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.
Procedure for provision this deduction, and also necessary documents discussed in the article “Tax deduction for expenses for treatment and purchase of medicines.”

The list of documents provided by an individual to the tax office to receive a social deduction is 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 payment certificate 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 the 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 they calmly meet halfway and indicate the required 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 tax authorities(extract from the 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 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 in tax service You must provide a set of documents. 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 Russian Federation completed by all healthcare institutions licensed to provide 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

Main documents:

1. Tax return according to form 3-NDFL. The original declaration is submitted.
2. Passport or a document replacing it. Certified copies of the first
passport pages (basic information + registration pages).
3. Certificate of income in form 2-NDFL. You receive it at your place of work. The original 2-NDFL certificate is submitted.
Note
If you worked in several places during the year, you will need certificates from all employers.
4., to which the tax office will transfer money to you.
The original application is submitted.
5. A copy of the child’s birth certificate - if there is a deduction for children
6. A copy of the marriage certificate - if the deduction is for a spouse
7. A copy of your birth certificate - if the deduction is for parents

Documents required when filing a deduction for medical services:

1. Certificate of payment for medical services in the form approved
Order of the Ministry of Health of Russia N 289, Ministry of Taxes of Russia N BG-3-04/256 dated July 25, 2001.
You can obtain this certificate from medical organization who provided you with a service.
The original certificate is submitted.
Note
a) The certificate indicates the cost of the medical service paid by you
(regular services correspond to code 1, expensive services correspond to code 2).
Depending on the code included in the help, the size will depend tax deduction.
Determining the code of medical services provided is within the competence of the medical institution,
who issued the certificate (letter of the Federal Tax Service of Russia dated June 13, 2006 N 04-2-03/124@)
b) when undergoing treatment at a sanatorium-resort institution, you will receive a certificate
which will indicate the cost of treatment.

Certified copies must be submitted.
3. Agreement with a medical institution for the provision of medical services.
A certified copy of the agreement is submitted.
4. License of a medical institution to carry out medical activities.
A certified copy of the license is submitted. (According to clause 2.4, clause 2 of the Letter of the Federal Tax Service dated August 31, 2006 N SAE-6-04/876@, if the license details are reflected in the contract for the provision of medical services, then a copy of the license need not be presented)

Documents required when applying for a deduction for the purchase of medicines:

1. Recipe according to form N 107-1/у. The prescription must be written out in two copies,
certified by the signature and personal seal of the doctor, as well as the seal of the healthcare institution.
You will buy one copy of the medicine by presenting it at the pharmacy,
and on the second, in which there is a stamp “For the tax authorities of the Russian Federation”
indicating your TIN, use when filing a declaration in tax office.
The original recipe is provided.
2. Payment orders or cash receipts with cash receipt orders.
Certified copies must be submitted.

Documents required when applying for a deduction for voluntary health insurance:

1. Agreement with an insurance company or policy. A certified copy is submitted.
2. Payment orders, receipts or cash receipts with cash receipt orders.
Certified copies must be submitted.
3. License of an insurance organization to carry out insurance activities.
A certified copy is submitted.

Methods of document certification

- notarized. Allows you to avoid doubts about the authenticity of documents when checking by the inspectorate and, accordingly, you will not need to additionally provide originals if necessary
- self-certification. To do this, you must certify each page of the copy as follows: “Copy is correct” Your signature / Signature transcript / Date

Certificate form for submission to tax authorities

Hello! I submitted documents for a deduction for treatment. The tax authority did not accept the documents, justifying this by the fact that the certificates for treatment were filled out incorrectly (it should have been written “for submission to the tax authorities”) and the prescription should be in form 107/1-u. Tell me where to download the correct forms and how to fill them out? Maybe there is a sample filling somewhere? I downloaded a form from 2001 - is it valid? First there is a “spine”, does it need to be filled out too? "Appendix No. 1 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 CORNER TO THE CERTIFICATE OF PAYMENT FOR MEDICAL SERVICES FOR SUBMITTING TO THE TAX AUTHORITIES OF THE RUSSIAN FEDERATION No. _______" And what date should I put here? If the certificates were, for example, from October 2016, and the documents were returned to me in February. "CERTIFICATE OF PAYMENT FOR MEDICAL SERVICES FOR SUBMISSION TO THE TAX AUTHORITIES OF THE RUSSIAN FEDERATION N _____ dated "__" ____________ 20__."

Hello, Anastasia.

When filing a tax deduction for the purchase of medicines and refund for treatment provided:

Recipe in form N 107-1/у with a special stamp “For the tax authorities of the Russian Federation, taxpayer INN.” Such a prescription is issued by your attending physician: either immediately along with receiving a similar form for the pharmacy, or later based on entries in the medical record. Submitted to the Federal Tax Service original prescription

Certificate of payment for medical services according to the form approved by Order of the Ministry of Health of Russia N 289, Ministry of Taxes of Russia N BG-3-04/256 dated July 25, 2001. You can obtain this certificate from the medical organization that provided you with the service. Submitted to the Federal Tax Service original certificates

Certificate forms are subject to strict recording, storage and use in bound form with continuous numbering. The certificate is issued to the taxpayer, the counterfoil of the certificate remains in the health care institution and must be stored for 3 years.

A certificate of payment for medical services for the tax authorities according to 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 expenses individual, which are associated with medicinal 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 claiming a refund income tax, which is provided in connection with expenses cash for treatment, is obliged to provide the tax office with written evidence 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 personal income tax refund, is issued not only in case of payment for medical procedures, but also.

To whom can it be issued?

According to tax legislation social deduction is 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:

1. 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.
2. 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.
3. 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! Full list 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 state form, may issue documents evidencing purchase medicines or making 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

Like most various types documentation for a certificate indicating the taxpayer's expenses for treatment, a certain form was 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:

1. The document must be issued on paper only in a certain format - A5.
2. 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 it into the form necessary information it is considered invalid. The certificate must indicate:

• Details. 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 recovery. The amount of such expenses is usually written in words. This is done in order to eliminate all possible 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 document, the position he holds in the medical organization, as well as contact number phone.
• 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.

Appendix 1. Certificate of payment for medical services for submission to the tax authorities of the Russian Federation Appendix 2. Instructions for recording, storing and filling out Certificates of payment for medical services for submission to the tax authorities of the Russian Federation Appendix 3. Procedure for prescribing medicines prescribed by the attending physician to the taxpayer and acquired by him at his own expense, the value of which is taken into account when determining the amount of social tax deduction

Order of the Ministry of Health of the Russian Federation and the Ministry of Taxes of the Russian Federation of July 25, 2001 N 289/BG-3-04/256
"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 treatment in medical institutions Russian Federation, medicines, the payment amounts for which are at the expense of own funds taxpayers are taken into account when determining the amount of social tax deduction"

In order to ensure the implementation of 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 of the Russian Federation, medicines, the amounts of payment for which at the expense of the taxpayer’s own funds are taken into account when determining the amount of social tax deduction "we order:

1.2. instructions for recording, storing and filling out a certificate of payment for medical services for submission to the tax authorities of the Russian Federation (Appendix No. 2);

1.3. the procedure for prescribing medicines prescribed by the attending physician to the taxpayer and purchased by him at his own expense, the amount of the cost of which is taken into account when determining the amount of social tax deduction (Appendix No. 3).

2. To prescribe medications prescribed by the attending physician to the taxpayer and purchased by him at his own expense, the cost of which is taken into account when determining the amount of social tax deduction, prescription form registration form N 107/u.

3. To the heads of healthcare institutions of federal subordination, the Russian Academy of Medical Sciences, and heads of healthcare authorities of the constituent entities of the Russian Federation:

3.1 organize work on issuing certificates of payment for medical services for submission to the tax authorities of the Russian Federation in accordance with this order.

4. Control over the implementation of this order is entrusted to the First Deputy Minister of Health of the Russian Federation A.I. Vyalkov and the Deputy Minister of the Russian Federation for Taxes and Duties S.Kh. Aminev.

_________________________________

Registration No. 2874

The form “Certificate of payment for medical services for submission to the tax authorities of the Russian Federation”, instructions for its recording, storage and completion, as well as the procedure for prescribing medicines prescribed by the attending physician to the taxpayer and purchased by him at his own expense, the amount of the cost of which is taken into account when determining the amount of social tax deduction.

The certificate certifies the fact of receiving a medical service and paying for it through the cash desk of a health care institution at the expense of the taxpayer. It is filled out by all healthcare institutions licensed to carry out medical activities, regardless of departmental subordination and form of ownership.

Order of the Ministry of Health of the Russian Federation and the Ministry of Taxes of the Russian Federation 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 of treatment in medical institutions Russian Federation, medicines, the amounts paid for at the expense of the taxpayer’s own funds are taken into account when determining the amount of social tax deduction"

Registration No. 2874

This order comes into force 10 days after the day of its official publication

The text of the order was published in the weekly supplement to the newspaper " Financial Russia"dated August 22, 2001, N 30, in Rossiyskaya Gazeta (weekend edition N 35) dated August 31, 2001, N 169, in the Bulletin of Regulatory Acts federal bodies executive power of August 27, 2001, N 35, in the Financial Newspaper, September 2001, N 37, in the Economy and Life newspaper, September 2001, N 39, in the Tax Bulletin magazine, 2001 g., N 10, in the magazine " Regulatory acts for an accountant" dated October 8, 2001, N 19, in the Bulletin of the Ministry of Labor and Social Development of the Russian Federation, 2001, N 11, in the magazine "Russian Tax Courier", tab "Taxation Documents", 2001, N 10

By decision Supreme Court RF dated October 12, 2011 N GKPI11-1422 this order is recognized as not contradicting current legislation