Tax deduction

According to art. 219 sp. 3 p. 1 of the Russian Tax Code, it is possible to return a part of money, which have been spent for treatment in Onco.Rehab, in a tax office.

This article says that every taxpayer has the right for an annual social tax deduction for treatment. Its sum in one tax period represents no more than 120 000 rub.

In case of expensive kinds of treatment, the sum of tax deduction equals the amount of actual expenses. The list of expensive kinds of treatment is determined by the Decree of the Government of the Russian Federation dated April 8, 2020, No. 458 “On approval of the list of medical services and expensive kinds of treatment in medical organizations, at individual entrepreneurs, performing medical activity, that can be deducted from personal income taxes if they were paid from a taxpayer’s own funds”.

This list includes different kinds of cancer treatment.

Services that provide tax deduction

Social tax deduction can significantly ease the NDFL tax base for the sum, which has been spent for the treatment during the tax year.

In the list of medical services, performed by medical organizations, individual entrepreneurs, performing medical activity, to a taxpayer, his/her spouse, parents, children (including adopted) under the age of 18, fosterlings under the age of 18, which can be deducted include:

1. Medical services, performed within primary health care in outpatient conditions or in day care conditions.
2. Medical services, performed within specialized medical care, except highly technological medical care in inpatient conditions and day care conditions.
3. Medical services, performed within emergency care, including specialized emergency care, medical care not in a medical organization, also in outpatient and inpatient conditions.
4. Medical services connected with medical evacuations.
5. Medical services, performed within palliative medical care in outpatient conditions, including home, in day care and inpatient conditions, except medical services, which are included in the list of expensive kinds of treatment in medical organizations, at individual entrepreneurs, performing medical activity, which cost is taken into account while determining the dedicated sum according to the Decree of the Government of the Russian Federation dated April 8, 2020, No. 458 “On approval of the list of medical services and expensive kinds of treatment in medical organizations, at individual entrepreneurs, performing medical activity, that can be deducted from personal income taxes if they were paid from a taxpayer’s own funds”.
6. Medical services, performed within spa treatment.

Having collected the necessary documents, you will get the discrepancy between the tax paid before and the tax, which will be calculated considering social deduction for the treatment.

Documents that are necessary to get tax deduction for treatment

• Copy of the contract for performing paid medical services, which is signed between a taxpayer and a health care organization.
• Copy of the license for performing medical services of a health care organization.
• Income certificate on form 2-NDFL.
• Certificate of the established sample on payment of medical services with the taxpayer’s INN for submission to tax authorities.
• Copy of the act with the list of performed services.
• Copies of pay documents, proving the fact of the payment for medical services (receipt or bank statement).
• Copies of the birth certificate, marriage certificate and other documents that prove relationship in case of payment of medical services for your child, spouse, parent, etc.
• Original of the tax declaration.

Employees of Onco.Rehab really want to decrease the financial load of patients. Our managers will prepare for you all documents, which are necessary for the social tax deduction for treatment.

You can get the social deduction during three years after the end of the year, when the treatment took place. That is why it is so important to keep all documents, concerning getting medical care.