Статьи / Журнал /
Новости
24 августа 2020
Фото: depositphotos.com
Выпуск:
№199, август 2020
1718 просмотров
Array
(
[0] => Array
(
[ID] => 16466
[~ID] => 16466
[NAME] => apteka.ru/search/?q=%D1%81%D1%82%D0%B5%D0%BB%D0%BB%D0%B0%D0%BD%D0%B8%D0%BD&order=products%2Cmaterials&vendor=
[~NAME] => apteka.ru/search/?q=%D1%81%D1%82%D0%B5%D0%BB%D0%BB%D0%B0%D0%BD%D0%B8%D0%BD&order=products%2Cmaterials&vendor=
[DATE_ACTIVE_FROM] => 01.09.2019 11:17:00
[~DATE_ACTIVE_FROM] => 01.09.2019 11:17:00
[IBLOCK_ID] => 12
[~IBLOCK_ID] => 12
[PREVIEW_PICTURE] => 8171
[~PREVIEW_PICTURE] => 8171
)
[PROPERTIES] => Array
(
[SWF] => Array
(
[ID] => 99
[TIMESTAMP_X] => 2018-08-19 19:34:17
[IBLOCK_ID] => 12
[NAME] => Ссылка во флеше (link1)
[ACTIVE] => Y
[SORT] => 500
[CODE] => SWF
[DEFAULT_VALUE] =>
[PROPERTY_TYPE] => S
[ROW_COUNT] => 1
[COL_COUNT] => 50
[LIST_TYPE] => L
[MULTIPLE] => N
[XML_ID] =>
[FILE_TYPE] =>
[MULTIPLE_CNT] => 5
[TMP_ID] =>
[LINK_IBLOCK_ID] => 0
[WITH_DESCRIPTION] => N
[SEARCHABLE] => N
[FILTRABLE] => N
[IS_REQUIRED] => N
[VERSION] => 1
[USER_TYPE] =>
[USER_TYPE_SETTINGS] =>
[HINT] =>
[PROPERTY_VALUE_ID] =>
[VALUE] =>
[DESCRIPTION] =>
[VALUE_ENUM] =>
[VALUE_XML_ID] =>
[VALUE_SORT] =>
[~VALUE] =>
[~DESCRIPTION] =>
[~NAME] => Ссылка во флеше (link1)
[~DEFAULT_VALUE] =>
)
[LINK] => Array
(
[ID] => 100
[TIMESTAMP_X] => 2018-08-19 19:34:17
[IBLOCK_ID] => 12
[NAME] => Ссылка (без протокола)
[ACTIVE] => Y
[SORT] => 500
[CODE] => LINK
[DEFAULT_VALUE] =>
[PROPERTY_TYPE] => S
[ROW_COUNT] => 1
[COL_COUNT] => 50
[LIST_TYPE] => L
[MULTIPLE] => N
[XML_ID] =>
[FILE_TYPE] =>
[MULTIPLE_CNT] => 5
[TMP_ID] =>
[LINK_IBLOCK_ID] => 0
[WITH_DESCRIPTION] => N
[SEARCHABLE] => N
[FILTRABLE] => N
[IS_REQUIRED] => N
[VERSION] => 1
[USER_TYPE] =>
[USER_TYPE_SETTINGS] =>
[HINT] =>
[PROPERTY_VALUE_ID] => 320465417
[VALUE] => apteka.ru/search/?q=%D0%B1%D0%B5%D1%80%D0%B5%D1%88&order=products%2Cmaterials&vendor=0
[DESCRIPTION] =>
[VALUE_ENUM] =>
[VALUE_XML_ID] =>
[VALUE_SORT] =>
[~VALUE] => apteka.ru/search/?q=%D0%B1%D0%B5%D1%80%D0%B5%D1%88&order=products%2Cmaterials&vendor=0
[~DESCRIPTION] =>
[~NAME] => Ссылка (без протокола)
[~DEFAULT_VALUE] =>
)
[WEBINARS] => Array
(
[ID] => 102
[TIMESTAMP_X] => 2020-11-05 08:23:57
[IBLOCK_ID] => 12
[NAME] => Вебинары
[ACTIVE] => Y
[SORT] => 500
[CODE] => WEBINARS
[DEFAULT_VALUE] =>
[PROPERTY_TYPE] => E
[ROW_COUNT] => 1
[COL_COUNT] => 30
[LIST_TYPE] => L
[MULTIPLE] => Y
[XML_ID] =>
[FILE_TYPE] =>
[MULTIPLE_CNT] => 5
[TMP_ID] =>
[LINK_IBLOCK_ID] => 5
[WITH_DESCRIPTION] => N
[SEARCHABLE] => N
[FILTRABLE] => Y
[IS_REQUIRED] => N
[VERSION] => 1
[USER_TYPE] => EList
[USER_TYPE_SETTINGS] => Array
(
[size] => 20
[width] => 0
[group] => Y
[multiple] => Y
)
[HINT] =>
[PROPERTY_VALUE_ID] =>
[VALUE] =>
[DESCRIPTION] =>
[VALUE_ENUM] =>
[VALUE_XML_ID] =>
[VALUE_SORT] =>
[~VALUE] =>
[~DESCRIPTION] =>
[~NAME] => Вебинары
[~DEFAULT_VALUE] =>
)
[TYPES] => Array
(
[ID] => 103
[TIMESTAMP_X] => 2018-08-20 03:08:52
[IBLOCK_ID] => 12
[NAME] => Где показывать
[ACTIVE] => Y
[SORT] => 500
[CODE] => TYPES
[DEFAULT_VALUE] =>
[PROPERTY_TYPE] => L
[ROW_COUNT] => 20
[COL_COUNT] => 30
[LIST_TYPE] => C
[MULTIPLE] => Y
[XML_ID] =>
[FILE_TYPE] =>
[MULTIPLE_CNT] => 5
[TMP_ID] =>
[LINK_IBLOCK_ID] => 0
[WITH_DESCRIPTION] => N
[SEARCHABLE] => N
[FILTRABLE] => Y
[IS_REQUIRED] => N
[VERSION] => 1
[USER_TYPE] =>
[USER_TYPE_SETTINGS] =>
[HINT] =>
[PROPERTY_VALUE_ID] => Array
(
[0] => 320482201
)
[VALUE] => Array
(
[0] => Страница статьи (273px)
)
[DESCRIPTION] => Array
(
[0] =>
)
[VALUE_ENUM] => Array
(
[0] => Страница статьи (273px)
)
[VALUE_XML_ID] => Array
(
[0] => ade3837e8e0b9a67adab1fec2bc57639
)
[VALUE_SORT] => Array
(
[0] => 500
)
[VALUE_ENUM_ID] => Array
(
[0] => 458
)
[~VALUE] => Array
(
[0] => Страница статьи (273px)
)
[~DESCRIPTION] => Array
(
[0] =>
)
[~NAME] => Где показывать
[~DEFAULT_VALUE] =>
)
[RUBRICS] => Array
(
[ID] => 104
[TIMESTAMP_X] => 2018-08-20 03:09:12
[IBLOCK_ID] => 12
[NAME] => Рубрики
[ACTIVE] => Y
[SORT] => 500
[CODE] => RUBRICS
[DEFAULT_VALUE] =>
[PROPERTY_TYPE] => G
[ROW_COUNT] => 1
[COL_COUNT] => 30
[LIST_TYPE] => L
[MULTIPLE] => Y
[XML_ID] =>
[FILE_TYPE] =>
[MULTIPLE_CNT] => 20
[TMP_ID] =>
[LINK_IBLOCK_ID] => 2
[WITH_DESCRIPTION] => N
[SEARCHABLE] => N
[FILTRABLE] => Y
[IS_REQUIRED] => N
[VERSION] => 1
[USER_TYPE] =>
[USER_TYPE_SETTINGS] =>
[HINT] =>
[PROPERTY_VALUE_ID] =>
[VALUE] =>
[DESCRIPTION] =>
[VALUE_ENUM] =>
[VALUE_XML_ID] =>
[VALUE_SORT] =>
[~VALUE] =>
[~DESCRIPTION] =>
[~NAME] => Рубрики
[~DEFAULT_VALUE] =>
)
[VIEWS] => Array
(
[ID] => 105
[TIMESTAMP_X] => 2018-08-19 23:38:24
[IBLOCK_ID] => 12
[NAME] => Показы
[ACTIVE] => Y
[SORT] => 500
[CODE] => VIEWS
[DEFAULT_VALUE] =>
[PROPERTY_TYPE] => N
[ROW_COUNT] => 1
[COL_COUNT] => 30
[LIST_TYPE] => L
[MULTIPLE] => N
[XML_ID] =>
[FILE_TYPE] =>
[MULTIPLE_CNT] => 5
[TMP_ID] =>
[LINK_IBLOCK_ID] => 0
[WITH_DESCRIPTION] => N
[SEARCHABLE] => N
[FILTRABLE] => N
[IS_REQUIRED] => N
[VERSION] => 1
[USER_TYPE] =>
[USER_TYPE_SETTINGS] =>
[HINT] =>
[PROPERTY_VALUE_ID] =>
[VALUE] =>
[DESCRIPTION] =>
[VALUE_ENUM] =>
[VALUE_XML_ID] =>
[VALUE_SORT] =>
[~VALUE] =>
[~DESCRIPTION] =>
[~NAME] => Показы
[~DEFAULT_VALUE] =>
)
[CLICKS] => Array
(
[ID] => 106
[TIMESTAMP_X] => 2018-08-19 23:38:24
[IBLOCK_ID] => 12
[NAME] => Клики
[ACTIVE] => Y
[SORT] => 500
[CODE] => CLICKS
[DEFAULT_VALUE] =>
[PROPERTY_TYPE] => N
[ROW_COUNT] => 1
[COL_COUNT] => 30
[LIST_TYPE] => L
[MULTIPLE] => N
[XML_ID] =>
[FILE_TYPE] =>
[MULTIPLE_CNT] => 5
[TMP_ID] =>
[LINK_IBLOCK_ID] => 0
[WITH_DESCRIPTION] => N
[SEARCHABLE] => N
[FILTRABLE] => N
[IS_REQUIRED] => N
[VERSION] => 1
[USER_TYPE] =>
[USER_TYPE_SETTINGS] =>
[HINT] =>
[PROPERTY_VALUE_ID] =>
[VALUE] =>
[DESCRIPTION] =>
[VALUE_ENUM] =>
[VALUE_XML_ID] =>
[VALUE_SORT] =>
[~VALUE] =>
[~DESCRIPTION] =>
[~NAME] => Клики
[~DEFAULT_VALUE] =>
)
[ARTICLE] => Array
(
[ID] => 116
[TIMESTAMP_X] => 2019-05-17 13:18:54
[IBLOCK_ID] => 12
[NAME] => Статьи
[ACTIVE] => Y
[SORT] => 500
[CODE] => ARTICLE
[DEFAULT_VALUE] =>
[PROPERTY_TYPE] => E
[ROW_COUNT] => 1
[COL_COUNT] => 30
[LIST_TYPE] => L
[MULTIPLE] => Y
[XML_ID] =>
[FILE_TYPE] =>
[MULTIPLE_CNT] => 5
[TMP_ID] =>
[LINK_IBLOCK_ID] => 2
[WITH_DESCRIPTION] => N
[SEARCHABLE] => N
[FILTRABLE] => N
[IS_REQUIRED] => N
[VERSION] => 1
[USER_TYPE] => EList
[USER_TYPE_SETTINGS] => Array
(
[size] => 20
[width] => 0
[group] => N
[multiple] => Y
)
[HINT] =>
[PROPERTY_VALUE_ID] => Array
(
[0] => 320482202
)
[VALUE] => Array
(
[0] => 32724
)
[DESCRIPTION] => Array
(
[0] =>
)
[VALUE_ENUM] =>
[VALUE_XML_ID] =>
[VALUE_SORT] =>
[~VALUE] => Array
(
[0] => 32724
)
[~DESCRIPTION] => Array
(
[0] =>
)
[~NAME] => Статьи
[~DEFAULT_VALUE] =>
)
[CRIB] => Array
(
[ID] => 117
[TIMESTAMP_X] => 2019-05-30 07:53:16
[IBLOCK_ID] => 12
[NAME] => Шпаргалки
[ACTIVE] => Y
[SORT] => 500
[CODE] => CRIB
[DEFAULT_VALUE] =>
[PROPERTY_TYPE] => E
[ROW_COUNT] => 1
[COL_COUNT] => 30
[LIST_TYPE] => L
[MULTIPLE] => N
[XML_ID] =>
[FILE_TYPE] =>
[MULTIPLE_CNT] => 5
[TMP_ID] =>
[LINK_IBLOCK_ID] => 3
[WITH_DESCRIPTION] => N
[SEARCHABLE] => N
[FILTRABLE] => N
[IS_REQUIRED] => N
[VERSION] => 1
[USER_TYPE] => EList
[USER_TYPE_SETTINGS] => Array
(
[size] => 20
[width] => 0
[group] => N
[multiple] => N
)
[HINT] =>
[PROPERTY_VALUE_ID] =>
[VALUE] =>
[DESCRIPTION] =>
[VALUE_ENUM] =>
[VALUE_XML_ID] =>
[VALUE_SORT] =>
[~VALUE] =>
[~DESCRIPTION] =>
[~NAME] => Шпаргалки
[~DEFAULT_VALUE] =>
)
)
[1] => Array
(
[ID] => 15705
[~ID] => 15705
[NAME] => Стелланин апрель
[~NAME] => Стелланин апрель
[DATE_ACTIVE_FROM] => 01.04.2019 13:37:00
[~DATE_ACTIVE_FROM] => 01.04.2019 13:37:00
[IBLOCK_ID] => 12
[~IBLOCK_ID] => 12
[PREVIEW_PICTURE] => 7449
[~PREVIEW_PICTURE] => 7449
)
[2] => Array
(
[ID] => 32741
[~ID] => 32741
[NAME] => Береш Май Обзор писем РЗН
[~NAME] => Береш Май Обзор писем РЗН
[DATE_ACTIVE_FROM] => 28.05.2020 08:53:00
[~DATE_ACTIVE_FROM] => 28.05.2020 08:53:00
[IBLOCK_ID] => 12
[~IBLOCK_ID] => 12
[PREVIEW_PICTURE] => 10191
[~PREVIEW_PICTURE] => 10191
)
)

Как получить налоговый вычет за ЛС, не имея рецепта: поясняет налоговая служба
Федеральная налоговая служба дала разъяснения о правилах получения налогового вычета по налогу на доходы физических лиц в размере стоимости лекарственных препаратов для медицинского применения. Ведомство пояснило, в каких случаях компенсацию можно получить, не предоставляя рецепт на лекарство. Соответствующее информационное письмо от 17.08.2020 № СД-4-11/13227 опубликовано 18 августа на сайте ФНС.
Напомним, что, согласно 219‑й статье Налогового кодекса, пациенты могут получить социальный налоговый вычет — 13 % от стоимости лекарственных препаратов, приобретенных за свои деньги, если они назначены лечащим врачом. При этом сумма, потраченная на лекарства, не должна превышать 120 тысяч рублей за налоговый период.
Для получения компенсации необходимо предоставить документы, подтверждающие назначение лечащим врачом приобретенных за свой счет ЛС. В частности — рецепт на лекарственные препараты.
ФНС отмечает, что налоговый вычет можно получить и без рецепта — при оказании медицинской помощи в условиях стационара. Причина заключается в том, что подобное назначение может проходить без оформления рецепта. В этом случае вместо рецепта для подтверждения фактических расходов на приобретение ЛС можно предоставить сведения из медицинской документации пациента.
Напомним, что ранее налоговый вычет можно было получить только за ЛС, входящие в специальный перечень. Однако в конце мая прошлого года был принят закон, который разрешил получать компенсацию за абсолютно любые препараты, назначенные врачом.
зарегистрированным пользователям