject to issue not only when paying for services at the cash desk of a medical organization, but also when paying for medical services through a bank (decision of the Supreme Court of the Russian Federation dated May 23, 2012 in case No. AKPI12-487).
Thus, to obtain a certificate, you need to contact the clinic where the tests were taken and present payment documents confirming the payment for the services provided for the tests.
The deduction can be provided by the tax office or the employer (clause 2, article 219 of the Tax Code of the Russian Federation).
In order to receive a deduction from the tax authorities, after the end of the calendar year in which the costs of paying for the analyzes were made, you must submit a personal income tax return to the tax office at the place of residence. Its form was approved by order of the Federal Tax Service of Russia dated December 24, 2014 No. MMV-7-11 / The declaration can be submitted within three years from the year when the right to receive a deduction arose (letter of the Federal Tax Service of Russia for Moscow dated June 26, 2012 No. 20-14 /). In addition to the above documents confirming the right to deduction, the declaration must be accompanied by the details of the bank account to which the tax authorities will return the excess tax withheld. We also recommend that you have copies of payment documents, as some tax offices require their submission.
You can not wait until the end of the year and get a deduction from the employer. To do this, you need to take a notification from the tax authority at the place of residence confirming the right to a social tax deduction. Its form was approved by order of the Federal Tax Service of Russia dated October 27, 2015 No. ММВ-7-11 / To receive a notification, an application must be submitted to the tax authorities and documents confirming the right to deduct must be attached to it. When filling out an application (its form is usually given at the inspection), it will need to indicate the name, TIN and KPP of the employer who will provide the deduction. The notification is issued by the tax authorities within 30 days from the date of submission of the application and documents (clause 2, article 219 of the Tax Code of the Russian Federation).
Then you need to apply for a deduction to the employer and attach the received notice to it. The employer will provide a deduction starting from the month in which the employee applied to him for its receipt (clause 2, article 219 of the Tax Code of the Russian Federation).
This article was written for a more detailed answer to one of the questions of the site visitors. In my articles, I have already touched on the topic of tax deduction for dental treatment and general issues of tax deduction for treatment. Here we will consider the issue of obtaining a tax deduction for paid analyzes.
Question from Galina: Hello! Is it possible to get a tax deduction not for treatment, but for paid tests?
And the second question. The medical center only issues a receipt for the arrival cash warrant, there is no check. They say that they are not obliged to issue both a receipt and a check, just one is enough. They are right? Or will they still not make a deduction for me without a cashier's check? Thank you.
It should be recalled that the medical tax deduction is a kind of social deduction provided to the taxpayer in the event that he incurs expenses for paying for treatment services at a medical institution and purchasing medicines.
Subparagraph 3 of paragraph 1 of Art. 219 of the Tax Code of the Russian Federation provides that medical deductions are provided in the amount paid by the taxpayer in the tax period for medicines and treatment services provided to him, his spouse, parents, children under the age of 18 years.
Decree of the Government of the Russian Federation of March 19, 2001 N 201 approved the lists of medical services and expensive types of treatment in medical institutions of the Russian Federation, medicines, the amounts paid at the expense of the taxpayer's own funds are taken into account when determining the amount of social tax deduction.
The deduction is applied to payment for those types of expensive treatment, medical services and medicines that are named in the lists approved by Decree of the Government of the Russian Federation of March 19, 2001 N 201 (hereinafter - Decree N 201).
To the list medical services included the following services:
In this list, there is no direct indication of the type of medical service - "analysis".
It should be assumed that the analysis is a research method and a necessary component of the diagnosis. In medicine, diagnosis is the process of establishing a diagnosis, that is, a conclusion about the nature of the disease and the patient's condition.
Paragraph 2 of Decree No. 201 of the list of medical services provided to the taxpayer indicates diagnostic services, prevention, treatment and medical rehabilitation in the provision of outpatient medical care to the population (including in day hospitals and by general (family) practitioners), including medical examination.
According to the All-Russian Classifier of Economic Activities, Products and Services OK 004-93, approved by the Decree of the State Standard of Russia dated 06.08.93 N 17, laboratory tests are indicated under the code - 8512400 (Laboratory tests provided in polyclinics).
Paragraph 3 of Decree No. 201 also provides as a medical service - diagnostic service.
Thus, it turns out that not only the treatment itself in the literal sense, but also such a diagnostic method as analysis is considered as a service.
I believe that from the above it follows that the taxpayer has the right to receive a tax deduction, as a medical service - diagnostic services, in particular, by analysis, but subject to other conditions, to receive a tax deduction established by the Tax Code of the Russian Federation.
Tax inspections indicate that Decree N201 and the Tax Code of the Russian Federation itself do not contain a direct indication of this species medical services, and therefore the taxpayer will have to defend this position. Also, you have the right to apply for official clarifications to the tax office.
As for the second part of the answer, according to paragraph 2. Art. 2 “Organizations and individual entrepreneurs, in accordance with the procedure determined by the Government of the Russian Federation, may carry out cash cash settlements and (or) settlements using payment cards without the use of cash registers when providing services to the public subject to the issuance of appropriate strict reporting forms by them.
The procedure for approving the form of strict reporting forms equated to cash receipts, as well as the procedure for their accounting, storage and destruction is established by the Government of the Russian Federation. Decree of the Government of the Russian Federation of 06.05.2008 N 359 approved the Regulations on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers.
The Regulation states that organizations and individual entrepreneurs providing services to the population can independently develop and apply documents equated to cashier's checks intended for cash settlements and (or) settlements using payment cards without the use of cash registers. Thus, it follows that documents (receipts, tickets, coupons, etc.) are drawn up on strict reporting forms, which must contain all the details specified in clause 3 of the Regulation.
Contract for the sale of an object of construction in progress and a land plot City ________ "__" ___________201_ We, gr. Russian Federation ___________________________________, __ _________ 19__ year of birth, passport of a citizen of the Russian Federation __ __ […] Law of the Russian Federation of May 29, 1992 N 2872-I "On Pledge" (as amended and supplemented) (repealed) Law of the Russian Federation of May 29, 1992 . N 2872-I "On Pledge" As amended and supplemented on: July 26, 2006, July 19, 2007, December 30, 2008, November 21, […]
Often in the life of citizens there are moments when it is necessary to pay for expensive or long-term treatment. They can arise due to environmental factors, accidents, accidents and in many situations of a different kind. Unfortunately, paid medicine in Russia is represented by truly "evil" prices. Paying for procedures and medicines empties the pockets of citizens and forces them to significantly cut costs in all other aspects of life. To help citizens and improve them financial condition, the state has established the possibility of obtaining the so-called social tax deduction. In this case, it comes to the citizen after paying for the treatment in the form of partial compensation for the cost of previously performed medical procedures and purchased drugs. Of course, the amounts are small, but tangible. With their help, one way or another, it is possible to improve the standard of living of a citizen. In this article, we will consider how to issue a refund of 13 percent for medical services.
A deduction is understood as a part of the funds received by an individual, which is not subject to taxation. So, you have the right to a partial return of the funds paid to the state treasury, previously paid on them. To do this, it is necessary that the situation correspond to the following aspects:
Relatives can also pay for treatment and receive funds for it, while you remain a legitimate claimant for state compensation.
Let's take an example. Pavel's retired mother fell ill, having no funds to purchase expensive drugs and undergo various medical procedures at the city hospital. Since Pavel possessed these funds, he, without hesitation, paid for all the necessary items for his mother.
After undergoing treatment, my mother kept receipts for medicines and procedures. Having summed up the funds spent indicated in the payment papers, Pavel filled out the relevant documents, wrote an application to the tax service of Russia and soon received some monetary compensation for the costs. Since payments were made to him, directly from the account bank card, he is fully entitled to a refund. If the mother had written the application, then the tax service would have explained to her that, since she is not a payer, a refund is impossible for her.
pay attention to the most important nuance! The tax service of the Russian Federation does not accept unfounded statements regarding the passage of treatment, as well as the need for medical intervention. Diagnosis, as well as referrals for medications and treatment in a medical institution, must be issued directly by the attending physician, who is a specialist in the field. Simply put, it is unlikely that you will accept an application for the treatment of gastritis if the referral for the procedures was written by an ophthalmologist or orthopedist.
The purchase of medicines not listed in the list recommended by the attending physician is considered as a personal initiative of the patient or his relative. Since the patient does not have a medical education and cannot officially act as his own specialist who monitors his well-being objectively, such costs are not subject to reimbursement by state compensation.
Since the return of any funds to the taxpayer is made from the tax on income of an individual paid by him earlier to the state treasury, equal to 13% of the funds received by the taxpayer, the return of compensation is possible only at the required rate of 13%. It turns out that from the amount of expenses confirmed by payment documents, a citizen can return 13%.
If the treatment was expensive, this value is very tangible, so do not rush to dismiss the "penny". Yes, it is almost impossible to receive an acceptable amount from our state, however, it is necessary to somehow compensate for the costs, because for most ordinary people every penny counts.
This deduction is especially useful for low-income families, but at the same time without benefits, who are forced to save. Even a small amount for them can change the current situation for the better.
As we have already said, an amount of 13% of the cost of medical procedures performed for a citizen, as well as medicines used by him, is supposed to be returned, however, she also has a more specific limitation. The upper limit of the amount available to the taxpayer for the social deduction for treatment is 120 thousand Russian rubles. However, you must understand that you can not get the funds you are looking for, but only 13% of them, that is, 15 thousand 600 rubles (120,000 * 13% = 15,600).
We would like to draw the attention of taxpayers to the fact that this monetary limit is relevant not only for tax refunds for reimbursement of medical care expenses, but also for other types of social deductions, which include:
In total, deductions for each of these areas received simultaneously, that is, in one tax period, cannot exceed the required amount, that is, a maximum of 15,600 Russian rubles per year for all areas per year.
However, there is a list of medical services that are defined as expensive. The restriction discussed above does not apply to them. For the full price of the services you seek, you are entitled to receive compensation in the amount of 13% of the costs. These services include in vitro fertilization, in other words, the artificial insemination of a woman's egg to create an embryo. The price of such a procedure varies in different regions, but on average, according to statistics, it ranges from 20 thousand rubles to 270 thousand, if the fertilization procedure itself is accompanied by some additional services.
You can get acquainted with other elements of the list of expensive medical procedures by reading.
Some procedures that do not significantly hit the pocket are also on the desired list. Even if it seems that the treatment you are receiving does not apply to him, it is still worth checking with the document, as medical services are becoming more expensive every year, and the list, accordingly, is getting wider.
Let's take an example. Varvara Nikolaevna suffered from toothaches and decided in 2016 to turn to dentistry in order to receive qualified medical care. As a result, she was forced to undergo a course of treatment that cost her 140,000 Russian rubles. Since the toothaches and their causes were in a state of neglect, she was additionally forced to pay 200 thousand rubles for the surgical intervention necessary for the partial restoration of the cured teeth. The operation is officially one of the items on the list, determined by the government, containing names related to expensive treatment.
In the year of applying to dentistry, Varvara Nikolaevna received an income in the amount of half a million Russian rubles, respectively, from these funds she tax agent(organization-employer) made contributions to the state treasury in the amount of 62 thousand Russian rubles.
The cost of dental treatment, unfortunately, is not among the items on the list of expensive medical procedures. Since the maximum amount available for coverage in this case is 120 thousand rubles, it is from her that Varvara Nikolaevna will be returned 13%, that is, 15 thousand 600 rubles, the remaining 20 thousand difference between the amount due and the amount of costs, unfortunately, simply burn out.
As for the operation, it is still an expensive medical procedure and is included in the government list, therefore, Varvara Nikolaevna can receive a return of 13% from its full size.
Let's calculate the whole amount: (120,000+200,000) * 13% = 41,600 Russian rubles.
As we remember, for the current tax period, Varvara Nikolaevna transferred 62 thousand rubles from labor income received at the workplace to the state treasury. This amount exceeds the calculated amount of the tax deduction, therefore, all the above funds are payable to Varvara Nikolaevna in full.
More details about tax deduction for dental services you will learn from . Let's talk about the features of obtaining this deduction and the necessary documents.
The return of a part of the tax deductions paid earlier to the country's budget, when receiving treatment, is possible in the following cases.
It is possible to receive a tax refund if voluntary health insurance has been paid. In this case, the following circumstances must comply with the legislative norms.
The process of obtaining monetary compensation from the state takes a lot of time from citizens. All because it is necessary not only to collect and arrange required package documents, but also wait until the branch of the Federal tax service, where they were handed over, will carry out all the necessary checks and issue a positive decision on the transfer Money taxpayer.
We would like to remind you that with the onset of 2016, new legislative norms came into force that affected the method of receiving funds from the state for the return of social tax. So, before they came into force, funds could only be received through the tax office, that is, in a lump sum payment. However, now it is possible to receive funds through the employing organization, by suspending the deductions to the state treasury of the tax on the income of an individual. In other words, until the full amount of the funds due to you is paid, from your wages stop deducting 13% monthly and transfer to the state treasury.
The new method has the following advantages:
Despite the obvious advantages of the new method, we believe that the old, proven method is the most acceptable, since it allows you to get a large amount at once, not broken into pieces. Imagine that you can wait until the end of the year and get the money all at once, and then go out and buy a TV, for example, or save for it for the whole next year.
However, if the amount for treatment is small, it is possible to receive it at the workplace, as some compensation payments for treatment are returned to the employee with the first receipt of wages.
The procedure for obtaining a deduction through the tax office seems to us the most difficult, which is why we present you with step-by-step instructions for its passage, which will later be useful to those who have embarked on the path of receiving funds on their own, without having any provision for upcoming difficulties.
First of all, a citizen applying for a deduction must prepare and collect documentation containing the information necessary to carry out the process.
Table 1. What documents do you need to prepare in order to receive a tax deduction?
| Document | Where to get and how to fill |
|---|---|
| A certificate marked 2-NDFL is the first number on our list. It contains information confirming that a citizen is a conscientious taxpayer, that is:
|
| An official contract on paper concluded with a medical organization providing services to the taxpayer. It is filled before the start of the procedures and kept until they are completed. Do not throw it away after if you want to receive the deduction on time, since you are legally entitled to receive a copy of it in a medical institution, however, the procedure is often delayed for a long time. |
| A copy of the license of the medical institution where the taxpayer was treated is another mandatory element. Without submitting it to the tax service, you will inevitably be denied monetary compensation, since funds can only be returned for assistance from an accredited organization and nothing else. |
| A certificate or other payment document certifying that the payment for the services rendered to the patient was made. It is issued, as a rule, at the cash desks of medical organizations. |
| Referral from the attending physician, written to:
|
| Checks and other payment documents confirming the purchase of medicines recommended by the doctor. |
| If the funds were paid as payment for medical assistance to relatives, that is, a spouse, minor offspring or parents, it is necessary to present documents confirming the real existence of family ties, that is:
|
| You must also provide bank account or account details plastic card the taxpayer to whom the tax service is obliged to transfer the due funds. |
| It is necessary to declare expenses incurred in connection with receiving treatment using a form labeled 3-NDFL. We will talk about what it is in the next step of the instruction. |
| Application for a partial income tax refund. It is not compiled independently, but downloaded from the official electronic resource Federal Tax Service or the link below. Then the empty columns are intuitively filled. |
Note! If you have changed several jobs in 12 months of the calendar year, you will have to provide a certificate from both organizations. Most often, 2-personal income tax is issued at the old workplace upon dismissal, so you just need to find it among the documents. The second paper will be issued by the new employer. How to fill out a 2-personal income tax certificate, you will find in.
Since in most cases it is required to provide copies, and not originals of the required documents, it is necessary to independently certify each photocopy. It is not difficult to do this. No need to go to a notary office and pay extra money, just endorse each page with a personal signature, decipher it and write the phrase “correct copy” next to it. Be sure to include the current date at the end.
Note! It is not necessary to certify every document, but every page.
Filling out the 3-NDFL declaration form is one of the most difficult stages for a beginner, although in fact, the procedure for entering information into it is quite simple. You have all the necessary information in your hands in the documents accompanying it, you only need to correctly enter it in the appropriate columns.
This unified declaration form is used individuals to receive funds for the deduction of any direction. In view of this circumstance, the Federal Tax Service has prepared specialized software for taxpayers, which can be downloaded from the official website of the service. The resulting electronic assistant not only independently generates a declaration in the final form, but also reduces the time spent on filling out. During its use, columns will appear in front of you, which will need to be filled out. Look for information to fill in the previously prepared documents presented in the list of the first step.
Filling out the form yourself is not much more difficult than using the program
In addition, it is necessary to comply with the rules of registration. The form must be printed exactly so that the form is not broken, on the sheet:
Try not to make mistakes when entering information into the declaration, since even the slightest inattention threatens you with correcting the form, as well as increasing the period for receiving funds. In especially neglected cases, taxpayers receive fines for information that the tax inspectorate considers knowingly false.
Now that all documents confirming the right to receive a deduction have been collected and, based on the information contained in them, a tax return 3-NDFL, you can proceed to the easiest step in the process: transferring a package of papers for verification to the Federal Tax Service, or rather its local branch, to which the taxpayer belongs due to the address of his official residence. This can be done in several ways, each of which is good in its own way.
Option 1. Personal appearance at the tax office. Many taxpayers practice this option, as it seems to them the most reliable. Indeed, personal presence greatly facilitates the procedure psychologically, since the taxpayer can personally observe the acceptance of documents for processing, as well as ask questions of interest to the tax service specialists involved in his case.
A significant disadvantage of the method is the need to lose a large number time very often taken to the detriment of work or personal life. Think about it, you have to drive to the tax office, get a coupon, stand in line and only then get an appointment with a specialist, then come back. However, in a sense, these time costs are justified, since the specialist will immediately review the documentation proposed for verification and point you to errors that need to be corrected.
Option 2. The transfer of documents is carried out by mail. This method is relevant in the case when the shipment is made in the format of a valuable letter, to which an inventory is filed containing information on the attachments inside it. In addition, it is mandatory to order notifications of receipt of the parcel, since due to the human factor, specialists may lose the documents and claim in the future that they have not been received. Having a notification in hand, you can prove your case without any problems.
Copies of the postal inventory also need to be made in the amount of two items, with the same purpose - to have proof on hand. Inside this inventory, all papers enclosed in the shipment are indicated. will tell you how to properly make an inventory of documents for the tax.
The advantages of the desired method include significant savings in time, which modern man and so little, however, if the employees of the Federal Tax Service find that some items are missing from the shipment necessary documents or there is a mistake in one of them, you will know about it only after completion desk audit. That is in eight to twelve weeks.
As soon as the department of the tax service accepts for processing your application for receiving funds, along with the prepared documents, its specialists will begin to carry out the desk audit procedure. According to the letter of the law, at the end of the process, within a ten-day period, you will be sent a so-called notice in writing, inside which the final results will actually be indicated. If you receive a refusal, its reasons, without fail, will be indicated inside the letter received from the tax.
Note! If during the course of the audit the specialists have questions requiring clarification, your immediate presence will be required to clarify the circumstances. However, more often than not, this does not happen.
We would like to draw your attention to several important points. Income tax refund is possible only for those annual periods in which payment for medical procedures and medicines was made.
Receiving the full amount in a lump sum payment is possible only after the end of the current tax period, that is, next year. If the timely registration of the deduction did not occur, the procedure can be carried out later, however, no later than the course of the next two years, since, according to the letter of the law, payments on deductions are made for the past three years before the current one. tax period of the year.
The return of 13% of the amount of treatment received is a serious help for the citizens of the Russian Federation, since domestic medicine, despite its nominal free of charge, requires serious investments. The quality, timeliness and general level of medical services provided depend on the money paid. By creating a special list of procedures that are considered expensive, you can get tangible compensation for expenses and maintain the well-being of the family at the proper level.
Do not forget to regularly check the list, as it is supplemented annually with new items, because the prices for medical services are growing. It is important to remember that funds spent on treatment on the recommendation of a doctor are subject to a refund. Simply put, a citizen will not be able to get a deduction for the purchase of cold medicines.
Be attentive to filling out and processing documents, follow the procedure for obtaining a deduction gradually, and soon you will receive the money you are entitled to by law.
