Катрен Стиль
Налоговый вычет можно будет получить за все лекарства по рецепту
30 мая Государственная дума в третьем окончательном чтении приняла закон о внесении изменений в отдельные статьи Налогового кодекса. Одной из поправок является отмена специального перечня лекарственных препаратов, за которые гражданин может получить налоговый вычет.
Согласно 219 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. Вычет распространяется не на все ЛС, а только на включенные в специальный список, утвержденный Постановлением Правительства РФ от 19.03.2001 № 201.
Последний раз постановление и список корректировались в 2007 году. За это время часть препаратов уже вышла из оборота, а также появилось большое количество новых ЛС. Ранее в правительстве предлагали заменить отсылку к этому постановлению на перечень ЖНВЛП. Но в итоговом варианте было решено совсем отказаться от специального списка лекарств. Таким образом, граждане теперь смогут получать налоговый вычет за любые лекарственные препараты, назначенные врачом.
31 мая 2019
Фото: depositphotos.com
Выпуск: №184, май 20193323 просмотров
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