Medical certificate for tax. Help for the tax on payment of medical services

The lists of medical services for which you can receive a social deduction for treatment are approved by Decree of the Government of the Russian Federation of March 19, 2001 No. 201. In it, services are divided into ordinary and expensive (not subject to limitation). The former, for example, include diagnostics, prevention, treatment and medical rehabilitation in the provision of outpatient and inpatient care to the population, as well as care in sanatorium and resort institutions. Expensive types of treatment include, in particular, nursing of premature babies weighing up to 1.5 kg, organ transplantation, surgical treatment of severe forms of diseases of the digestive system, respiratory system, circulatory system, etc.

Issues relating to the attribution of specific medical services to the types of services included in these Lists are within the competence of the Ministry of Health of the Russian Federation (formerly the Ministry of Health and Social Development of the Russian Federation) (Letter of the Ministry of Finance of November 14, 2012 No. 03-04-05 / 7-1278). So, in 2006, officials classified dental prosthetics associated with the implantation of prostheses and metal structures as an expensive treatment (clause 9 of the List of expensive types of treatment) (Letter of the Ministry of Health and Social Development dated 07.11.06 No. 26949 / MZ-14).

The requirements for medical institutions to provide a social deduction are as follows :

- firstly, these should be Russian institutions (paragraph 1, subparagraph 3, paragraph 1, article 219 of the Tax Code);

- secondly, they must have a license (paragraph 5, subparagraph 3, paragraph 1, article 219 of the Tax Code).

Moreover, medical institutions mean medical organizations regardless of the form of ownership, as well as individual entrepreneurs (paragraph 1, subparagraph 3, paragraph 1, article 219 of the Tax Code).

The list of documents that confirm the receipt and payment of medical services is published in the letter of the Federal Tax Service dated November 22, 2012 No. ED-4-3 / [email protected] This:

1. Contract for treatment with annexes and additional agreements to it, if any (copy).

The contract must be executed in the name of the individual who claims the tax deduction. Even if the treatment of relatives (spouses, parents, children, including adopted children, and wards under the age of 18) is paid. Instead of an agreement, you can submit an extract from a medical record or an epicrisis (Letter of the Federal Tax Service for Moscow dated 08.09.08 No. 28-10 / [email protected]).

1. Certificate of payment for medical services (original).

The certificate form was approved by the joint order of the Ministry of Health No. 289 and the Ministry of Taxation No. BG-3-04 / 256 dated July 25, 01. It is used by all medical institutions, regardless of departmental subordination and form of ownership, that have a license and provide paid services. On the basis of a receipt or cash receipt, the certificate indicates the cost of the medical service provided and its code (code 1 - not an expensive medical service, code 2 - an expensive treatment). At the same time, the definition of the code is within the competence of the medical institution issuing the certificate (Letter of the Federal Tax Service dated 18.05.11 No. AC-4-3 / [email protected]).

The certificate contains separate lines for full name. taxpayer and F.I.O. patient. According to the line F.I.O. of the taxpayer, the surname, name and patronymic of the individual who paid for the medical service and is applying for a social deduction are indicated. As for the line F.I.O. patient, it can be empty if the patient and the taxpayer are the same person, and filled in if the services are provided to the spouse, parents or children of the taxpayer under the age of 18 years.

If medical services were provided in a sanatorium-resort institution, then only the cost of treatment should be indicated in the certificate (Letter of the Ministry of Finance dated February 21, 05 No. 03-05-01-05 / 23).

If the certificate indicates the total cost of expensive treatment, and the contract (certificate of work performed) separately identifies services for treatment, accommodation, food, etc., then the tax authority has the right to exclude from the total amount of the social deduction the amount of expenses that are not related to expensive types of treatment, included in the List (Letter of the Federal Tax Service for Moscow dated 09.09.09 No. 20-14 / 4 / [email protected]).

Sometimes the patient himself is asked to purchase the missing equipment or consumables for expensive treatment. Their value can also be included in the tax deduction. To do this, the doctor in the certificate must indicate the materials used in the course of treatment, purchased by the patient at his own expense. At the same time, the treatment itself can be free (Letter of the Federal Tax Service of August 31, 06 No. SAE-6-04 / [email protected]). However, the materials (devices) used for the care and recovery of the patient after the operation cannot be included in the deduction (Letter of the Federal Tax Service for Moscow dated March 19, 2008 No. 28-10 / 026561).

If the contract is concluded with the taxpayer, and the money paid for medical services is transferred by his employer, then the deduction can be provided for the tax period when the employer's expenses are reimbursed. To do this, you will need a certificate from the employer (Letter of the Federal Tax Service dated August 31, 06 No. SAE-6-04 / [email protected]).

1. A document confirming the degree of relationship, in case of payment for the treatment of parents or children (copy).

This may be a birth certificate or other document.

1. Document confirming marriage (copy).

For example, a marriage certificate.

These documents are submitted to the tax authority along with the declaration form 3-NDFL. The tax authority has the right to request original documents.

In order to take advantage of the tax deduction for the costs of treatment and the purchase of medicines, it is necessary to prepare a set of documents and apply with it either to the tax office at the end of the year, or to the employer.
The procedure for providing this deduction, as well as the necessary documents are discussed in the article.

provided by an individual to the tax office to receive a social deduction, is given in the letter of the Federal Tax Service of Russia dated November 22, 2012 No. ED-4-3 / 19630.
This list is exhaustive. This means that the tax authorities are not entitled to demand documents that are not listed in this list.
This list includes original certificate of payment for medical services issued by the medical institution that provided the service. The form of the certificate was approved by the Order of the Ministry of Health of Russia and the Ministry of Taxation of Russia dated July 25, 2001 No. 289 / BG-3-04 / 256. Without presenting the original of this certificate, it is IMPOSSIBLE to use the tax deduction for medical expenses.

A certificate of payment for medical services can be obtained from the medical institution where you were treated, tested or underwent spa treatment.

When contacting a medical institution for a certificate, you must have with you:

• contract (if you didn’t draw up one, ask to do it),
• payment checks,
• TIN number (because it is indicated in the certificate).

Often, medical institutions are asked to leave photocopies of these documents with them while the certificate is being prepared.
Certificate production time in different organizations is different: from several minutes to several days. Most often, the period depends on the procedure for signing this certificate established by the organization. A certificate of payment for medical services is issued in the name of the payer of medical services.

If at the time of payment all the documents were made for the patient, and another person wants to use the deduction - for example, a husband, wife or parents - you can try to negotiate for a certificate to be issued to another person. Very often, laboratories and medical centers calmly go forward and indicate the required name of the taxpayer in the certificate.

I was forced to write a small letter to this dentistry with an explanation in the spirit of "why do you have to issue me a certificate of payment for medical services". I am attaching the text of this letter below - maybe it will be useful to someone.
I would like to say right away that the situation was resolved in my favor and I did not have to contact any regulatory services. But for myself, I have already planned the following actions.
First of all, you need to file a complaint with Health Department for the Tambov Region, because the heads of the bodies of the Healthcare Department of the constituent entities of the Russian Federation are obliged to organize the issuance of certificates of payment for medical services for submission to the tax authorities (cutting from the order of the Ministry of Health of Russia dated July 25, 2001 N 289 / BG-3-04 / 256).

On the website of Roszdravnadzor for TIN, I found information about a dentistry license; it also indicated the authority that issued it - the Health Department for the Tambov Region.

LETTER
I intend to exercise my right to reduce the taxable base for personal income tax for 2015. for the amount of expenses incurred for treatment (Article 219, Chapter 23, Part 2 of the Tax Code of the Russian Federation). To receive a social deduction for treatment costs, a set of documents must be submitted to the tax service. In a letter from the Federal Tax Service dated November 22, 2012 N ED-4-3 / [email protected] a list of documents attached by the taxpayer to the tax return for personal income tax (form 3-NDFL) is given. This list includes "Certificate of payment for medical services". The form of the certificate was approved by the order of the Ministry of Health of Russia and the Ministry of Taxes of Russia of July 25, 2001 N 289 / BG-3-04 / 256. This order of the Ministry of Health of Russia states that "a certificate of payment for medical services for submission to the tax authorities of the Russian Federation is filled out by all healthcare institutions licensed to carry out medical activities, regardless of departmental subordination and form of ownership." At the time of providing medical services in 2015, your organization had license No. LO-68-01-******, which means it is obliged to issue this certificate.
Please issue me a certificate of payment for medical services for 2015. If denied, please provide a reason. I reserve the right to apply to the Health Department for the Tambov Region (the body that issued the license to the organization - order No. *** dated 31.03.2014), as well as to the tax service and other authorities to resolve this disputable situation.
I am enclosing photocopies: contract, certificate of completion, checks, passport. My TIN ***********.

The treatment deduction is a social tax deduction. You can read more about social deductions types in the article.

All citizens of Russia, without exception, are entitled to compensation for the money spent on treatment, in accordance with Article No. 219 of the Tax Code of the Russian Federation. The state reimburses you for the money spent on treatment and medicines by reducing the personal income tax (PIT) you pay or by directly transferring money to your current bank account in the amount of up to 120,000 rubles per year, provided that you paid personal income tax in appropriate amount of compensation. That is, your official, declared salary per month must be at least 77,000 rubles, in order to be able to receive the maximum possible personal income tax refund for treatment - 120,000 rubles per year. In order to receive compensation, you must submit to the tax office a medical certificate of a special form, an application of the established form, a receipt (checks) for payment for medical services, a 2-NDFL certificate, a 3-NDFL certificate, an agreement with a medical institution for the provision of medical services and a copy of the license of the medical institution . A certificate issued to you by the medical institution where you spent the money for treatment. The form of the certificate was approved by the Order of the Ministry of Health of Russia and the Ministry of Taxation of Russia dated July 25, 2001 N 289 / BG-3-04 / 256.

Documents for personal income tax reimbursement for treatment:

• An application of the established form is possible.
• You already have checks, receipt stubs after paying for medical services.
• Certificates in the form 2-NDFL, and 3-NDFL are provided by the accounting department at the place of work
• You take the certificate, contract and a copy of the license from the hospital where you were treated.

Below is configuration 1C 7.7 for medical organizations of any form of ownership: private hospitals and clinics, medical laboratories, as well as public medical institutions to record medical services. Our development allows you to maintain a register of certificates of payment for medical services for submission to the tax authorities of the Russian Federation. This certificate is a document of strict accountability and must be kept in the clinic for 3 years. According to order N 289 / BG-3-04 / 256. dated July 25, 2001, the form of a certificate of payment for medical services has an A5 paper format.

Description:

1C configuration that allows you to conduct register of certificates of payment for medical services , write out medical certificates and print them out.

Compatibility:

Compatible with the delivery of 1C - operational accounting or accounting version 7.7

Peculiarities:

• Completed directory OKUN - General Classifier of Services to the Population within the framework of medical services
• Names of the taxpayer and the patient are correctly declined
• Printing on A4 half sheet
• Sample information entered into the database

Installation, connection:

• We save the archive of files 1C
• Unzip the path you understand
• We add the base of the register of references in 1C 7.7

• Check the box "Exclusive"
• Click the "Add" button
• Specify the path to the unzipped database
• And we enter the base

Usage:

• When you first start the program, you need to set up the details of your organization
• To do this, select the menu "Operations", then the item "Constants"

• In the window that opens, fill in the details of the medical institution
• To access the attribute change, double-click on the corresponding field

• You also need to enter employees who issue certificates for tax
• By analogy with changing constants, select the menu "Operations", then the item "References"
• In the window that appears, select the directory "Employees"

• In the opened directory "Employees" enter the responsible employee

• At this preparatory stage is completed
• Let's move on to the checklist

• With the top four fields, everything is very clear - fill in
• Add current taxpayers and patients as in the picture above

• Choose OKUN code
• Enter the cost of treatment
• That's it, we print a certificate of the cost of medical services for submission to the tax

Result:

• On the screen, the form of a certificate of the cost of medical services for the tax

• That's all

Download:

• Free download register of references about the cost of medical services for 1C 7.7
• and will not
• to our site.

Distribution terms:

It is distributed completely free of charge (no charge), without any licenses or restrictions, as is. No obligation for updates, upgrades, etc. You have the right to do whatever you want with the files. We are not responsible for any kind of possible damage or dissatisfaction when using our developments. If you have downloaded the file(s), then you have agreed to the terms of distribution.

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In accordance with the Instructions for recording, storing and filling out a certificate of payment for medical services for submission to the tax authorities of the Russian Federation (approved by order of the Ministry of Health of the Russian Federation N 289 and the Ministry of Taxes of the Russian Federation N BG-3-04 / 256 dated July 25, 2001), a certificate of payment for medical services for submission to the tax authorities of the Russian Federation is filled in by all healthcare institutions licensed to carry out medical activities, regardless of departmental subordination and form of ownership.

The certificate certifies the fact of receipt of a medical service and its payment through the cash desk of a healthcare institution at the expense of the taxpayer.

The certificate is issued after paying for the medical service and if there are documents confirming the expenses incurred, at the request of the taxpayer who paid for the medical services provided to him personally, his spouse (spouse), his parents, his children under the age of 18, and has the following form:

Spine to the certificate of payment for medical services for submission to the tax authorities of the Russian Federation N _

FULL NAME. taxpayer _.

TIN of the taxpayer _.

FULL NAME. patient, service code.

N cards of an outpatient, inpatient.

The cost of medical services _.

Date of payment " " 20. Date of issue of the certificate "_" 20.

Signature of the person issuing the certificate _. Recipient's signature _.

break line

Ministry of Health of the Russian Federation

name and address of the institution,

issued the certificate, TIN N, license N,

date of issue of the license, its validity period,

who issued the license

Certificate of payment for medical services for submission to the tax authorities of the Russian Federation N

from "_" 20

Issued to the taxpayer (full name)

TIN of the taxpayer

That he (she) paid for medical services worth

(Suma in cuirsive)

Service code _

rendered to: him (her), wife (s), son (daughter), mother (father)

(underline as appropriate) (Full name)

Payment date " " _ 20

Surname, name, patronymic and position of the person who issued the certificate.

Phone N () _,

seal /signature of the person who issued the certificate/

Form. A5 format.

Shelf life 3 years.

The surname, name and patronymic of the taxpayer and the patient are indicated in full. In the event that the taxpayer and the patient are one person, in the line F.I.O. the patient is given a dash.

The certificate based on a cash receipt (receipt order or other document confirming the deposit of funds) indicates the cost of a medical service under code 1 or expensive treatment under code 2, paid at the expense of the taxpayer, in rubles in capital letters, as well as the date of payment for the medical services.

The certificate is issued in the hands of the taxpayer, the spine to the certificate remains in the health care institution and is subject to storage for three years.

The cost of paying for medicines is confirmed by the prescription form of the accounting form N 107 / y.

The attending physician writes out a prescription to the patient in two copies, one of which is presented to the pharmacy to receive medicines, the second is submitted to the tax authority of the Russian Federation when submitting a tax return at the place of residence of the taxpayer.

On a copy of the prescription intended for submission to the tax authorities of the Russian Federation, the attending physician in the center of the prescription form affixes the stamp "For the tax authorities of the Russian Federation, TIN of the taxpayer", the prescription is certified by the signature and personal seal of the doctor, the seal of the healthcare institution.

A copy of the prescription with the stamp "For the tax authorities of the Russian Federation, TIN of the taxpayer" remains in the hands of the taxpayer who paid the costs of acquiring medicines prescribed by the attending physician to him or his spouse (spouse), his parents, his children under the age of 18 for submission such a prescription, together with a written application, with sales and cash receipts from the pharmacy that dispensed medicines, to the tax authority of the Russian Federation at the place of residence.

In accordance with the letter of the Ministry of Taxes of the Russian Federation dated February 4, 2002 N CA-6-04 / 124 "On social tax deductions", the tax authority on the basis of Art. 31 of the Tax Code of the Russian Federation has the right to demand from a taxpayer claiming a social tax deduction in connection with the costs of paying for medical services and expensive types of treatment, the following documents:

Certificate (certificates) of the income of the taxpayer f. N 2-NDFL;

Certificate of payment for medical services for submission to the tax authorities of the Russian Federation in the form approved by the Order of the Ministry of Taxation of the Russian Federation dated July 25, 2001 N 289 / BG-3-04 / 256;

Copies of payment documents confirming the deposit (transfer) of funds by the taxpayer to medical institutions of the Russian Federation;

a copy of the taxpayer's agreement with a medical institution of the Russian Federation on the provision of medical services or expensive types of treatment, if such an agreement was concluded;

A copy of the marriage certificate, if the taxpayer paid for medical services and treatment for his spouse;

A copy of the birth certificate of the taxpayer, if the taxpayer paid for medical services and treatment for his parent (parents), or other supporting document;

A copy (copies) of the birth certificate of the child (children) of the taxpayer, if the taxpayer paid for medical services and treatment for his child (children) under the age of 18 years.

Particular attention should be paid to the procedure for applying medical deductions when spending by different taxpayers on the treatment of the same individual. This provision concerns payment for treatment by children of the same parent (mother or father) or payment for treatment of the same child by both parents. So, unlike educational deductions, when the child benefit is provided in the total amount for both parents, medical deductions are provided to each taxpayer independently, and not in the total amount.

Consequently, if the father and mother independently each pay 25,000 rubles for the treatment of the same child, then each of them should be granted a benefit in the amount of 25,000 rubles.

Thus, the fact of who exactly made the payment (in whose name the documents for payment are issued) is important.

Example (excluding other deductions)

Citizen Maltsev A.V. during the year paid for treatment services and for medicines 20,000 rubles, including:

In relation to himself 3500 rubles;

In relation to his father, 5,000 rubles;

In relation to the spouse 2500 rubles;

In relation to the son of Sergei, 16 years old, 9000 rubles. The annual income of Maltsev A.V., subject to reduction by the amount of deductions, amounted to 50,000 rubles.

Citizen Maltseva A.N. (wife of Maltsev A.V.) paid for treatment services and medicines in the amount of 30,000 rubles during the year, including:

In relation to himself 4000 rubles;

In relation to his mother, 6,000 rubles;

In relation to the son of Sergei, 16 years old, 20,000 rubles. The annual income of Maltseva A.N., subject to reduction by the amount of deductions, amounted to 40,000 rubles. Under these conditions, Maltsev A.V. is entitled to medical deductions in the full amount of actual costs of 20,000 rubles. Maltseva A.N. is entitled to medical deductions in terms of costs in the amount of 30,000 rubles. Tax base Maltseva A.V. = 30,000 rubles. (50,000 - 20,000). Tax base of Maltseva A.N. = 10,000 rubles. (40,000 - 30,000).

A mandatory document for submission to the tax authorities when receiving a social tax deduction for treatment is a certificate of payment for medical services. A sample of filling out this document, a certificate form, as well as answers to questions that arise when filling out a certificate of payment for medical services for the tax authorities, is presented in this article.

Where is the form (form) of the certificate of payment for medical services approved?

By order of the Ministry of the Russian Federation on taxes and fees and the Ministry of Health of the Russian Federation dated July 25, 2001 No. 289 / BG-3-04 / 256 approved. A sample of filling out this document will be given below.

Certificate of payment for medical services: samplefills...

The tax office must provide the original certificate of payment for medical services. The form is filled in by an employee of the medical institution in which the taxpayer or his (,) was treated.

As can be seen from the sample certificate of the provision of medical services, the document consists of and directly the certificate itself. The spine of the certificate remains in the medical institution and is stored for 3 years. A certificate of payment for medical services is issued in the hands (sent by mail) to the taxpayer or his authorized person.

Certificate of payment for medical services for tax authorities (sample)

STUFF

TO THE CERTIFICATE OF PAYMENT FOR MEDICAL SERVICES FOR PRESENTATION

TO THE TAX AUTHORITIES OF THE RUSSIAN FEDERATION N _______

FULL NAME. taxpayer __________________________________

TIN of the taxpayer ___________________________________

FULL NAME. patient _____________, service code ___________________

N card of an outpatient, inpatient ______________

The cost of medical services _______________________________

Date of payment "__" ____ 20__ Date of issue of the certificate "__" ____ 20__

Signature of the person issuing the certificate ____ Signature of the recipient _____

— — — — — — — — — — — — — — — — — — — — — — — — — —

break line

Ministry of Health

Russian Federation

____________________________

name and address

____________________________

institution that issued

____________________________

certificate, TIN N, license N,

____________________________

license issue date

____________________________

her actions, by whom issued

____________________________

license

REFERENCE

ON PAYMENT FOR MEDICAL SERVICES FOR REPRESENTATION

TO THE TAX AUTHORITIES OF THE RUSSIAN FEDERATION N _____

from "__" ____________ 20__

Issued to the taxpayer (full name)____________________________

TIN of the taxpayer ____________________________________

That he (she) paid for medical services worth _____

______________________________, service code __________________

(Suma in cuirsive)

rendered to: him (her), spouse (s), son (daughter), mother (father) ____

(Underline whatever applicable)

___________________________________________________________

(Full name)

Payment date "__" ___________ 20__

Surname, name, patronymic and position of the person who issued the certificate ___

___________________________________________________________,

Phone number (_______) _______________,

seal

(signature of the person issuing the certificate)

Form. A5 format.

Shelf life 3 years.

Certificate of payment for medical services (sample of filling out the form)

Filling in certificates is carried out in accordance with the Instructions for recording, storing and filling out a certificate of payment for medical services for submission to the tax authorities of the Russian Federation ( Order of the Ministry of the Russian Federation on taxes and feesand the Ministry of Health of the Russian Federation dated July 25, 2001 No. 289 / BG-3-04 / 256).

Consider an example. The tax deduction for the treatment of a retired father is going to go to his daughter. Below is a sample of filling out a certificate of payment for medical services for the tax. An example of a completed help stub is presented in this.

According to this sample, a certificate of the provision of medical services for the tax authorities is issued in all medical institutions of the Russian Federation that have a license (impossible). So the certificate form is used when refunding tax for:

• (various services in dentistry, including, installation, teeth, fillings, caries treatment, etc.);
• paid pregnancy management,;
• operations;
• examination (ultrasound, MRI, X-ray);
• various ;
• other medical services.

How to fill out a sample certificate of payment for medical services for tax

Consider the issues that arise when checking and filling out the form of a certificate of payment for medical services.

The taxpayer is the one who will apply to the IFTS for a tax. The taxpayer and the patient (the one who received medical services) may differ.

1)Name of taxpayer, patient in the sample certificate of payment for medical services, it is indicated in full - without abbreviations. If the taxpayer and the patient are the same person, in the field to whom the services are provided (full name), a dash is put, and before that, underlining “he” or “her” is made. In the event that the taxpayer and the patient are different people, a sample certificate of the provision of medical services is filled out as follows:

• If one spouse was treated (for example, wife), and (husband), then as a taxpayer it will be necessary to indicate the name of the husband, and as a patient (who received services) - the name of the wife, underlined "spouse".
• Similarly, it is necessary to act if the child was treated (). Full name of the taxpayer - full name of the father or mother, full name of the patient (to whom the services were provided) - full name of the child, underlined "son or daughter".
• If it is planned to receive a tax deduction for, then a certificate of payment for medical services for the tax authorities (a sample filling was drawn up for such a case), the name of the taxpayer's parent is indicated in the patient's full name field (underlined "mother" or "father").

To fill out a form for a certificate of payment for medical services in a medical organization, they may be asked to confirm the relationship of the taxpayer and the patient (marriage certificate (upon receipt), birth certificates of the taxpayer's children () or birth certificate of the taxpayer himself (upon registration).

2) In the upper left corner of the help is affixed health care stamp. It indicates information about the medical organization: the full name and address of the institution, the TIN of the institution, No., date of issue of the license, its validity period, who issued the license.

3)TIN of the taxpayer(if any) is indicated according to the taxpayer's data (usually a medical organization requests a copy of the TIN).

4) Field cost of medical services in the sample certificate of payment for medical services, it is filled out on the basis of a cash receipt (receipt order or other document confirming the deposit of funds) in rubles in capital letters. This field may also contain the cost of treatment paid for by a card (by bank transfer) ( Decision of the Supreme Court of the Russian Federation of May 23, 2012 N AKPI12-487).

5)Service code is filled in on the basis of referring the treatment to:

• conventional (inexpensive) treatment ();
• expensive treatment () according to (which refers to expensive dental treatment, you can see).

6)Date of payment for medical services. The date of payment for treatment is indicated.

7) Further, in the sample certificate of payment for medical services, the fields are filled Full Name(in full) and position of the person issuing the certificate, the telephone number of the person who issued the certificate is also given.

8)Clinic stamp is placed in the lower left corner of the help.

After checking the certificate of payment for medical services, the recipient signs in the spine, which comes off and remains in the medical institution. The certificate itself is issued to the recipient.

The article provides a form for a certificate of payment for medical services (sample filling), answers to questions that arise when filling out a certificate for the provision of paid medical services. The recipient of the document, according to the information provided, can check the correctness of filling out the certificate of payment for medical services.

Ralenko Anton Andreevich