Certificate to Tax Services

1.General rules.

1.1. These Rules for issuing a certificate of payment for medical services to the Federal State Budgetary Institution “NMIC of Radiology” of the Ministry of Health of the Russian Federation (hereinafter referred to as the Institution) for submission to the tax authorities (hereinafter referred to as the Rules) determine the procedure and conditions for providing information on actually received and paid 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:

p. 3 of 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” is a document on payment for medical services in an Institution for submission to the tax authorities in the form approved by 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;
“patient” — an individual who intends to receive a Certificate of payment for medical services, and who has received treatment in an Institution in accordance with a contract for the provision of paid medical services;
“taxpayer” — an individual – husband (wife), son (daughter) of a patient receiving medical services in an Institution;
“contractor” — federal state budgetary institution “National Medical Research Center” of the Ministry of Health of the Russian Federation; “contract for the provision of paid medical services” — a document according to which the contractor undertakes to provide medical care to the patient on a reimbursable basis on the instructions of the patient (customer), and the patient (customer) undertakes to pay for these services.

2.Terms of Reference.

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

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

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

invoice and cash receipt for payment of medical services;
contracts for the provision of paid medical services;
patient passports;
taxpayer passports;
Taxpayer’s TIN.

2.4. The patient (taxpayer) submits a set of copies of documents in accordance with clause2.3. Rules for obtaining a Certificate to the e-mail 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 date of submission of the list of documents according to paragraph2.3. Rules;

2.6. In case the patient loses an invoice / cash receipt for payment of medical services, the person responsible for issuing the Certificate forms a document confirming payment for medical services;

2.7. In addition to the Certificate, the responsible person forms a duplicate of the contract for the provision of paid medical services on the date of the beginning of the provision of paid services to the patient for the reporting period and a copy of the license of the Institution;

2.8. The institution sends a package of documents by mail of the Russian Federation: a certificate, a duplicate of the contract for the provision of paid medical services and a copy of the license to the postal address specified by the Patient (taxpayer).