The disease is accompanied not only by physical discomfort, but also by material costs. A doctor can get rid of the disease. As for the reimbursement of material costs, the legislation provides for certain financial guarantees for citizens. The norms establish lists of services and a list of medications, upon payment of which it is possible to receive compensation. The law provides for special conditions for the passage of expensive medical events. Let's consider them in more detail.
Reimbursement of personal income tax for treatment
It is provided for in Art. 219 Tax Code. The provisions of the article establish the right of the individual income tax payer to receive a deduction for the purchase of medicines and treatment. In other words, a person receiving an official income can compensate for part of the funds spent on restoring health. Each such citizen transfers to the budget 13, and in some cases 30% of his profits. This is the individual income tax rate. There are forms of profit, as well as their parts, from which deductions to the budget are not made.
Mandatory conditions
Submit documents for personal income compensation can be a working citizen and paying the established 13 or 30%. These conditions are considered basic. However, they are not the only ones. You can get a deduction if:
- Restored own health or relatives.
- The services provided are included in the deduction list.
- The treatment took place in a medical facility operating in accordance with a license.
Drug deduction and insurance compensation
An application for reimbursement of personal income tax can be submitted if:
- The drugs prescribed by the doctor were purchased for themselves or relatives with their own money.
- Purchased medicines are included in the list for which a deduction is provided.
You can count on compensation when paying for VHI if:
- Amounts were paid in their favor or to relatives.
- The insurance company is licensed.
- The contract covers only the treatment itself, without including the cost of medicines.
In these cases, it is important to find out whether the medication or service is on the special list for which the deduction applies. The lists are established by Government Decree of 2011 No. 201.
Compensated Services
A partial refund of personal income tax for treatment is possible if:
- Therapeutic or diagnostic measures were carried out by specialists of the ambulance team.
- A medical examination was carried out.
- Prevention, therapy and diagnosis were performed on an outpatient / inpatient basis.
- Health education activities were carried out .
- Therapy, rehabilitation, diagnostics, and prophylaxis took place in sanatorium-resort conditions.
Important point
Legislation provides for the reimbursement of personal income tax to pensioners and their close relatives. They can expect a full deduction, but the amount from which it will be made should not exceed 50 thousand rubles. The amount of expenses may include payment of insurance premiums and independent purchase of medicines. The amount of tax deduction for expensive treatment activities is not limited. In accordance with its value, a return of 13% is carried out. As a result, the citizen will receive no more than 6500 rubles in his hands. Such deductions are due to all, without exception, pensioners who restored their health from their own means. Therapy can be carried out in private clinics. This is not reflected in the tax deduction. However, if the VHI policy is executed on behalf of the employer, personal income tax is not refunded for treatment.
Payments for employees
The personal income tax refund for treatment cannot be more than 13% of the salary. The maximum amount for deduction is 120 thousand rubles. But only 15,600 rubles are returned, which, in fact, make up these 13%. The legislation establishes a list of medical services to which the specified limit does not apply. This list includes expensive services.
Restoring the health of relatives
As mentioned above, compensation can be counted on if the treatment of loved ones was paid from your own pocket. The list of such relatives is formulated in the UK. This list includes spouses, children, and parents. All these individuals have a first degree of kinship. When submitting documents for tax refunds, it is necessary to take into account that the deduction is supposed if the services were provided by a licensed medical institution and are included in the corresponding list approved by the government decree. The same rule applies to compensation for the cost of drugs prescribed by a doctor.
Expensive medical services
This list includes surgical treatment:
- Congenital pathologies.
- Complex forms of blood diseases.
- Diseases of the nervous system.
- Complex forms of ocular pathologies.
- Respiratory tract diseases.
- Complications of pathologies of the digestive organs.
The list of expensive services also includes treatment:
- Hereditary diseases.
- Pathology of the thyroid gland.
- Complications of myasthenia gravis and polyneuropathy.
- Pathology of connective tissue.
- Pancreatic disease.
- Severe pathologies of the digestive, circulatory and respiratory systems in children.
- Complications of diabetes.
- Malignant tumors by combined means.
- Osteomyelitis.
- Rare forms of anemia and blood coagulation problems.
- Body burns.
- Eye diseases.
- Complications during pregnancy, during and after childbirth.
- Infertility
The same list includes:
- Types of therapy associated with hemodialysis.
- Help preterm infants.
- Implantation, replantation, transplantation.
- Reconstructive surgery on the joints and prosthetics.
All of these services are quite expensive. In this regard, their value when calculating the tax deduction is taken into account in full.
Benefits for IP
For employers who insure their employees under VHI policies, certain concessions are also provided. However, they have their own specifics. First of all, IPs act as taxpayers and therefore already have the opportunity to receive deductions. In addition, the entrepreneur has the right to rely on compensation if he restored the health of relatives. In this matter, the procedure is similar to that provided for individuals. The right to a benefit arises from a citizen at the moment when thirteen percent tax can be withheld from his profit. If an individual’s income is a sufficient amount, he can count on personal income tax refund (dental treatment or other services provided by law). Only part of the personal income deductions will be compensated. Regarding other established fees, this benefit is not provided.
Appointment Procedure
Reimbursement for the purchase of drugs for the treatment, prevention, rehabilitation, diagnosis is possible only for those years in which they were directly paid. For the declaration of income (under f. 3 personal income tax) and receipt of compensation, the deadlines are set. This can be done in the year that follows the time period of 12 months. from the date of payment. That is, if this happened in 2015, then the right to deduction is exercised in 2016.
In the event that for some reason it was not possible to immediately issue compensation within the specified time, this can be done later. However, one condition should be taken into account. It consists in the fact that only three past years are taken into account. That is, in 2016 you can get a deduction for 2015, 2014 and 2013. The process of drawing up a tax benefit consists in collecting the necessary papers, presenting them to the inspection, checking the submitted documents by an authorized specialist and transferring the required funds.
Order of receipt
The legislation establishes a list of documents for tax refunds. The inspection must be submitted:
- An agreement with a licensed health facility.
- Declaration (f. 3 personal income tax).
- Certificate confirming financial costs.
- Help for f. 2 personal income tax.
Registration is carried out in several stages:
- The declaration is filled out.
- An application is submitted to the accounting department of the enterprise for a certificate confirming income.
- Documents are prepared for relatives (if they paid for the restoration of their health or the purchase of medicines for them).
An authorized specialist will provide a form that also needs to be completed. It will contain directly the application for a deduction. Checking papers submitted to the inspection on average takes about 3 months. About a month will be required to transfer the compensation amount. In general, about 4 months will pass before the deduction is received. Recently, however, this procedure has been faster.
Calculation Examples
An employee of the enterprise underwent an operation on the pancreas . Surgical intervention took place in 2013. In total, a citizen needed 700 thousand rubles for 2 years to purchase drugs and pay for the operation itself. The specified operation is included in the list of expensive medical services. By reference, the operation has the encoding "2". Given this, the specified amount is taken into account in full. That is, from 700 thousand rubles 13% is deducted, which amounts to 91 thousand rubles.
Another example. In 2013, a pensioner spent 50 thousand rubles on medication for coronary artery disease. The following year, 2014, his expenses for these events amounted to 20 thousand more. However, the legislation established a limit on compensation of 50 thousand. The type of treatment used does not apply to complexes that are used to restore the cardiovascular system. In this regard, the amount of 100 thousand rubles will be taken into account. Accordingly, a 13% tax deduction will be made from it. It will thus amount to 13 thousand rubles.