The procedure for issuing a certificate of payment for medical services to tax authorities
A medical payment certificate is the primary document used to confirm medical expenses for taxpayers to qualify for a social tax deduction. Legislation has amended the procedure for issuing this certificate. Effective January 1, 2024, organizations providing paid medical services to individuals will issue them a special, standardized certificate of payment for medical services. This new form replaces the entire package of documents that citizens previously had to collect. Furthermore, a medical organization can submit this certificate to the Federal Tax Service on behalf of the taxpayer as part of an information exchange. Galina Klimenko, an expert consultant in the "Budget Sector" department at Garant, will explain the specifics of issuing and processing a medical payment certificate.
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TIME CODES:
00:00 Why is a medical payment certificate needed and where can I get one?
01:23 Who can obtain a certificate of payment for medical services?
02:31 Conditions for issuing a certificate of payment for medical services
03:37 Form of a certificate of payment for medical services
04:47 What amount is indicated on a certificate of payment for medical services?
06:05 Features of obtaining a certificate of payment for medical services
07:06 Timeframes and methods for issuing a certificate of payment for medical services