Instruction
1
Update: the return of the tax period (calendar year) to be part of the cost of the taxpayer for services rendered by medical institutions of the Russian Federation (public or private), licensed to carry out medical activities. A list of these services approved by Resolution of the Government of the Russian Federation of 19.03.2001 N 201.
2
The monetary amount of the deduction is determined by the sum of the actual cost of treatment, but not more than 120 000 rubles (with the exception of expenses on expensive treatment, the types of which are listed in Regulation No. 201). If the operation, for example, cost 30,000 rubles, you will return 3.900 rubles (13%) .If the operation falls under expensive treatment and costs 300,000 rubles, you must return 39.000 rubles, but only in the case if in the year you paid such income tax or more. (Unfortunately, in subsequent years, a social deduction of treatment, in contrast to a property deduction, not transferred).
3
To obtain the deduction and return of the money for the operation, it is necessary to issue the Declaration 3-NDFL and to provide it to the tax Inspectorate place of registration (not at the place of residence, namely the residence).
Shall be the following documents (copies and originals):
1.Passport (page of the 1st page with name, date and place of birth, the page with the note of registration).
2.The testimony was based on statement on accounting in tax authority).
3.Certificate from the organization accounting of your income for the year on form 2-pit (original).
4.Certificate of payment of medical services, approved by joint order of the Ministry of health of Russia and Ministry of Russia dated 25.07.01, No. 289/BG-3-04/256 (original).
5.License of medical institutions for the right to carry out medical activities.
6.The agreement of the taxpayer on the provision of medical services or for expensive types of treatment.
7.Marriage certificate, if the person receiving the deduction, paid medical care to the spouse (spouse).
8.Birth certificate of the taxpayer (for payment of medical services rendered to its parent).
9.Birth certificate of the child (Ren), if the taxpayer incurred expenses for the treatment of your child (children) under the age of 18 years.
10. Savings book of the taxpayer receiving the deduction. When you make a statement you need to specify the name of the Bank, all its details, the number of your personal account.
Shall be the following documents (copies and originals):
1.Passport (page of the 1st page with name, date and place of birth, the page with the note of registration).
2.The testimony was based on statement on accounting in tax authority).
3.Certificate from the organization accounting of your income for the year on form 2-pit (original).
4.Certificate of payment of medical services, approved by joint order of the Ministry of health of Russia and Ministry of Russia dated 25.07.01, No. 289/BG-3-04/256 (original).
5.License of medical institutions for the right to carry out medical activities.
6.The agreement of the taxpayer on the provision of medical services or for expensive types of treatment.
7.Marriage certificate, if the person receiving the deduction, paid medical care to the spouse (spouse).
8.Birth certificate of the taxpayer (for payment of medical services rendered to its parent).
9.Birth certificate of the child (Ren), if the taxpayer incurred expenses for the treatment of your child (children) under the age of 18 years.
10. Savings book of the taxpayer receiving the deduction. When you make a statement you need to specify the name of the Bank, all its details, the number of your personal account.
Note
In connection with possible amendments to legislation, the amount of the deduction, a list of documents for registration may change. Check the information in your tax office!
Useful advice
The deduction cannot be granted if the operation was paid for by the employer, i.e., costs incurred by an organization that employed the taxpayer.
