Find out the services provided under the medical policy. What tests can be taken free of charge under the compulsory medical insurance policy? How to check the types of medical care provided under the compulsory medical insurance policy

Medical services provided to citizens free of charge under compulsory medical insurance actually cost a lot of money.

How much each patient costs the budget will become known thanks to the individual information system.

In accordance with the instructions of the President of the Russian Federation and on the basis of the order of the Federal Compulsory Medical Insurance Fund No. 108 of July 28, 2014, from January 1, 2015, each patient will be able to find out how much budget money was spent on him.

Every year, funds are allocated to the budget for the so-called “free” treatment of citizens under the compulsory medical insurance policy.

Each year, the amount is indexed: in 2013, the state allocated about 9 thousand rubles for the treatment of one person, in 2014 - more than 10 thousand rubles, and in 2015 - more than 12 thousand rubles.

In federal subjects these amounts may increase at the expense of the regional budget. Thanks to the principle of health insurance, which can be stated as: “The rich will pay for the treatment of the poor, the healthy will pay for the sick”, – people can receive medical care for free.

It was decided to convey to citizens the real amount of treatment costs in the form of a certificate or an extract: seeing a specialist, conducting diagnostic procedures, providing emergency care, outpatient treatment and round-the-clock observation in a hospital have their own cost.

The document contains a list of services provided with an indication of their price. Information is provided free of charge to the patient. All he needs is desire receive a receipt or a waiver.

How much does it cost the state for medical care received by citizens free of charge under compulsory medical insurance?

In most cases, a person does not realize that what is provided free of charge as part of compulsory health insurance may be expensive. And at this time the state spends huge sums to help its citizens.

So, for example, the state spends:

• for nursing one child with extremely low body weight - about 200 thousand rubles;
• for bypass surgery of each coronary vessel - more than 100 thousand rubles;
• for the installation of one heart valve - about 200 thousand rubles;
• for a kidney transplant for each patient - 800 thousand rubles.

Not only is it expensive high-tech assistance.

Consultations with specialists at a public clinic cost more than people are used to thinking:

• examination by a gynecologist – almost 500 rubles;
• appointment with a therapist - about 300 rubles;
• consultation with an endocrinologist – more than 1 thousand rubles.

Why does the population need to know the cost of treatment?

The introduction of a new system of informing citizens about the cost of medical services has the following goals:

It is likely that after several years of successful operation of the information program, patients will be able to receive tax deduction based on the amounts specified in the certificate.

Who and when will be able to start using the information system?

By the beginning of the year new program informing patients was tested in a number of regions of Russia. On September 1, 2014, the pilot project was launched in seven constituent entities of the federation: Bryansk, Moscow, Nizhny Novgorod, Novgorod, Tula regions, the Republic of Tatarstan and Krasnodar region.

Some constituent entities of the Russian Federation have joined the project on own initiative. Since the beginning of 2015 information about the cost of treatment should be available to all patients in any region of Russia.

Even before implementation new system patients received information in the Krasnodar region on the initiative of local authorities information about the cost of treatment. Since 2008, the procedure for issuing certificates is here in full automated.

Some regions that tested the pilot project did not stop at the proposed procedure and went further: in the Bryansk region, for example, they began to actively develop the use of electronic medical records. IN personal account the patient can view the list and cost of the procedures performed. An electronic certificate does not require paper and copying costs, and it cannot be lost.

Knowledge is power

The undoubted advantage of such information is transparency of spending for the treatment of each individual patient and the possibility of independent quality control of the services provided medical care.

If violations are detected, a citizen may complain to the health insurance company, which will always find a way to influence a clinic or hospital.

To provide feedback and clarify the functioning of the program prerequisite is the presence representatives of the insurance company in medical institutions so that people who do not own a computer can get the information they need.

Another fraudulent scheme has become widespread on the Internet. This time, attackers are trying to profit from people’s ignorance of how the compulsory health insurance system works. We tell you how not to part with your own money in an attempt to get non-existent money.

It all starts with the fact that through spam mailing e-mail, social media, messengers and advertising in applications, potential victims are asked to go to the website of a non-existent organization - Unified center for compensation for insured events(also called Center for Compensation for Unused Medical Services) - to check the compulsory health insurance policy (CHI) for “payments for unused medical and other services”. They allegedly rely on residents of Russia and neighboring countries on the basis of a non-existent document - "Social Compensation Agreements" No. 367 RK/2017 dated May 11, 2017

After filling out the document verification form, each site visitor is promised six-figure payments (in the amount of more than 100 thousand rubles) based on data from the database of the non-existent “Unified Platform of Insurers”, to gain access to which you need to pay for the service “Access to insurance compensation databases”(usually a fixed fee is offered in the amount 195-250 rubles).

If the victim of the scam agrees to pay for a non-existent service, they are transferred to the website of a payment system that only works to accept money. After debiting the amount offered for payment, nothing happens - this is a scam!

After the first payment, the trusting person is also asked to pay for other non-existent services at a higher rate (for personal data verification, for a security PIN code, for an encrypted security key, etc. until the victim runs out of money or she runs out of money will not suspect deception). As a result, only scammers are always left with profits.

Attention

An identical scheme is used in the new scam that announced itself in April 2019, which promises citizens return of pension savings. To make it more convincing, scammers fake website pages well-known TV channels and major news agencies that post fake news about due payments. They highlight fictitious situations, for example, about non-state pension funds, which allegedly fraudulently appropriated the pension savings of many people, and the President of the Russian Federation “instructed to deal with NPFs and pay all funds to citizens”. All links from such pseudo-news pages lead to malicious sites representing a non-existent National Department of Refunds of Pension Savings, through which the return of hidden pension savings will supposedly be carried out. Of course, gullible users will not receive any money, but they can easily part with theirs, since all this is divorce!

Unified center for compensation for insurance claims - what is it?

In the vast majority of scams, scammers use a sadly proven scheme for deception on the Internet on the topic “get from the state the money you are entitled to, which is being hidden from you”. Unfortunately, the topic of “hidden payments” is still used in great demand among citizens of Russia and CIS countries due to general distrust of government authorities and various social institutions, especially among the older generation. Previously, in a similar manner, another scam acquired menacing proportions - insurance payments under SNILS, which ceased its distribution only after official departments responded to it (in particular, Pension Fund Russia - Pension Fund).

In the next version of the scam, it is proposed to receive “free cheese” on behalf of a certain “Unified Center for Compensation for Insurance Claims” (abbreviated as ETSKSS or EKTSSS, but this is not important, because such an organization does not exist and the name may change), allegedly providing services through its website visitors to search for and receive non-existent “unpaid insurance cases” under compulsory medical insurance (CHI) policies through closed databases of insurance companies that do not advertise the possibility of ordinary citizens receiving compensation for “hundreds of millions of rubles.”

Attention

It is necessary to understand that this whole story is one big deception, and no money actually exists. The website of the “Center for Compensation for Unused Medical Services” exists for the sole purpose of fraudulently taking over the money of gullible citizens. This is a fraud!

“Agreement on social compensation” No. 367 RK/2017 dated May 11, 2017

To be more convincing, scammers refer to non-existent normative document , on the basis of which the possibility of receiving fabulous payments is supposedly provided - this is "Social Compensation Agreement" No. 367 RK/2017 dated 05/11/2017 (early versions of the scam indicated the same invented decree of the Government of the Russian Federation No. 5123-64pp dated 01/19/2018).

As the scammers assure, compensation according to the specified document is due to site visitors for "unpaid insurance cases", payment for which is supposedly provided for by the health insurance policy ( this is actually a scam- no payments are provided under the compulsory medical insurance policy!) and which are not issued by citizens due to the complexity of the procedure and lack of time. However, money for these insurance cases is allegedly “allocated from the budget”, remains in accounts with insurance companies and can be claimed by citizens within 3 years after they are accrued. This is what you can do through the scam site.

Attention

Also, to increase credibility, the site provides numerous fictitious reviews on behalf of people who allegedly received the proposed compensation (although there is no direct opportunity to publish a comment on the site). This is done in order to further confuse and persuade the future victim to deceive.

Payments under the compulsory health insurance policy (CHI) - true or false (reviews)?

Statements about the impossibility of receiving insurance payments under the compulsory medical insurance policy have already been published on the official websites of a number of territorial branches of the Compulsory Health Insurance Fund (MHIF). For example, the branch of the Compulsory Medical Insurance Fund of the Yamalo-Nenets Autonomous Okrug in a publication dated February 12, 2018 under the characteristic name “Compulsory medical insurance is not for sale!” spoke with exposing a fraudulent scheme. In fact, attackers simply take advantage of the lack of awareness among ordinary citizens about the principles of operation of the compulsory health insurance system in Russia, which completely excludes the opportunity for citizens to receive any insurance payments and compensation under the compulsory medical insurance policy!

The fact is that the money entering the compulsory medical insurance system is distributed only for medical organizations providing free medical services! This money actually goes to provide free medical care to the population, to purchase medicines and consumables, wages medical workers, keeping patients in hospital, management economic activity and so on.

The compulsory medical insurance system does not provide for any monetary payments or compensation to citizens who have or have not sought medical care. And there is no such thing as “allocated but unspent (unclaimed) money” - all funds from the Compulsory Medical Insurance Fund are sent only to medical institutions (clinics and hospitals) for services actually provided to the population within the framework of free state healthcare!

That is, there is no way to receive “unused medical services” in the form of monetary compensation the law does not provide! If the patient did not seek medical help, then the state did not allocate money for his free treatment and the medical organization did not receive it for services within the compulsory medical insurance system that were not provided. This money simply remains undistributed in the Compulsory Medical Insurance Fund, and no one can get them!

It is also necessary to pay attention to the following two important circumstances:

1. Funds for the compulsory medical insurance system in Russia can come from two sources- in the form of insurance contributions from the employer for working citizens and from regional budgets - for non-working citizens. This money is not withheld from workers’ salaries, and the citizens themselves are directly do not bear any financial burden on its content.
2. It is necessary not to confuse the system compulsory medical(represented by the Compulsory Medical Insurance Fund and employers' insurance contributions for compulsory medical insurance) and compulsory social insurance in case of temporary disability and in connection with maternity (represented by the Social Insurance Fund and employer contributions to compulsory social insurance):
   • from the Compulsory Medical Insurance Fund, citizens do not have the right to receive any cash payments and compensations, but instead can use for free public health services;
   • from the Social Insurance Fund to working citizens benefits are paid for temporary disability (payment for sick leave as compensation for lost wages) and in connection with motherhood (pregnancy and childbirth, birth and child care) - but that’s a completely different story!

Be vigilant and don't be fooled!

RedRocketMedia

Bryansk, Ulyanova street, building 4, office 414

Tax authorities often question the reality of services. IN Clause 5 of Article 38 of the Tax Code of the Russian Federation it is written: “For tax purposes, a service is an activity whose results have no material expression, are sold and consumed in the process of carrying out this activity.” Therefore, sometimes it becomes very problematic to prove the reality of the service provided...

Situation: Petrushka LLC ordered cleaning services from a cleaning company. For a couple of months, until a cleaner is hired on staff. How to prove to the tax authorities that the cleaning lady Glasha washed the floors, windows, wiped the dust and took out the trash every day? Should I photograph Glasha in the process of providing cleaning services? Or, for greater security, Glasha should provide a daily report on the number of floors washed, square meters dust and garbage bags taken out. To evaluate labor efficiency and determine whether the quality of the service corresponds to the stated price? Maybe this is absurd, but all means are good in proving the reality of services...

The company did not achieve its goals, so the reality of the services is in doubt...

The company claimed VAT as a deduction for consulting services, but was refused by the tax authorities. Fiscal service employees suspected the formality of the transactions. And such conclusions were supported by “reasonable” evidence:

• The lack of detail of services provided under disputed invoices does not allow us to determine the volume of specifically provided services and their cost;
• The parties to the contract are interdependent;
• The expenses incurred by the company for consulting expenses are not economically justified and not justified;
• Acceptance certificates for services rendered are formal in nature, identical in content and do not disclose the content business transactions;
• Promotion and sales work is not effective, because... the company did not achieve the result specified in the goals: the increase in sales revenue should have been at least 20%, but in fact it turned out to be 14%. In connection with this, the tax authorities came to the conclusion that the terms of the agreement to ensure an increase in sales revenue were not fulfilled.

However, the company insisted on the validity and reality of the consulting services provided:

• An agreement was concluded between the company and the counterparty, which indicated economically reasonable goals(creation of a system effective management society, ensuring the most effective management of the use of production, financial and other resources involved in economic turnover, achieving target indicators of the financial and economic activities of the company);
• The Company provided the following documents: acceptance certificates for services provided, containing the list and volume of services provided, as well as their cost, invoices;
• CEO And Chief Accountant the counterparty confirmed the reality of the provision of services;
• Consultation took place through exchange by email(a list of incoming and outgoing messages is presented) and directions of employees with official assignments (travel certificates, official assignments, etc. are presented).

More details, gentlemen!

However, the court found the tax authorities’ arguments more convincing:

• According to Art. 105.1 Tax Code of the Russian Federation the companies are interdependent, and this fact influenced the terms and results of the transaction;
• Invoices do not meet requirements pp. 5 p. 5 art. 169 Tax Code of the Russian Federation, since they do not contain descriptions of specific work performed or services provided;
• The invoices and acceptance certificates submitted by the company do not disclose the content of business transactions; the acts contain only general information in relation to the services provided: they do not contain references to the reports of the performers, information about who and what specific consultations were carried out or specific services were provided, there is no data on price formation and determination of the cost for specific types of services provided, there are no protocols for agreeing on the contract price.

Therefore, based on Definitions of the RF Armed Forces No. 308-KG16-14980 dated November 15, 2016 proved the economic unjustification and groundlessness of deducting VAT for consulting services.

I turned to the lawyers of the company “Turov and Partners” with the question: “How to prove the reality of services/works? After all, if a product can be touched, counted, photographed, then a service or work can be almost impossible to touch...” And you can, if you wish, find fault with anything...

Ramazan Chimaev, lawyer and tax consultant at Turov and Partners:

To recognize the interdependence of persons, the influence that may be exerted due to the participation of one person in the capital of other persons, in accordance with an agreement concluded between them, or if there is another opportunity for one person to determine the decisions made by other persons, is taken into account. In this case, such influence is taken into account regardless of whether it can be exerted by one person directly and independently or together with his related parties recognized as such in accordance with this article.”

IN Clause 2 of Article 105.1 of the Tax Code of the Russian Federation are given specific examples interdependence, but the thing is that in clause 7 it is written that the court has the right to recognize persons as interdependent for any other circumstances.

In accordance with By definition of the Constitutional Court of the Russian Federation of June 4, 2007 No. 320-O-P tax legislation does not use the concept economic feasibility and does not regulate the procedure and conditions for conducting financial and economic activities, and therefore the validity of expenses that reduce income received for tax purposes cannot be assessed from the point of view of their expediency, rationality, efficiency or the result obtained. Due to the principle of freedom economic activity(Article 8, Part 1, Constitution of the Russian Federation) the taxpayer carries it out independently at his own peril and risk and has the right to independently and individually assess its effectiveness and expediency.

Based on the Letter of the Ministry of Finance of the Russian Federation dated June 19, 2015 No. 03-01-18/35527 “On conducting an audit of the completeness of calculation and payment of taxes in connection with transactions between related parties”

In accordance with clause 1 of Article 105.17 of the Tax Code of the Russian Federation, the completeness of calculation and payment of taxes in connection with transactions between related parties is carried out federal executive body, authorized for control and supervision in the field of taxes and fees (hereinafter referred to as the Federal Tax Service of Russia).

At the same time, transactions that are not recognized as controlled in accordance with clause 4 art. 105.14 Tax Code of the Russian Federation, as well as transactions for which the amount of income does not exceed those established in Article 105.14 of the Tax Code of the Russian Federation sum criteria cannot be the subject of tax control in order to verify the compliance of prices with market prices, both as part of checking the completeness of calculation and payment of taxes carried out by the Federal Tax Service of Russia, and as part of on-site and desk tax audits.

As for the acceptance certificates for services rendered, for the correct accounting of expenses, the certificate of services rendered (work performed) is a very important document. The fact is that if the company provided production services, the act is necessary. Without it, expenses cannot be confirmed. This follows directly from clause 2 of article 272 of the Tax Code of the Russian Federation. But, even if we are talking about oral consultation or services for collecting debts from counterparties, one agreement will not be enough. And in this case, in order to avoid claims from inspectors, it is necessary to obtain a certificate of services rendered ( Letter of the Ministry of Finance of Russia dated July 30, 2009 No. 03-03-06/1/503).

By general rule when accounting for expenses for services provided in primary documentation it should reflect exactly what services/works were performed. Services can be detailed either in the Certificate of Services Rendered itself, or in an annex to it, drawn up in the form of a Contractor's Report on the work done. Therefore, if the Acts indicate only the general name of the service ( legal services, accounting services), then it would be safer and more correct to request from the contractor a Report on the work performed (detailed) and provide it to the inspectors. The report is signed only by the performer.

Under the compulsory medical insurance policy, you can take tests for free to diagnose and treat most diseases. Forcing a patient to pay for tests is illegal in most cases, but in order to avoid unnecessary expenses or return funds for paying for procedures in public clinics, you need to know the legal basis for the interaction between medical institutions, their patients and the insurance company.

What tests can be done for free?

The procedure for providing citizens with free medical care under compulsory medical insurance policies is regulated by the following regulations:

• Law No. 326;
• Decree No. 1403;
• laws of the constituent entities of the Russian Federation.

All citizens of the Russian Federation who have received a compulsory medical insurance policy are guaranteed medical care, both under basic and additional (regional) programs. The main program includes not only the treatment of pathologies identified by a doctor, but also the timely detection of such pathologies, as well as preventive measures.

The list of diseases subject to free treatment throughout the Russian Federation is briefly presented in paragraph 6 of Art. 35 of Law No. 326, and is given in more detail in the List of Section 4 of Decree No. 1403.

Free tests are prescribed for the following purposes:

1. treatment of pathologies present in the List;
2. diagnosis of this pathology;
3. diagnosis of possible concomitant pathologies;
4. prevention of suspected pathology and concomitant diseases.

For example, a doctor, based on the symptoms described by the patient, suspects a specific pathology, which is often accompanied by another pathology. If tests for the presence of an underlying disease are free, then tests for the presence of a concomitant disease must also be performed as part of the services paid for by the insurance company.

The basic medical standards by which the diseases listed in the basic and additional programs are treated can be viewed on the website of the Ministry of Health of the Russian Federation.

Among the main free types of analyzes are the following:

• blood test for syphilis - markers, HIV, and other infections;
  blood and plasma tests for the content of basic elements (red cells);
• biochemical studies of blood and lymph;
• analysis of hormone levels;
• tissue biopsy;
• high-tech analytical studies of tissues and organs (MRI, CT);
• X-ray examinations;
• ultrasound analyzes of tissues and organs;
• scrapings and smears of the skin, foreskin and saliva.

Only expensive tests for suspected rare autoimmune or genetic diseases, which occur less than in 0.01% of cases, as well as tests for aesthetic medicine can be paid.

How to check if the analysis is free

To determine the legality of a doctor’s referral for paid tests, you need to find out whether the necessary analysis is included in the list of services provided under the basic insurance program.

It is important to know that the basic list of medical services provided throughout the country can be supplemented by:

• regional medical programs;
• employer programs.

Regional programs are budgetary subventions to pay for services that are not on the all-Russian list, and which are provided free of charge only in a specific subject of the federation. Only patients registered in a given region and who have received an insurance policy from local insurers can receive these services.

In addition, large employers who pay insurance premiums for their employees may provide additional packages of free screening services.

To check whether you can take the test prescribed by your doctor for free, you need to follow these steps:

1. See the presence of the pathology suspected by the doctor in the main list approved by Resolution No. 1403.
2. If the disease is not on this list, find out its presence in the list of services provided by insurers of this region or the patient's employer.
3. Find out the list of tests required for the diagnosis and treatment of this disease from the standards on the website of the Ministry of Health.

A list of additional regional services can be found on the website of the regional Ministry of Health, and services provided under insurance from the employer are listed in the annex to the employment agreement.

If the diagnosed disease is in one of free programs, and the prescribed tests are included in the standard of treatment for this disease determined by the Ministry of Health, then the patient has the right to undergo this test free of charge.

How to get directions

At the initial appointment, the patient is often given a referral for tests to a paid clinic under the pretext of absence necessary equipment or reagents in this clinic. It is important to know that only the patient has the right to choose the place where medical services are provided. The doctor can only issue a referral for analysis, and the place where the results are submitted and processed are determined by the patient.

Receiving a referral for free tests occurs as follows:

1. the patient consults a specialist doctor to diagnose the disease;
2. the doctor determines what tests the patient needs to undergo and issues a referral;
3. if it is not possible to carry out the analysis in this clinic, the doctor issues a referral to another medical institution;
4. If a clinic employee refuses to give a referral for a free test, you must write a complaint addressed to the manager or chief physician.

If an appeal to the clinic management does not bring results, and the necessary analysis is included in the list of basic or regional services provided under the compulsory medical insurance policy, then the patient should contact a representative of his insurance company.

You can contact us using hotline, and personally, to the representative office of this insurer in the locality. Most insurance companies have special departments whose work is aimed at resolving conflicts between medical institutions and patients.

If, after making attempts, a referral for a free analysis is not received, then you should contact the regional health insurance fund. Such funds monitor the activities of private insurers in the context of respect for the rights of insured patients.

In some cases financial resources The money spent by the patient on taking free tests can be returned. You can return funds in 2 ways:

• at the clinic cash desk;
• at an insurance company.

If a patient is referred for a paid test at a referral clinic, then to get a refund you need to do the following:

1. make an application addressed to the head physician for a refund Money;
2. attach to the application a receipt for payment for tests and an agreement on medical services provided;
3. receive an order-resolution on payment of compensation;
4. apply with a copy of the order and passport to the accounting department of the medical institution.

The application indicates the patient’s full name, his registration address and passport details, then you need to state the reasons for the refund, indicate the amount spent and the insurance policy number. The basis must indicate the presence of the submitted analysis in the basic list of services that owners of compulsory medical insurance policies can apply for.

To receive a refund, you must keep the receipt for payment for services and the agreement on paid services.

If the patient was sent to a private clinic for tests, the money spent is returned through the insurer that issued the policy. To do this, you need to contact the representative office of the municipality's insurance company and draw up an application for a refund based on the occurrence of an insured event - the need to submit an analysis from the basic or additional list.

Transfer money via insurance company Usually carried out within 3-8 business days. If contributions for the compulsory medical insurance policy are paid by the employer, then compensation can be transferred through the company’s cash desk or to a salary card.

Difficult situations

When applying for compensation or requesting a referral to another medical institution, the patient may face a refusal or a significant delay in the response to the application. In most cases, the situation can be resolved by calling the specialists of the insurance company that issued the policy, or by filing a complaint with the regional compulsory medical insurance fund.

If the prescribed tests are included in the basic list and are an expensive procedure, then the patient has the right to demand the provision of this service free of charge through the judicial authorities. It is important to consider that referral for tests to another locality or a paid clinic can only be issued under the following circumstances:

• lack of opportunity to conduct these studies in public clinics of a given municipality;
• the current lack of necessary specialists in the clinic;
• lack of prescribed analysis in the basic and additional lists of free services;
• requests from a person from another region for a service provided under the program of a constituent entity of the federation.

The doctor must inform the patient about a free substitute for any medical service provided. Patients are often deceived by being referred for paid tests with the promise of subsequent compensation, to which the patient will not be entitled due to his personal refusal to give up the drug. paid service.

To avoid such deception, you need to carefully review the agreement offered for signature when undergoing paid tests to see if there is a clause on refusal of the free service. If this clause is present, the money spent can only be returned by a court decision.

If a patient is refused a contract and a receipt when receiving a paid service, he or she must refuse payment and file a complaint with the chief physician and the insurance company, since these actions by the staff are illegal.

Conclusion

Holders of compulsory medical insurance policies can take most tests in public clinics at free of charge. To exercise your rights, you should look for the prescribed analysis in the list of free services and, if necessary, demand a referral to another medical institution, and to return the money spent, it is important to keep a copy of the contract and receipt. Most difficult situations are resolved by contacting representatives of the insurance company.

Consulting, information, legal, auditing services, marketing research are always subject to careful inspection by tax authorities. How to prove the reality of the provision of such services by the contractor, their necessity for the customer, and even convince the inspectors that the price corresponds to the market price?

Service costs

Services should not be confused with works. Unlike the latter, the former do not have material expression; they are realized and consumed in the process of their provision. The results of the work, on the contrary, can be used to meet the needs of both organizations and citizens, which means they have a material expression. This is precisely the difficulty of confirming the costs of services, their economic justification and feasibility. It is necessary to document that they were carried out to generate income within the framework of entrepreneurial activity. Inspectors often believe that services were not provided or were provided to a lesser extent, that their price was too high and that the taxpayer did not need them at all, because The company has specialists performing similar duties on its staff.

Conclusion of an agreement

To solve the problem of terminology, it is necessary to write in the contract “services” and not “works”, “provision of services” and not “performance of works”, “act of provision of services” and not “act of acceptance and transfer of completed work”, etc. .d.

The agreement is one of important documents, confirming the company’s expenses, so it is necessary to clearly define the subject and list of services. You need to be especially careful when drawing up a contract for marketing research, because the subject of such research may be the consumer properties of the customer's products, the forecast of demand for it and market conditions in a particular area. In an agreement for the provision of information or consulting services, it is necessary to list the responsibilities of the contractor in terms of the actions he performs and indicate the activities that he must carry out. It is advisable to provide ways to consult the customer. Thus, such a service can be provided orally by telephone, in the office of the contractor or customer, in writing on the organization’s letterhead, by e-mail, in the form of trainings or seminars. If the consultant will involve third-party specialists, this must also be indicated in the contract, but, as a rule, the contractor provides services personally. If consultation on complex issues is expected, it is necessary to fix the condition on the provision of services by specialists of a certain level. It can be qualification certificates or relevant education. Upon completion of the provision of services, the parties must sign an act or report. Here the opinions of experts are divided: you need to sign either an act, or a report, or both. I would recommend the latter, especially if the service is expensive, and the contract must indicate that the result of the provision of services will be a report from the contractor, and after it is provided, the parties sign a report. Undoubtedly, everything depends on the type of service, when the presence of a report is simply vital for the customer.

In any form

To date, unified forms of neither the act nor the report have been approved. Therefore, these papers are compiled in any form. The act indicates the name of the services, the period during which they were provided, and their cost. The act is signed by the contractor and the customer, and it can be indicated that the parties have no mutual claims regarding volume, quality and timing. The preparation of the act must be approached with all responsibility, because If you do not indicate the name and list of services and their cost, then expenses for such services cannot be recognized in tax accounting. Although some arbitration courts, in the absence of this information in the act, recognize other documents that reflect such information. In addition, the act must make reference to the agreement under which the services are provided. Thus, this document is necessary to confirm the provision of services and to determine the period for recognizing expenses for services when calculating income tax.

If the list of services is quite voluminous and the organization does not have the opportunity to set it out completely and in detail in the act, then it is necessary to draw up a report.

The preparation of this document is not mandatory, but its presence will serve the customer as justification for the need for the costs incurred. Some consulting services require the preparation of a report. In addition, the contractor in this document indicates detailed information about the services provided, gives recommendations to the customer and draws certain conclusions on the subject of the study - all this has practical significance for carrying out business activities.

What else can be included in the report? Depending on the subject of the contract, ask the contractor to indicate sources of information, possible risks both when using or not using the described recommendations, and when developing various documents. In any case, do not forget that the preparation of the report must be provided for in the contract for the provision of services, otherwise the customer will not be able to demand this paper from the contractor, since it is not primary document, and the legislation does not contain requirements for its storage.

According to the findings arbitration courts, tax authorities do not have the right to require a report to confirm the costs incurred by the customer. But if there is no act, and only a report is available, then you can take into account the costs of paying for services if the following conditions are met:

The preparation of the report is provided for in the contract;

The report indicates the type, volume, methods, period and cost of providing services;

It must be drawn up and contain all the mandatory details required by accounting legislation.

According to the law

Inspectors often do not believe in the reality of services and demand to see their results and justify them. Even with careful paperwork, tax inspectors refuse to recognize expenses. To prevent this from happening, I recommend that you familiarize yourself with the reasons for such refusals. The arguments are as follows: lack of positive economic effect from using services, the presence of employees on the organization’s staff performing the same functions as the consultant, the simultaneous provision of similar services by several performers, inflated prices relative to market prices, the customer’s lack of activity during the period of provision of services, etc.

What can a taxpayer do against? The Constitutional Court of the Russian Federation indicated that tax legislation does not use the concept of economic feasibility and does not regulate the procedure and conditions for conducting financial and economic activities; the organization itself decides what expenses it can incur to support these activities. The main thing is that expenses should be aimed at generating income.

To avoid duplication of functions of company employees and consultants, you need to correctly formalize job descriptions or regulations on the work of the unit where specialists serve, which inspectors can refer to.

If services are provided by several performers, then the courts are again on the side of the taxpayer, since current legislature does not limit the right to receive consulting and information services, and the company’s availability contractual relations with one contractor does not prevent the involvement of other specialists to provide similar services.

Controversial point

In the absence of grounds for monitoring the cost of services, tax authorities do not have the right to check the correct application of prices under contracts for the provision of consulting and other similar services and to question these prices. Until proven otherwise, it is assumed that the price specified by the parties to the transaction corresponds to the market level. Tax authorities can check the correct application of price lists for transactions only in cases specified in the legislation.

As for consulting services provided orally, the legislation does not contain requirements for documenting the text of the services received. To confirm the reality of oral consultations, an agreement and an act are sufficient, in which it is necessary to list the services provided, indicate their cost and information about the time spent by the consultant on their preparation.

Subscription services are causing a lot of controversy. It happens that services were not provided in a certain month, because... there was no need for them. What should I do? Can the subscription fee for this month be taken into account when calculating income tax? Controversial point. Both the Ministry of Finance and some courts believe that it is possible. Some tax authorities and other courts, on the contrary, are convinced that if the taxpayer did not receive services in a certain period, then the subscription fee is not an economically justified expense.