In the Russian Federation (according to article 219 of the Tax Code of the Russian Federation), you can apply for a tax deduction for treatment, and all words will return part of the money spent on treatment.
Tax on personal income is 13%.
Taxpayers who make a profit for which tax rates are set (9%, 30% and 35%). In accordance with the principle of a single income tax (UTII) and the simplified taxation system (USN).
The total amount of social tax deduction is provided to the taxpayer in the amount of actual expenses incurred, but does not exceed 120,000 rubles. in the tax period (including the cost of treatment and the purchase of medicines, for their training, for the payment of pension contributions under contracts of non-state pension provision and voluntary pension insurance).
The amount of tax deduction is provided in the amount of actually incurred and documented expenses.
Types of treatment and medicines, the costs of which are taken into account when reducing taxable income, are set in special lists approved by the Government of the Russian Federation Decree No. 201 of March 19, 2001.
To obtain these deductions, it is necessary to file a 3-NDFL tax declaration together with the declared social deduction.
The declaration form can be obtained from the tax inspectorate at the place of residence. You can "download" from the website of the Office of the Federal Tax Service of Russia.
The following documents must be attached to the declaration:
If the tax return is to be confirmed within a year, then it is not required to indicate its rights to the deduction, and it should have the right to require clarification of the tax declaration and the application for the provision of general deductions. For example, in 2010, the taxpayer is entitled to declare his unused right to a deduction for treatment expenses incurred in 2007–2009.
Information on the provision of property tax deduction can be obtained from the tax inspectorate at the place of residence.
Please note that lost cash checks are not restored.
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