Types of medical institutions in the Russian Federation. Medical organizations of a special type
New regulatory document No. 529n “On approval of nomenclature medical organizations» dated 08/06/2013 introduced significant changes to the medical care system of the Russian Federation. The consolidation of some primary links led to the need to change the previously generally accepted nomenclature.
With its publication, order No. 627 “On approval of the Unified Nomenclature of State and municipal institutions health care" with all the changes is no longer valid.
Later, in the letter of the Ministry of Health of the Russian Federation No. 17-2/10/2-184 “On the order of the Ministry of Health of Russia dated 08/06/2013 No. 529n” dated 01/16/2014, explanations were given on the use of the adopted law.
The above regulatory document regulates only municipal and. Private and pharmaceutical representative offices, as before, are not regulated by the above law, since they were not medical institutions.
New provisions of terminology and names of medical organizations
Medical terminology is regulated by new provisions in the legislation of the Russian Federation, which must be taken into account in the current name of medical organizations. Basic package regulatory documents, which now regulates issues of state medical care, has led to a tendency for the term “medical and preventive institution” to disappear. Federal Law of the Russian Federation dated November 21, 2011 No. 323-FZ “On the fundamentals of protecting the health of citizens in Russian Federation” in the text does not use the concept of health care facility. However, the definition of MO is given.
You can study the issue in more detail in Article 2 of the law, paragraph 11, which states that a medical organization is a legal entity that carries out its medical activities in accordance with the charter and a license issued by the Russian Federation. Moreover, this definition does not depend on the legal form. Also, the provisions of this Federal Law apply to other legal entities, which, along with their main activities, also carry out medical practice. Moreover, these provisions relate to the provision of medical services. According to legislative laws, individual entrepreneurs engaged in medical activities are also treated as medical organizations.
Term replacement
Thus, the term “health care facility” was completely removed and replaced with the name “medical organization” from all texts of previously adopted and valid documents.
Social services for the population have changed some of the regulatory documents. The term "institution" social services" was replaced by the new wording "social service organization". You can get acquainted with them in more detail by studying the legislative documentation in more detail.
The use of the term “medical organizations” is becoming more common every day. At the same time, the trend is observed not only in documents, but also in means mass media. In addition to clinics, this formulation also includes pharmacies, private medical centers, sanatorium-resort institutions and various preventive organizations.
As for printed periodicals and the professional medical environment, the use of health care facilities is still in use. This is due to its prevalence and the fact that the term has been generally accepted for a very long time. The term LPO is a “therapeutic and preventive organization”. It was adopted later and was not used as often.
For example, the Foundation social insurance The Russian Federation was forced to introduce 02/19/2016 new version 2.0.4.17 programs for medical institutions called “Treatment and preventive institutions”.
Name of medical organization
All MOs are classified by location into several levels:
- Federal;
- Regional, regional, district and republican;
- Interdistrict;
- Municipal;
- District;
- Urban.
In addition to this issue, Order No. 529n made significant changes to the list of names of some medical organizations. Thus, new names were introduced into the MO nomenclature:
- The Bureau medical and social examination;
- Center for Forensic medical examination;
- Center military medical examination;
- Medical squad (including special forces).
Formation of new centers
New medical health centers were formed. This applies to assisted reproductive and high-risk centers medical technologies. A geriatric, treatment and preventive, and genetic center also emerged. Medical rehabilitation center, as well as a medical center for the rehabilitation of disabled people and disabled children with consequences cerebral palsy. A separate area includes rehabilitation centers for drug addicts. Today there are also medical-surgical, palliative care and serological centers. There are multidisciplinary and specialized institutions. Organizations for the protection of motherhood and childhood have also been formed.
Terms excluded from the nomenclature of medical organizations
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At the same time, previously there was a state order of the Ministry of Health and Social Development of the Russian Federation dated October 7, 2005 No. 627, which stated that paramedic and obstetric centers or FAPs are structural divisions of healthcare institutions. However, according to a number of orders, they are still approved and exist as a structural part of medical organizations. From point of view legal regulation questions arise regarding the real situation in the legislation of this division. |
The exception was the term TsRB, which, despite the absence of mentions in Law No. 529n, is still found in some regions. |
Due to such inconsistencies in the nomenclature, errors may occur when changes are made to the new names of some MOs. Also, due to the absence of a number of additional words, it remains unclear whether they can be used. For example, rural, urban. There is no city, children's, central or district clinic. In some cases, the name of the medical organization may be too shortened. Moreover, the name can be much shorter than indicated in the nomenclature itself.
Any violations can cause complications in the provision of pensions for health workers, planning of rest and work schedules. Errors in regulatory documents are also unacceptable.
Thus, practical use Order of the Ministry of Health of the Russian Federation No. 529n requires certain improvements and changes.
Treatment and prevention institutions (MPI) are medical institutions- specialized medical and preventive institutions in which people with certain diseases receive a full range of medical services: diagnosis, treatment, rehabilitation after illnesses.
As a rule, medical care for the population in Russia consists of several systems:
1. Therapeutic medical institutions,
2. Surgical and traumatological institutions.
3. Pediatric medical institutions,
4. Preventive medical institutions - sanatoriums and dispensaries,
5. Special medical institutions - examination departments, stations and emergency departments medical care, medical rescue services, departments and stations blood transfusion,
6. Maternity hospitals.
According to their functions and tasks, healthcare facilities are divided into two types: outpatient clinics and hospitals. Outpatient institutions include outpatient clinics, clinics, health centers, dispensaries, ambulance stations, antenatal clinics, and medical units. (see picture)
The main objectives of health care facilities are:
1. Improving the quality and volume of preventive work.
2. Timely and high-quality examination, treatment and rehabilitation of patients in outpatient, inpatient conditions and at home.
3. Strengthening interaction and continuity with other health care facilities and sanitary institutions.
4. Improving the quality and efficiency of medical care and service for patients.
5. Optimization of planning, financial and economic activities.
6. Development of material and technical base.
7. Social development of the team.
8. Timely implementation of scientific and technological progress.
9. Ensuring readiness to work in extreme conditions.
The medical and preventive institution provides:
- emergency and emergency medical care to all sick and injured patients;
- close interaction with other health care facilities and health services in providing medical care to the population;
Treatment and preventive institutions include
| Health centers FAP |
| Ambulance station |
| Medical and sanitary unit |
- continuous improvement of forms and methods of interaction with other health care facilities, preventive work, medical examination of the population, diagnosis and treatment of patients, based on the needs of the population and real conditions management;
- comfortable living and psycho-emotional conditions at outpatient and inpatient appointments;
- compliance by staff with ethical and deontological standards;
- timely and high-quality implementation of therapeutic and diagnostic procedures, medical prescriptions, manipulations, etc.;
- high quality patient care;
- high quality, rationality and safety dietary nutrition for inpatients;
- compliance sanitary standards and rules for design, equipment and operation for medical institutions, as well as requirements for sanitary, hygienic and anti-epidemic regimes;
- uninterrupted operation of medical equipment, machines and mechanisms, engineering communications and structures;
- rational use labor, financial and material resources;
- uninterrupted supply of necessary means and materials for medical and household purposes;
- compliance with safety rules and regulations, labor protection and fire safety.
In cities, this assistance is provided by territorial clinics for adults and children's clinics, medical outpatient clinics, medical units, antenatal clinics, medical and paramedic health centers. In rural areas, the first link in the system of this assistance is the medical and preventive institutions of the rural medical district: a paramedic and midwifery station, a health center, a GP outpatient clinic, a local hospital, a medical outpatient clinic. For residents of the district center, the main institution providing primary care is the clinic of the central district hospital.
To provide emergency medical care in cities, a wide network of appropriate stations (substations) has been created; In rural administrative areas, emergency medical care departments have been organized at central regional hospitals. The implementation of sanitary-hygienic and anti-epidemic measures is entrusted to the sanitary-epidemiological service with the direct participation of doctors and paramedics of territorial and industrial medical districts.
S T A T I O N A R Y
Hospital
A hospital is a medical and preventive institution that diagnoses and treats patients who require hospitalization for the purpose of round-the-clock treatment and care. There are: single-profile (only one profile of diseases), multi-profile (the hospital has departments for treating patients of various profiles); district, city and regional (regional, republican).
Level of care. Third fourth.
Main features. Stationarity, territoriality.
Payment type
In what situation should I contact. Patients who need treatment should go to the hospital 24-hour treatment and care.
Clinic
Clinic is a hospital in which teaching and research work is carried out. It is characterized by a high potential of medical personnel and modern diagnostic and treatment equipment.
Level of care. Third fourth.
Main features. Stationarity, presence of medical university departments.
Payment type. Compulsory health insurance (a passport and a valid policy are required), voluntary health insurance (a passport, a policy and a sheet of agreement on the scope of examination and treatment with the insurer are required), personal funds (a passport is required).
In what situation should I contact. Patients who need round-the-clock treatment and care should contact the clinic, especially patients with diagnostically complex cases or those requiring complex treatment.
Hospital
A hospital is a medical and preventive institution that provides medical care to military personnel and war veterans who need hospitalization for the purpose of round-the-clock treatment and care. There are garrison, district, types armed forces and central hospitals.
Level of care. Third.
Main features. Stationarity, military personnel.
Payment type. Free for military personnel and disabled veterans (military ID required).
In what situation should I contact. Military personnel and war veterans who need round-the-clock treatment and care should go to the hospital .
Sanatorium
A sanatorium is a medical and preventive institution that provides follow-up treatment to recovering patients who have completed inpatient treatment in other medical institutions. Characterized by the widespread use of such healing methods as a favorable climate, therapeutic mineral water, healing mud.
Level of care. Wellness.
Main features. Inpatient care, aftercare, profile.
Payment type. Compulsory health insurance (a passport and a valid policy are required), voluntary health insurance (a passport, a policy and a sheet of agreement on the scope of examination and treatment with the insurer are required), personal funds (a passport is required).
In what situation should I contact. Those recovering from serious illnesses who require additional health-improving activities as part of their spa treatment.
Hospice
Hospice- a medical institution in which patients with a predicted unfavorable outcome of the disease receive decent care. Hospice patients are surrounded by ordinary “home” things, with free access to them for relatives and friends. Medical personnel provide palliative medical care: patients can receive oxygen, painkillers, tube feeding, etc. There is a minimum of doctors and a maximum of nursing and junior medical personnel. The main purpose of staying in a hospice is to brighten last days life, to alleviate suffering. This is humane and, moreover, more economically profitable than treating terminal patients in a department setting intensive care.
Hospice- it's free government agency, which provides care for a seriously ill person, alleviation of his physical and mental condition, as well as maintaining his social and spiritual potential.
The ideas of the hospice movement are currently spreading throughout Russia. In total, there are now about 45 hospices in our country, in more than twenty different areas, including in Moscow, St. Petersburg, Kazan, Ulyanovsk, Yaroslavl, Samara, Novosibirsk, Yekaterinburg, Taganrog, Irkutsk and many others.
People often associate the word “hospice” with a kind of death house, where people are placed for a long period of time to live out their lives in isolation from the world. But this is a misconception. The hospice system is developing, becoming more popular, focused on the person and his needs. The main idea of hospice is to provide a decent life for a person in a situation of serious illness. Modern Russian hospices operate almost the same as regular ones oncology clinics, but specialize in helping patients with special needs difficult cases. This idea is expressed in the concept of palliative care.
Tax legislation provides the opportunity for personal income tax payers to reduce taxable income by the amounts of various tax deductions. One of them is a social deduction in connection with the costs of treatment and the purchase of medicines. The article describes the reasons, procedure for obtaining this deduction and the documents that need to be completed.
The tax base for personal income tax is reduced, in particular, by the amount of social tax deductions provided for in subparagraph 3 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation. Such deductions are provided in amounts paid by the taxpayer in the tax period:
- for treatment services provided by medical institutions of the Russian Federation. Moreover, services can be provided both to the taxpayer himself and to his spouse, parents and (or) children under the age of 18;
- in the amount of the cost of medicines prescribed by the attending physician to the taxpayer (his relatives mentioned above) and purchased at the expense of own funds.
The deduction is applied to payment for those types of medical services and medicines that are named in the lists approved by Decree of the Government of the Russian Federation of March 19, 2001 No. 201 (hereinafter referred to as Decree No. 201).
Note: Treatment services can be provided both under service agreements concluded by the taxpayer directly with a medical institution, and under voluntary health insurance agreements. In the latter case, the taxpayer (policyholder) enters into an agreement with a medical insurance organization. It undertakes to organize and finance the provision of medical care to insured persons (the taxpayer or members of his family) of a certain volume and quality or other services under voluntary health insurance programs. Concludes contracts for the provision of medical services directly with medical institutions insurance organization. In this option, the taxpayer pays insurance premiums to the insurance organization, and it pays for the services of medical institutions. Health insurance contracts are regulated by the Law of the Russian Federation of June 28, 1991 No. 1499-1 “On medical insurance of citizens in the Russian Federation” (hereinafter referred to as Law No. 1499-1).
From January 1, 2007, in accordance with paragraph 1 of Article 1 of the Federal Law of July 27, 2006 No. 144-FZ, when applying a social tax deduction in connection with treatment expenses provided for by subparagraph 3 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation, the amounts of insurance premiums paid by the taxpayer in tax period under voluntary personal insurance contracts. These contracts are concluded with insurance organizations that have licenses to conduct the relevant type of activity. Moreover, contracts must provide for payment by such insurance organizations exclusively for treatment services.
The rules on the application of deductions for these insurance premiums came into force on January 1, 2007. Therefore, taxpayers can exercise this right only when determining the tax base for 2007. You cannot apply a deduction for insurance premiums paid in previous years.
When calculating the tax base for 2006, the total (maximum) amount of social tax deduction for expenses for treatment and the purchase of medicines cannot exceed 38,000 rubles. When calculating the tax base for 2007, there is a new limit on the total amount of this deduction (including expenses for insurance premiums under voluntary health insurance contracts) - no more than 50,000 rubles.
For expensive types of treatment provided in medical institutions of the Russian Federation, the amount of tax deduction is accepted in the amount of actual expenses incurred by the taxpayer (without restrictions). The list of expensive types of treatment was also approved by Resolution No. 201.
By the amount of the deduction, the taxpayer reduces income received in the tax period (in a calendar year) and taxed at a rate of 13% (clause 3 of Article 210 of the Tax Code of the Russian Federation). Persons who are not tax residents of the Russian Federation do not have the right to deduction for income received from sources in Russia.
Deductions for treatment and purchase of medicines are summed up with other deductions
Tax deductions for treatment and the purchase of medicines are applied along with other social deductions (in connection with expenses for training and transfers of funds to charitable purposes). In addition, when determining the tax base for personal income tax, it is summed up with other tax deductions (standard, property, professional).
Sometimes the total amount of social deduction for treatment and the purchase of medicines (or the amount of all tax deductions, including the one named) exceeds the taxpayer’s income for the tax period. In such a situation the difference is next year not transferable. The tax base for this tax period is recognized as equal to zero (clause 3 of Article 210 of the Tax Code of the Russian Federation).
Which organizations are considered medical institutions?
In subparagraph 3 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation we're talking about on the costs of treatment provided by medical institutions. What organizations have this status? In the Fundamentals of the Legislation of the Russian Federation on the Protection of Citizens' Health dated July 22, 1993 No. 5487-1, the concept of “medical institutions” is used, but not disclosed. The document states that medical care is provided in medical organizations, including those established by individuals, regardless of the form of ownership, legal form and departmental subordination, which have received a license for medical activities. Medical care is also provided by persons engaged in private medical practice, if they have a license to practice medical activities(Article 37.1).
The concept of medical institutions is disclosed only in Law No. 1499-1. Article 2 of this law includes licensed medical treatment institutions, research and development institutions as such institutions. medical institutes, other institutions providing medical care, as well as persons carrying out medical activities (both individually and collectively).
The organizational and legal form of a medical institution can be different: economical society, an institution financed by the owner, etc. The form of ownership can also be different - state, municipal or private. The main requirement is to have a license to practice medicine.
The Decree of the Constitutional Court of the Russian Federation dated December 14, 2004 No. 447-O states the following. Social tax deduction provided for by subparagraph 3 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation should not be considered in law enforcement practice as preventing the possibility of its use by taxpayers who paid for medical services not to organizations, but to individuals who have licenses to carry out medical activities and are engaged in private medical practice .
Thus, for the purpose of applying the social tax deduction, medical institutions of the Russian Federation should be understood as medical organizations located on its territory (including their separate divisions) various forms property, as well as individual entrepreneurs who have the appropriate licenses issued in in the prescribed manner. This conclusion is contained in paragraph 2.1 of the letter of the Federal Tax Service of Russia dated August 31, 2006 No. SAE-6-04/876@ (hereinafter referred to as letter No. SAE-6-04/876@).
By the way
Is it possible to get a deduction when paying for dental services?
Since the list of medical services approved by Resolution No. 201 does not contain the names of specific types of services, many taxpayers often have doubts about the possibility of obtaining a deduction for certain types of paid medical services. In particular, this applies to services dental treatment and dental prosthetics.
In the All-Russian Classifier of Types of Economic Activities, Products and Services OK 004-93, approved by Decree of the State Standard of Russia dated 06.08.93 No. 17, services for outpatient treatment services provided by clinics and private medical practices are named under code 8512000. Among them are the services provided dental clinics, departments and offices for dental prosthetics (code 8512100). Specific names of such services are contained there under codes 8512101—8512182.
Taking into account the above, medical services to provide dental care and dental prosthetics, named in the classifier under codes 8512101—8512182, are subject to the list approved by Resolution No. 201. Taxpayers who, at their own expense, paid for the named medical services provided to them or members of their families, have the right to take advantage of the social tax deduction for treatment. Of course, if other conditions for providing such a deduction are met.
Note: The Tax Code directly states that social deductions for treatment are provided for expenses for services provided only by medical institutions of the Russian Federation. If treatment services provided by foreign medical organizations are paid for, or medications prescribed by a foreign doctor are purchased, then a tax deduction is not provided for the amount of these expenses.
What medical services can be deducted?
The list of medical services approved by Resolution No. 201 includes the following services:
- on diagnosis and treatment when providing emergency medical care to the population;
- diagnostics, prevention, treatment and medical rehabilitation in the provision of outpatient or inpatient medical care (including medical examination), as well as medical care in sanatorium and resort institutions;
- health education of the population.
The list of expensive types of treatment, approved by Resolution No. 201, contains the names of specific types of treatment certain diseases. For example, it includes surgical treatment congenital anomalies(developmental defects), severe forms of respiratory diseases, endoprosthetics and reconstructive operations on joints, replantation, implantation of prostheses, metal structures, pacemakers and electrodes.
If medical services and medicines are paid for by the employer
The right to a deduction is conditioned by the fact that the taxpayer has paid expenses for treatment, the purchase of medicines, or the payment of insurance premiums. Therefore, if such expenses were paid by the taxpayer’s employer at his own expense, the deduction does not apply. Let’s say an employee reimburses the employer for expenses incurred (from the salary received and other remuneration). Then you can get a social tax deduction. The deduction is provided for the tax period in which the employee actually reimbursed the expenses incurred by the employer. The taxpayer confirms the fact of reimbursement of funds transferred to pay for treatment, purchase medicines or pay insurance premiums with a certificate issued by the employer (clause 2.3 of letter No. SAE-6-04/876@).
Example 1
Employee of Voskhod JSC A.V. Nosov in October 2006 entered into an agreement with the medical diagnostic center to conduct a comprehensive survey. The cost of such an examination is 60,000 rubles. By prior written agreement between A.V. Nosov and the employer (ZAO Voskhod), the latter paid for the examination on behalf of A.V. in November 2006. Nosov, but at the expense of his own funds.
Since December 2006 A.V. Nosov monthly reimbursed Voskhod CJSC for expenses incurred in equal installments of 15,000 rubles. per month from the amount of wages due to him. The last deduction from A.V.’s salary Nosov to pay off the debt was made by Voskhod CJSC in March 2007, which is confirmed by a certificate from the organization. A.V. Nosov has the right to apply a social tax deduction in connection with treatment expenses to income received in 2007. The total amount of the deduction cannot exceed 38,000 rubles, since the services of the medical institution were paid for in 2006.
The procedure for obtaining a deduction for treatment and the purchase of medicines
Social tax deduction for treatment and purchase of medicines is provided based on the taxpayer’s application. The application is drawn up in any form and submitted together with the declaration in Form 3-NDFL at the end of the tax period (calendar year). This is the requirement of paragraph 2 of Article 219 of the Tax Code of the Russian Federation. The declaration is submitted based on the results of the tax period in which expenses for treatment and the purchase of medicines (for payment of insurance premiums) were incurred. The application and declaration must be accompanied by documents confirming the expenses incurred that served as the basis for the deduction.
Currently, the 3-NDFL declaration form is in force, approved by order of the Ministry of Finance of Russia dated December 23, 2005 No. 153n. Taxpayers reflect the amount of social tax deduction for expenses on treatment and the purchase of medicines on sheet K of the declaration. Sheet K is filled out on the basis of income certificates in form 2-NDFL received from tax agents and personal credentials of taxpayers (clause 2 of section XVII of the Procedure for filling out a personal income tax return, approved by order of the Ministry of Finance of Russia dated December 23, 2005 No. 153n).
The declaration is submitted to the tax office at the taxpayer’s place of residence no later than April 30 of the year following the reporting year (clause 1 of Article 229 of the Tax Code of the Russian Federation). Only taxpayers named in Articles 227 and 228 of the Tax Code of the Russian Federation are required to submit a declaration within the specified period. For taxpayers who are not named in these articles and submit a declaration only to receive social tax deductions, no specific deadline has been established. For example, this applies individuals who during the year received income only in the form of wages.
Do not forget about the provisions of paragraph 7 of Article 78 of the Tax Code of the Russian Federation. It states that an application for a refund of the amount of overpaid tax can be submitted within three years from the date of payment of the specified amount. For example, in 2007, you can submit an application to receive a deduction for the costs of treatment and the purchase of medicines paid by the taxpayer in 2004, 2005 or 2006. To do this, you need to submit a tax return for the corresponding year. It is no longer possible to refund personal income tax on similar expenses incurred before 2004 in 2007.
To determine the amount of personal income tax to be refunded from the budget, the taxpayer must calculate in the tax return in Form 3-NDFL the tax base for personal income tax, taxed at a rate of 13%, taking into account the amount of social and other tax deductions due to him.
For taxpayers who, in accordance with Article 228 of the Tax Code of the Russian Federation, pay personal income tax independently at the end of the year, the use of a social deduction will mean a reduction in the amount of tax payable to the budget. And for those taxpayers who pay tax (or from whom tax is withheld by tax agents) during the year, the amount of tax already paid (withheld) is reduced by the amount of the deduction. Consequently, they have an overpaid (withheld) tax. This amount can be returned from the budget at the request of the taxpayer (Clause 6, Article 78 of the Tax Code of the Russian Federation). The amount of the overpayment and the request for its return are indicated in the text of the application for a deduction for treatment and the purchase of medicines.
The tax authority conducts a desk tax audit of the declaration and documents submitted by the taxpayer to confirm the right to deduction. Only after this is a decision made on the legality of providing the taxpayer with social and other tax deductions and the return of the corresponding amount of personal income tax from the budget. This is stated in Article 88 of the Tax Code of the Russian Federation. The inspection period is three months.
According to paragraph 6 of Article 78 of the Code, the amount of overpaid tax is returned to the taxpayer within one month from the date of filing the application. In fact, this period is calculated no earlier than from the completion of the desk audit of the tax return and the documents submitted with it.
If a taxpayer has an arrears of personal income tax or arrears of accrued penalties and fines 1 , the amount of overpaid tax is used to pay off these obligations to the budget and only to the extent that these amounts are exceeded is returned to the taxpayer.
Refunds of overpaid tax amounts are possible only in non-cash form. Considering this, the taxpayer should open a bank account in advance. In the application for tax deductions and refund of overpaid tax, you must indicate the name of the bank, account number, BIC, as well as the number of the correspondent account or sub-account of the bank.
What documents confirm the right to deduction?
To receive a social deduction for medical expenses, the taxpayer must submit documents confirming his actual expenses for treatment, purchase of medicines or payment of insurance premiums. This is indicated in subparagraph 3 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation. Let’s take a closer look at exactly what documents are needed depending on the specific basis for receiving the deduction.
Let’s assume that the taxpayer paid not for his own treatment, but for the treatment of family members (these persons are listed in subparagraph 3 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation) or purchased medications for them prescribed by the attending physician. In such situations, additional documents will be required indicating the degree of relationship between the taxpayer and the persons for whom he made the payment. Thus, persons who are in a registered marriage are considered spouses (clause 2 of article 10 of the Family Code). Therefore, in order to receive a deduction when paying for the treatment of a spouse or purchasing medications for him (her), you must present a marriage certificate.
The relationship of parents and children is confirmed by the child’s birth certificate. The basis is Article 23 of the Federal Law of November 15, 1997 No. 143-FZ “On Acts of Civil Status” (hereinafter referred to as Law No. 143-FZ).
Adoptive parents and adopted children are equal in personal non-property and property rights and obligations to relatives by origin (clause 1 of Article 137 of the Family Code). Therefore, adoptive parents have the right to a deduction if they paid for treatment adopted child or purchasing medications prescribed by the attending physician. The status of the adoptive parent is confirmed by the adoption certificate (Article 43 of Law No. 143-FZ). At the same time, the stepfather or stepmother of a child who has not formalized his adoption in the prescribed manner are not legally equal to parents. This means that in a similar situation, these persons do not have the right to a tax deduction.
Note: You can submit to the tax authority not only notarized copies of documents confirming the right to receive a deduction, but also copies certified directly by taxpayers (with a transcript of the signature and date of certification). The second option is possible provided that the taxpayer presented the original documents to the employee of the department for working with taxpayers when filing a tax return in Form 3-NDFL. The inspectorate employee is obliged to mark the correspondence of the copies of documents to their originals and the date of their acceptance by the tax authority. Such clarifications are given in letter No. SAE-6-04/876@.
Documents confirming treatment expenses
The taxpayer must confirm both the fact of payment for medical services and their receipt (consumption). In addition, it is necessary to prove the compliance of specific paid services with the lists approved by Resolution No. 201.
The provision of paid medical services is formalized by an agreement. It regulates the conditions and terms for obtaining services, the payment procedure, the rights, obligations and responsibilities of the parties. This is established in paragraph 11 of the Rules for the provision of paid medical services to the population by medical institutions, approved by Decree of the Government of the Russian Federation of January 13, 1996 No. 27.
In accordance with paragraph 12 of these rules, payment for medical services is made at the bank or at the medical institution itself. Payments to the population are carried out by medical institutions using cash register equipment. If calculations are carried out without a cash register, then a form is used, which is a strict reporting document and approved in the prescribed manner. Medical institutions are required to issue the consumer a cash receipt or a copy of a strict reporting form confirming the receipt of cash.
The cash receipt order, which organizations issue when accepting cash at the cash desk 2, is not approved by the Ministry of Finance of Russia as a strict reporting document, equivalent to a cash receipt when conducting cash payments. Therefore, when paying for medical services in cash, issuing a receipt cash order a medical institution does not exempt him from using cash registers and issuing a cash receipt.
If the taxpayer transferred funds to pay for the services of a medical institution directly from a bank account, the expenses incurred are confirmed by a bank statement.
When providing a social tax deduction for expensive types of treatment, the cost of the necessary expensive medical consumables paid by the taxpayer (for example, endoprostheses, artificial valves, lenses) is taken into account as part of the costs for these purposes. This is possible if the medical organization does not have such consumables and the corresponding agreement with it provides for their purchase at the expense of the patient (clause 2.2 of letter No. SAE-6-04/876@). The basis for providing a social tax deduction in this case is an indication in the certificate issued by the medical organization that expensive medical consumables purchased by the patient were used during treatment. Under what conditions (paid or free) the patient was provided with medical services using the specified medical consumables does not matter.
The fact of receiving a medical service and paying for it through the cash desk of a health care institution is confirmed by a certificate of payment for medical services. Its form and procedure for issuing were approved by the joint order of the Ministry of Health of Russia and the Ministry of Taxes of Russia dated July 25, 2001 No. 289/BG-3-04/256 “On the implementation of Decree of the Government of the Russian Federation dated March 19, 2001 No. 201 “On approval of lists of medical services and expensive types treatment in medical institutions of the Russian Federation, medicines, the amounts paid for at the expense of the taxpayer’s own funds are taken into account when determining the amount of social tax deduction” (hereinafter referred to as Order No. 289/BG-3-04/256).
A certificate of payment for medical services (hereinafter referred to as the certificate) is filled out by all healthcare institutions licensed to carry out medical activities, regardless of their departmental affiliation and form of ownership. The certificate is issued at the request of the taxpayer who paid for medical services provided to him personally, his spouse, parents, children under 18 years of age. The taxpayer receives this document after paying for medical services and if there are documents confirming the expenses incurred.
The certificate, based on a cash receipt (cash receipt order or other document confirming the payment of funds by the taxpayer), indicates the cost of the medical service under code 1 or (if we are talking about expensive treatment) under code 2, as well as the date of payment. The certificate is issued to the taxpayer, and the counterfoil remains in the medical institution.
By the way
Deduction for payment for medical services of sanatorium-resort institutions
The cost of a voucher to a sanatorium-resort institution includes the cost of not only treatment, but also accommodation, food, etc. In addition, if a taxpayer purchases a voucher through a travel agency, its cost increases by the company’s commission (agency) fee. How to determine the amount of social tax deduction if it applies only to payments for treatment services?
The Russian Ministry of Health in paragraph 2 of letter No. 2510/1430-02-32 dated February 12, 2002 indicated the following. At spa treatment A social tax deduction can be provided for that part of the cost of the voucher that corresponds to the actual costs of medical services included in its price, as well as for the cost of medical services not included in the price of the voucher, but paid additionally by the taxpayer.
As in any other cases, confirmation of the costs of payment for medical care provided to the taxpayer in a sanatorium-resort institution is a certificate, the form and procedure for issuing which are approved by Order No. 289/BG-3-04/256.
The certificate is issued by the sanatorium-resort institution on the basis of a personal request from the taxpayer (or his authorized representative), subject to the submission of documents confirming the expenses incurred to pay for the voucher and additional medical services provided.
In the upper left corner of the certificate, a stamp of the health care institution is affixed, containing the following information about the institution that provided medical services: its full name and address, Taxpayer Identification Number, license number, date of issue of the license, its validity period and by whom it was issued. The stamp must be clear and have a full impression.
Order No. 289/BG-3-04/256 does not provide for the issuance of such certificates by individual entrepreneurs who have a license to carry out medical activities. Therefore, the taxpayer who paid for medical services provided individual entrepreneur, it is necessary to obtain from him another document (in any form) confirming information about the types of treatment services provided by the individual entrepreneur in accordance with the lists approved by Resolution No. 201. Otherwise, the taxpayer will not be able to claim a social tax deduction.
Thus, the fact of payment for medical services provided to the taxpayer or members of his family is confirmed by a certificate from a medical institution in the prescribed form, documents on payment, and an agreement with the medical institution, if one is concluded.
A copy of the license to carry out medical activities may be required when references to the license details are not contained in the treatment agreement concluded between the taxpayer and the medical organization, or in the certificate issued to the taxpayer about the treatment services provided. If the tax authority has grounds to check whether a medical organization has a license, it sends a request to this medical institution or to the licensing authority (see letter No. SAE-6-04/876@).
Documents confirming expenses for the purchase of medicines
The list of medicines approved by Resolution No. 201 includes international non-proprietary names of medicines. They comply with the state register of medicines. Appendix No. 3 to the state register contains international nonproprietary names of medicines and their trade names. One medicine may have several trade names. Medicines are prescribed by a doctor on prescription forms according to form No. 107/u. This is established in the Procedure for prescribing medicines prescribed by the attending physician to the taxpayer and purchased by him at his own expense, the cost of which is taken into account when determining the amount of social tax deduction. Document approved by order No. 289/BG-3-04/256.
The attending physician writes a prescription to the patient in two copies, one of which is presented to the pharmacy to receive medications. The second copy is submitted along with the tax return to the tax office at the taxpayer’s place of residence. On this copy, the attending physician affixes the stamp “For the tax authorities of the Russian Federation, Taxpayer INN” in the center of the prescription form. The prescription is certified by the signature and personal seal of the doctor and the seal of the healthcare institution.
The procedure for prescribing medicines and writing prescriptions for them was approved by order of the Ministry of Health of Russia dated August 23, 1999 No. 328. According to this document, prescriptions are written out for Latin. The prescription indicates one of the trade names of the drug. When prescribing medications, various prescription forms are used. The forms of prescription forms are approved by the same order of the Russian Ministry of Health. Some medicines are available without a prescription. To confirm payment for medicines for the purpose of applying the social tax deduction, an additional prescription for prescription form form No. 107/у. The same applies to cases of prescription of over-the-counter medications. Such clarifications are contained in paragraph 3 of the letter of the Ministry of Health of Russia dated February 12, 2002 No. 2510/1430-02-32. This paragraph also states that prescriptions for submission to the tax authorities can be issued at the request of the taxpayer by the attending physician of a medical institution based on records in medical card outpatient about the prescription of such drugs.
To receive a social tax deduction, the taxpayer, along with a prescription in form No. 107/u, must submit to the tax office cash receipts from the pharmacy that dispensed the medicines. It happens that the technical capabilities of the CCT used pharmacy establishment, do not allow the name of the purchased medicine to be reflected on the cash receipt. Then the taxpayer will also need a sales receipt.
Documents confirming payment of insurance premiums
The Tax Code does not define a list of documents confirming the taxpayer’s actual expenses for voluntary health insurance in order to receive a social tax deduction.
According to Article 4 of Law No. 1499-1, voluntary health insurance is carried out in the form of an agreement concluded between the subjects of health insurance (the policyholder and the medical insurance organization).
The amounts of insurance premiums for voluntary health insurance are established by agreement of the parties. The health insurance contract is considered concluded from the moment of payment of the first insurance premium, unless otherwise provided by the agreement.
Form standard contract voluntary medical insurance of citizens was approved by Decree of the Government of the Russian Federation dated January 23, 1992 No. 41.
Article 5 of Law No. 1499-1 provides that every citizen in respect of whom a health insurance contract has been concluded or who has concluded such an agreement independently receives a medical insurance policy. The medical insurance policy is in the hands of the insured. The form of the medical insurance policy for voluntary insurance of citizens was also approved by Decree of the Government of the Russian Federation dated January 23, 1992 No. 41.
Order of the Ministry of Finance of Russia dated May 17, 2006 No. 80n approved the form of a strict reporting form used when providing insurance services to the population - a receipt for the receipt of an insurance premium (contribution) of form No. A-7. It is equivalent to a cash receipt and can serve to confirm the payment of insurance premiums. The basis is paragraph 2 of Article 2 of the Federal Law of May 22, 2003 No. 54-FZ and the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment, approved by Decree of the Government of the Russian Federation of March 31, 2005 No. 171.
So, documents confirming the taxpayer’s actual expenses for voluntary health insurance, which must be submitted to the tax authorities to receive a social tax deduction, may be:
- contract of voluntary medical insurance of citizens;
- medical insurance policy for voluntary insurance of citizens;
- cash receipts or receipts for insurance premium (contribution) form No. A-7, confirming the amount of insurance premiums paid by the taxpayer in the tax period.
Example 2
HELL. In 2006, Oleynikov received income from his main place of work in the form of a salary in the amount of 360,000 rubles. The total amount of personal income tax withheld by the tax agent was 46,800 rubles. (RUB 360,000 ? 13%).
In the same year A.D. Oleynikov paid for the treatment of his 15-year-old daughter in an autonomous non-profit organization“Health”, which has a license to conduct medical activities. The cost of treatment is 7500 rubles.
In addition, in 2006 A.D. Oleynikov paid for dental services provided to him and his wife by a private practitioner licensed for this type of activity. The total cost of services was 22,500 rubles. The corresponding types of services are indicated in the All-Russian Classifier of Economic Activities, Products and Services OK 004-93 as services provided by dental clinics, departments and dental prosthetics offices, and are subject to the list approved by Resolution No. 201.
The amount of actually produced A.D. Oleinikov's expenses for payment for treatment services in 2006 are equal to 30,000 rubles. (RUB 7,500 + RUB 22,500). Taking into account the fact that the maximum amount of social tax deduction for treatment expenses in 2006 was 38,000 rubles, A.D. Oleinikov, if he has all the necessary supporting documents, has the right to a tax deduction in the amount of 30,000 rubles.
In October 2006, A.D. Oleinikov purchased for 70,000 rubles. an artificial lens for his mother’s surgery at the Republican Ophthalmological Medical Center. This type operations refers to the surgical treatment of severe forms of diseases and combined pathologies of the eye and its appendages, which is indicated in the List of expensive types of treatment approved by Resolution No. 201. In accordance with the concluded agreement, the operation was performed free of charge.
HELL. Oleynikov applied to the ophthalmological medical center for a certificate of payment for expensive medical services. A certificate in the approved form is required for submission to the tax authorities of the Russian Federation. This certificate contains service code 2, and instead of the amount of payment for the services of a medical institution, it contains an indication of the use of expensive equipment during the operation. consumables purchased by the taxpayer.
With this certificate and other supporting documents A.D. Oleynikov has the right to contact the tax office at his place of residence with an application for the provision of social tax deductions due to him. This means that he can reduce the personal income tax tax base in the personal income tax return for 2006 by the amount of the social tax deduction for expenses:
- for treatment in the amount of 30,000 rubles;
- payment for expensive medical services in the amount of 70,000 rubles.
The total amount of social tax deduction will be 100,000 rubles. (RUB 30,000 + RUB 70,000). On this value A.D.’s income should be reduced. Oleinikov, received by him in 2006:
360,000 rub. - 100,000 rub. = 260,000 rub.
Thus, the amount of personal income tax that A.D. Oleynikov must pay for 2006, equal to 33,800 rubles. (RUB 260,000 ? 13%). Since the tax agent actually withheld from A.D. Oleinikov 46,800 rubles, then the latter has the right to a refund of 13,000 rubles from the budget. (RUB 46,800 - RUB 33,800).
1: Offsetting the overpaid amount of tax against the debt on the fine is possible only in relation to the amounts of tax overpaid since January 1, 2007. This possibility was enshrined in the Tax Code Federal law dated July 27, 2006 No. 137-FZ.
2: See clause 13 of the Procedure for conducting cash transactions in the Russian Federation, approved by decision of the Board of Directors of the Bank of Russia dated September 22, 1993 No. 40.
Medical institutions are specialized treatment and preventive institutions in which people with certain diseases are provided with a full range of medical services: diagnosis, treatment, rehabilitation after illnesses.
As a rule, medical care for the population in Russia consists of several systems:
Therapeutic medical institutions,
Surgical and traumatological institutions.
Pediatric medical institutions,
Preventive medical institutions - sanatoriums and dispensaries,
Special medical institutions - examination departments, ambulance stations and departments, medical rescue services, blood transfusion departments and stations,
Maternity.
Therapeutic
Therapeutic medical institutions unite institutions involved in treatment, prevention and medical examination the population over 15 years of age, in some cases, and the population from birth, includes hospitals and clinics. The clinics have departments of local doctors, as well as specialized doctors - surgeons, neurologists, oculists, psychiatrists, phthisiatricians, endocrinologists. As a rule, clinics are departments of hospitals. The main forms of treatment in hospitals are inpatient - the patient is sometimes in non-medical places of stay, as well as outpatient - the patient is not in places of medical stay. The hospitals have resuscitation, intensive care, surgery, otolaryngolic, neurological, gynecological, andrological, and oncology departments. There are also departments of universities, and scientific institutions. There is a sanitary inspection room and a patient register. The system of therapeutic medical institutions also includes medical units and medical posts of enterprises, medical service institutions in transport, and railways.
Pediatric
Pediatric medical institutions are similar in structure to therapeutic medical institutions. Patients are monitored up to 15 years of age. There are doctors and nurses in schools and kindergartens, children's camps, Special attention allocated to small children aged 0,1,2,3 years.
Prevention
Preventive medical institutions provide sanatorium-therapeutic services to children and adults, both at their place of residence and in different regions of the country.
Special
Special medical institutions provide services of a special nature.
Medical centers alternative medicine
Exists a large number of medical centers, specializing in the use of knowledge and techniques of alternative medicine in treatment various types pathologies.
Hospital is a type of civilian inpatient medical institution aimed at treating patients and/or specialized in-depth differential diagnosis diseases in inpatient settings. Military hospital - hospital.
In general, hospitals are classified by type of organization and by specialization.
Types of hospital organization:
Decentralized - a type of arrangement in which each department occupies a separate building of the hospital. The disadvantage of such a system is the large occupied area. It is practically never found in its pure form; a relative example is 1 city hospital.
Centralized - the vast majority of departments are combined in one building, located, as a rule, on different floors or parts of the building. As a rule, with this type of organization, technical premises, a catering unit, outpatient and thanatological (pathological) departments are located outside the boundaries of one building. Example - 15 Urban clinical Hospital Moscow, Cardiocenter.
Mixed - a combination of features of both types: there are one or two large buildings with many compartments and several smaller buildings for some departments. Most large hospitals are organized according to this principle - for example, the Sklifosovsky Institute, Botkin Hospital, Filatov Hospital, Burdenko Institute
By specialization (profile):
Specialized - aimed at treating a certain class of diseases: cardiological (Cardiocenter), neurosurgical (Institute of Neurosurgery), oncology (Oncology Center), urological, infectious and many others.
General - multidisciplinary institutions aimed at diagnosis and treatment wide range diseases.
In accordance with the treatment profile, it is planned to place wards in therapeutic, surgical and infectious diseases buildings
Sanitary checkpoint, also sanitary checkpoint
Therapeutic building
Surgical building
Gynecological Department
Clinical department
Emergency room
An infirmary is a military medical institution, directly part of military units and units, designed to provide medical care and inpatient treatment for sick and wounded military personnel who do not require long-term treatment and complex diagnostic and specialized treatment measures. Infirmaries are created at individual military garrisons, in military units and on ships. Military personnel receive specialized medical care and treatment in military hospitals.
An outpatient clinic (Latin ambulatorius - performed on the go) is a medical institution that provides care to incoming patients and at home, but does not provide hospital beds.
Unlike a clinic, an outpatient clinic provides services only in basic areas, such as therapy, surgery, dentistry (sometimes pediatrics, obstetrics and gynecology).
Outpatient treatment is the organization of medical care for patients coming to a medical institution.
Outpatient treatment is treatment carried out at home or when patients themselves visit a medical institution (as opposed to inpatient treatment, which involves placing the patient in a hospital).
A pharmacy is a special specialized organization of the healthcare system engaged in the manufacture, packaging, analysis and sale of medicines. A pharmacy is traditionally viewed as a healthcare institution, and its activities are formulated as “providing pharmaceutical care to the population.” Pharmaceutical care includes the procedure of consulting a doctor and a patient in order to determine the most effective, safe and economically feasible course of treatment.
Detoxification center is a medical institution that aims to maintain persons in a state of medium degree alcohol intoxication, until their sobering up. Persons suspected of being intoxicated are taken to a sobering center by internal affairs officers. Where, upon arrival, they are examined by paramedics, and their identity is also established. If a person is found to be moderately intoxicated and requires sobering up, he is detained until he sobers up. Persons who are heavily intoxicated alcoholic coma, are delivered to medical institutions.
Maternity Consultation (WHC) is an outpatient treatment and preventive institution, the main task of which is outpatient and dispensary care for women during pregnancy and the postpartum period, gynecological care. They work on a local basis as part of maternity hospitals, perinatal centers, district and district hospitals, and can be independent medical institutions.
Dermatovenerological dispensary (KVD) is a specialized treatment and preventive institution (dispensary) designed to provide consultative, diagnostic and medical care population, as well as the implementation of preventive and anti-epidemic measures to prevent the occurrence of infectious skin diseases and sexually transmitted diseases.
Leper colony (from Late Latin leprosus - leper, from Ancient Greek λεπρη - leprosy) is a specialized medical and preventive institution engaged in the active identification, isolation and treatment of patients with leprosy (leprosy). The leper colony is also an organizational and methodological center for the fight against leprosy.
Leper colonies are organized in endemic areas and usually in rural areas. The leper colony includes a hospital, an outpatient clinic and an epidemiological department. Patients are provided with residential buildings, they have subsidiary plots for agricultural work and various crafts. Depending on the type and severity of the disease, patients stay in the leper colony from several months to several years. The service personnel usually also live on the territory of the leper colony in an area conditionally separated (for example, by green spaces) from the area where patients live.
A medical-labor dispensary, LTP in the USSR and some post-Soviet countries, is a type of medical and correctional institution intended for those who, by court decision, were sent for compulsory treatment for drug addiction and alcoholism. In fact, LTPs were places of deprivation of liberty, where the main method of treatment was forced labor for the patient.
Polyclinic (from ancient Greek πόλις - city and ancient Greek κλινική - healing) is a multidisciplinary or specialized treatment and preventive medical institution for providing medical care to visiting patients and patients at home.
In Russia, they are distributed on a territorial basis, and are the basic level of medical care for the population.
A psychiatric hospital is an inpatient healthcare institution that provides treatment for mental disorders, as well as performing expert functions, engaging in forensic psychiatric, military and labor examinations.
Psychoneurological boarding school (abbreviated as PNI) - a specialized boarding house, institution social security, intended for the elderly and disabled who do not have relatives obliged by law to support them (or it turns out to be impossible to provide care at home), and do not need hospital treatment, but due to chronic mental disorder need constant outside care and supervision, household and medical care. Psychoneurological boarding schools are included in common system psychiatric care in the country and at the same time are institutions social protection population.
Maternity hospitals provide qualified medical care to women during pregnancy, as well as medical care to newborns. Refers to medical institutions. Monitoring of pregnant women begins during pregnancy. For medical supervision Maternity hospitals have been created for the birth of children. In maternity hospitals, sick women and newborns are completely isolated from healthy ones. The maternity hospital includes an antenatal clinic and a hospital, a physiological obstetric department, a department for women with pregnancy pathologies, an observational obstetric department, wards for newborns in the 1st and 2nd obstetric departments, gynecological department.
A sanatorium (from the Latin sano “I treat, heal”) is a medical and preventive institution for treatment primarily with natural (climate, mineral waters, mud) and physiotherapeutic agents, diet and regimen.
A paramedic-midwife station (FAP) is a medical and preventive institution that provides the initial (pre-hospital) stage of medical care in rural areas. FAPs work as part of a rural medical district under the guidance of an outpatient clinic, local or district hospital.
Hospice is a medical institution in which patients with a predictable unfavorable outcome of the disease receive decent care.
Nomenclature of medical organizations
I. Nomenclature of medical organizations by type of medical activity
1. Treatment and preventive medical organizations:
1.1. Hospital (including children's).
1.2. Emergency hospital.
1.3. Local hospital.
1.4. Specialized hospitals (including those specialized in medical care), as well as specialized hospitals of state and municipal systems health care:
gynecological;
geriatric;
infectious, including children's;
medical rehabilitation, including children's;
drug treatment;
oncological;
ophthalmological;
psychiatric, including children's;
psychiatric (hospital) specialized type;
psychiatric (inpatient) specialized type with intensive observation;
psychoneurological, including children's;
tuberculosis, including children.
1.5. Maternity hospital.
1.6. Hospital.
1.7. Medical and sanitary part, including the central one.
1.8. Nursing home (hospital).
1.9. Hospice.
1.10. Leper colony.
1.11. Dispensaries, including dispensaries of state and municipal health care systems:
medical and physical education;
cardiological;
dermatovenerological;
drug treatment;
oncological;
ophthalmological;
anti-tuberculosis;
neuropsychiatric;
endocrinological.
1.12. Outpatient clinic, including medical clinic.
1.13. Clinics (including children's), as well as clinics of state and municipal health care systems:
consultative and diagnostic, including for children;
medical rehabilitation;
psychotherapeutic;
dental, including children's;
physiotherapeutic.
1.14. Women's consultation.
1.15. Children's home, including a specialized one.
1.16. Dairy kitchen.
1.17. Centers (including children's), as well as specialized centers of the state and municipal healthcare systems:
assisted reproductive technologies;
high medical technologies, including the profile of medical care;
geriatric;
diabetes;
diagnostic;
health;
consultative and diagnostic, including for children;
clinical diagnostic;
therapeutic and preventive nutrition;
treatment and rehabilitation;
physical therapy and sports medicine;
manual therapy;
medical;
medical genetics (consultation);
medical rehabilitation for internationalist soldiers;
medical rehabilitation, including children's;
medical rehabilitation for disabled people and disabled children with consequences of cerebral palsy;
medical and social examination and rehabilitation of disabled people;
medical and social rehabilitation, including a department for the permanent residence of disabled people and disabled children with severe forms of cerebral palsy who cannot move independently and do not care for themselves;
medical and social rehabilitation of drug addicts;
medical-surgical;
multidisciplinary;
general medical practice(family medicine);
protection of motherhood and childhood;
family health and reproduction;
security reproductive health teenagers;
palliative care;
speech pathology and neurorehabilitation;
perinatal;
occupational pathology;
prevention and control of AIDS;
psychophysiological diagnostics;
hearing rehabilitation;
rehabilitation;
specialized (according to medical care profiles);
specialized types of medical care;
audiologist.
1.18. Medical organizations for emergency medical care and blood transfusion:
ambulance station;
blood transfusion station;
blood center
1.19. Sanatorium and resort organizations:
balneological hospital;
mud bath;
resort clinic;
sanatorium;
sanatoriums for children, including for children with parents;
sanatorium-preventorium;
year-round sanatorium health camp.
2. Special type medical organizations:
2.1. Centers:
medical prevention;
disaster medicine;
medical mobilization reserves "Reserve";
medical information and analytical;
medical biophysical;
military medical examination;
medical and social examination;
medical statistics;
pathological-anatomical;
forensic medical examination.
2.3. Laboratories:
clinical diagnostic;
bacteriological, including the diagnosis of tuberculosis.
2.4. Medical detachment, including special purpose (military district, navy).
3. Medical organizations for supervision in the field of consumer rights protection and human well-being:
3.1. Centers for Hygiene and Epidemiology.
