Certificate of payment for medical services in NMRRC

Statements of medical expenses

General rules.

1.1. These Rules for issuing a certificate of payment for medical services in the National Medical Research Oncological Centre of the Ministry of Health of the Russian Federation for submission to the tax authorities determine the procedure and conditions for providing information on actually received and paid for medical services in accordance with the order of the Ministry of Health of the Russian Federation and the Ministry of Health of the Russian Federation No. 289/BG-3-04/256 of July 25, 2001;

1.2. These Rules are developed in accordance with the following regulatory legal acts:

Clause 3, Article 219 of the Tax Code of the Russian Federation;
By Order of the Ministry of Health of Russia and the Ministry of Health of Russia No. 289/BG-3-04/256 dated July 25, 2001;

1.3. For the purposes of these Rules, the following basic concepts are used:

“Certificate” – a document on payment for medical services in the Institution for submission to the tax authorities in the form approved by the Order of the Ministry of Health of the Russian Federation and the Ministry of Health of the Russian Federation No. 289/BG—3-04/256 dated July 25, 2001, valid until 31.12.2023 . Starting from 2024, expenses for payment for medical services shall be formalized using a new form of certificate according to Order of the Federal Tax Service of Russia No. EA-7-11/824@ dated 08.11.2023.

2. Conditions of providing the Statement.

2.1. The certificate certifies the fact of receiving a medical service and its payment through the cash desk of the Institution at the expense of the patient’s (taxpayer’s) funds;

2.2. The certificate is issued at the request of the patient (taxpayer) who paid for medical services rendered to him/her personally, his/her spouse, his/her parents;

2.3. The certificate is issued once after payment for medical services and full complex of treatment in the Institution for one tax period in the presence of the following documents:

invoice and cashier’s check for payment for medical services;
contract for paid medical services;
patient’s passport;
passport of the taxpayer with the date of birth in the obligatory order;
taxpayer’s TIN.

2.4. The patient (taxpayer) submits a set of copies of documents according to p.2.3. of the Rules to receive the Certificate to the electronic address of the Institution at the specified contacts, indicating the degree of kinship and full postal address;

2.5. The term of production of the Certificate is up to 10 (ten) working days from the moment of submission of the list of documents according to p.2.3. of the Rules;

2.6. In case the patient loses the invoice/cashier’s check for payment for medical service, the person responsible for issuing the Certificate shall form a document confirming the payment for medical service;

2.7. In addition to the Certificate, the person responsible for issuing the Certificate shall form a duplicate copy of the contract of paid provision of medical services as of the date of commencement of provision of paid services to the patient for the reporting period and a copy of the Institution’s license;

2.8. The Institution sends the package of documents by post of the Russian Federation: Certificate, duplicate of the contract of reimbursable provision of medical services and a copy of the license to the mailing address specified by the Patient (taxpayer).