Conditions for applying preferential taxation
According to the general rule established by paragraph 1 of Art. 284 of the Tax Code of the Russian Federation, the tax rate for income tax is 20%, except for the cases provided for in clauses 1.1 - 5.1 of this article. By virtue of clause 1.1 of Art. 284 of the Tax Code of the Russian Federation, to the tax base determined by organizations carrying out educational and (or) medical activities (with the exception of the tax base, the tax rates for which are established in paragraphs 3 and 4 of this article), a 0% rate is applied, taking into account the features provided for in Art. . 284.1 Tax Code of the Russian Federation. According to paragraph 1 of this article, organizations when conducting these types of activities have the right to apply a zero rate for income tax, that is, in fact, not pay this tax. This circumstance, according to the author, allows us to consider this taxation procedure preferential, which, by virtue of Part 6 of Art. 5 of Federal Law N 395-FZ is valid from January 1, 2011 until January 1, 2021. However, to be exempt from income tax, business entities must meet several conditions.
Note. Organizations carrying out educational and (or) medical activities in accordance with the legislation of the Russian Federation have the right to apply a 0% rate for income tax in the period from 01/01/2011 to 01/01/2020.
Application of a 0% rate for income tax
Organizations wishing to apply a zero tax rate, no later than 1 month before the start of the tax period from which the 0% tax rate is applied, must submit to the tax authority at their location an application, copies of the license (licenses) to carry out medical activities issued (issued) in accordance with the legislation of the Russian Federation (clause 5 of Article 284.1 of the Tax Code of the Russian Federation).
An application for transition to the application of a 0% rate is submitted by the organization once for the entire period of application of this tax rate.
At the end of each tax period during which a medical organization will apply a 0% tax rate, it, in accordance with paragraph 6 of Article 284.1 of the Tax Code of the Russian Federation, must submit the following information to the tax authority at its location:
- on the share of the organization’s income from medical activities, taken into account in accordance with Chapter 25 of the Tax Code of the Russian Federation, in the total amount of the organization’s income taken into account when determining the tax base for income tax;
- on the number of employees in the organization's staff;
- on the number of medical personnel with a specialist certificate in the organization’s staff.
If the information specified in paragraph 6 of Article 284.1 of the Tax Code of the Russian Federation is not submitted within the established time frame to the tax authority at the location of the taxpayer from the beginning of the tax period, the data for which were not submitted in the prescribed manner, the tax rate established by paragraph 1 of Article 284 of the Tax Code of the Russian Federation is applied. In this case, the tax amount is subject to restoration and payment to the budget in the prescribed manner with the collection from the taxpayer of the corresponding amounts of penalties accrued from the day following the day of tax payment (advance tax payment) established by Article 287 of the Tax Code of the Russian Federation (paragraph five of clause 6 of Article 284.1 of the Tax Code of the Russian Federation ).
Thus, provided that all conditions stipulated by tax legislation are met and documents are submitted to the tax office in a timely manner, medical organizations have the right to apply a 0% rate for corporate income tax. Of course, this is a significant support measure, allowing funds to be directed to the development of core activities.
Activities
By virtue of paragraph 1 of Art. 284.1 of the Tax Code of the Russian Federation, only those organizations that carry out activities included in a special List established by the Government of the Russian Federation can take advantage of the benefit. The list (List of types of educational and medical activities carried out by organizations for the application of a tax rate of 0 percent on corporate income tax, approved by Decree of the Government of the Russian Federation of November 10, 2011 N 917 (came into force on November 26, 2011)) was developed and approved only in at the end of 2011, which made taxpayers somewhat nervous. The Ministry of Finance of Russia in Letter dated 02.15.2011 N 03-03-10/10 expressed the opinion that the lack of information about the types of activities that fall under the preferential tax regime is an obstacle to the exercise of the right to it, therefore, a 0% rate can only be used with 2012. In other words, the application of the benefit in 2011 was under threat.
Note. We note that initially, in order to switch to a preferential tax regime from 01/01/2011, taxpayers could not fulfill the condition of submitting to the tax authority the documents specified in clause 5 of Art. 284.1 of the Tax Code of the Russian Federation, no later than one month before the start of the tax period from which it will be applied, since Federal Law No. 395-FZ was adopted on December 28, 2010, published in official sources of information on December 30, 2010.
To prevent this from happening, in the summer of 2011 Art. 5 of Federal Law N 395-FZ was supplemented by Part 8 (Part 8 was introduced by Federal Law dated 06/07/2011 N 132-FZ), according to which, in order to apply a 0% tax rate from 01/01/2011, organizations must submit to the tax authority the documents named in clause 5 art. 284.1 of the Tax Code of the Russian Federation, within two months from the date of official publication of the List, but no later than December 31, 2011. It should be noted that this procedure for switching to preferential taxation of income tax is provided only for 2011. To apply a 0% rate on subsequent taxes periods of organizations carrying out medical and (or) educational activities, in accordance with clause 5 of Art. 284.1 of the Tax Code of the Russian Federation must notify the tax authority about this no later than one month before the start of the tax period. If these deadlines are violated, the taxpayer is deprived of the right to preferential taxation during the corresponding tax period. This was indicated by Moscow tax authorities in Letters dated October 17, 2012 N 16-12/ [email protected] , dated March 22, 2012 N 16-15/ [email protected]
Manufacturers of printed materials will be able to reduce the tax base
On January 1, 2021, Federal Law No. 323-FZ of October 15, 2021 will come into force, according to which changes will be made to paragraphs. 44 clause 1 art. 264 Tax Code of the Russian Federation.
Currently, manufacturers of printed materials (media) can reduce the tax base for income tax on the cost of defects, as well as products that have lost their marketable appearance, but by no more than 10%.
Starting next year, this share will be increased and no more than 30% of the cost of defective printed products will be subject to write-off.
Important nuance
The preferential tax regime does not apply to activities related to sanatorium and resort treatment, since it is not medical, as expressly stated in paragraph 1 of Art. 284.1 Tax Code of the Russian Federation.
Note. Organizations whose activities are related to sanatorium and resort treatment cannot apply for a 0% rate.
Since we are talking about the type of activity, tax authorities, when checking the legality of taxpayers applying a preferential rate, obviously pay attention to the codes of the types of their economic activities contained in the Unified State Register of Legal Entities. Let us recall that information about the economic activities of a legal entity is reflected in its constituent documents and is subject to mandatory indication in the application for state registration upon creation. According to paragraphs. "p" clause 1 art. 5 of Law N 129-FZ (Federal Law of 08.08.2001 N 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs”) in the Unified State Register of Legal Entities, information about the organization must contain codes according to the All-Russian Classifier of Types of Economic Activities (OKVED) (Adopted and put into effect by Decree of the State Standard of Russia dated November 6, 2001 N 454-st). Moreover, the determination of the code of a classification object related to the activities of an economic entity is carried out by it independently by assigning this object to the corresponding code and name of the Classifier position (except for cases established by the legislation of the Russian Federation).
Note. This is indicated in paragraph 9 of the Methodological Explanations on the procedure for filling out document forms used for state registration of a legal entity, approved by Order of the Federal Tax Service of Russia dated November 1, 2004 N SAE-3-09/ [email protected]
Medical institutions (OKVED code 85.11) can have one of two codes:
- 85.11.1 - activities of general and specialized hospital institutions;
- 85.11.2 - activities of sanatorium and resort institutions.
It is likely that if the Unified State Register of Legal Entities contains information about the implementation of economic activities by a legal entity with the code according to OKVED 85.11.2, the regulatory authorities will be against the application of a preferential tax regime. Moreover, it does not matter that the sanatorium-resort institution has one or even several licenses to carry out medical activities included in the List.
This is the position of the financial department, set out in Letter dated May 18, 2012 N 03-03-06/1/252. In it, officials considered the issue of applying a zero rate to an organization that carries out, on the basis of appropriate licenses, more than three dozen types of medical activities included in the established Art. 284.1 Tax Code of the Russian Federation List. However, all medical services of the organization are related to spa treatment. According to the Ministry of Finance, in such a situation the taxpayer does not have the right to apply a 0% rate of income tax due to the provisions of Art. 284.1 Tax Code of the Russian Federation. After all, this legal norm clearly establishes that activities related to sanatorium-resort treatment do not qualify as medical, and therefore the use of preferential tax treatment by organizations carrying out this type of activity is not provided. At the same time, the Ministry of Finance advised to contact the Ministry of Health and Social Development on all questions regarding the definition of activities related to sanatorium-resort treatment (see also Letter of the Ministry of Finance of Russia dated June 24, 2011 N 03-03-06/1/379).
It should be noted that Art. 284.1 of the Tax Code of the Russian Federation establishes another restriction regarding the types of activities of educational and (or) medical organizations. By virtue of paragraphs. transactions with bills of exchange and financial instruments of futures transactions during the tax period .
Availability of a license
Subclause 1, clause 3, art. 284.1 of the Tax Code of the Russian Federation establishes that in order to apply a zero rate for income tax, the payer must have the appropriate license (licenses) to carry out educational and (or) medical activities.
Currently, relations arising between executive authorities and business entities in connection with the licensing of certain types of activities are regulated by Federal Law No. 99-FZ, part 1 of Art. 12 of which contains a list of activities for which licenses are required. Educational and medical activities (with the exception of activities carried out by organizations located on the territory of the innovation center) are named in this list in paragraphs 40 and 46, respectively.
Note. Federal Law of May 4, 2011 N 99-FZ “On licensing of certain types of activities” (came into force on November 3, 2011 after 180 days from the date of its official publication in Rossiyskaya Gazeta dated May 6, 2011 (N 97), with the exception of the provisions , for which Article 24 of this Law establishes other start dates). This Law replaced the Federal Law of 08.08.2001 N 128-FZ.
In order to implement the norms of this Law, the Government of the Russian Federation approved provisions on licensing of specific types, which contain exhaustive lists of work performed, services provided, constituting the licensed type of activity (Clause 2, Part 1, Article 5, Part 2, Article 12 of Federal Law No. 99-FZ). The regulation on licensing of medical activities carried out on the territory of the Russian Federation by medical and other organizations, as well as individual entrepreneurs (with the exception of Skolkovo residents), was approved by Decree of the Government of the Russian Federation of April 16, 2012 N 291, on licensing of educational activities - by Decree of the Government of the Russian Federation of March 16, 2011 N 174.
Let us note that the procedure for licensing educational activities is also regulated by the Law of the Russian Federation of July 10, 1992 N 3266-1 “On Education” (this is provided for in clause 3, part 4, article 1 of Federal Law N 99-FZ). The specifics of licensing this type of activity are set out in Art. 33.1 of the said Law.
For your information. By virtue of Part 4 of Art. 9 of Federal Law N 99-FZ, licenses are granted for an indefinite period, that is, they are valid indefinitely. At the same time, licenses issued before the change in licensing legislation (despite the indication of the validity period in them) also become unlimited from the date of entry into force of the said Law, that is, from November 3, 2011. Moreover, their re-registration upon expiration of the validity period is not required, with the exception of two cases: if the “old” license does not contain a list of works (services) that are performed (provided) as part of the licensed type of activity, and if the name of the licensed type of activity has changed. According to Part 4 of Art. 22 of Federal Law No. 99-FZ, in these cases, “expired” licenses are subject to re-issuance in the manner established by Art. 18, which lists all the circumstances upon the occurrence of which the license must be replaced with a new one.
The regulatory authorities draw attention to the fact that the taxpayer must have a properly executed license as of the end of the tax period . The capital's tax authorities in Letter dated January 30, 2012 N 16-12/ [email protected] noted: if an educational organization at the end of the tax period does not have a valid license to carry out educational activities, it cannot apply a zero rate in the income tax return. Accordingly, if the condition for having a license is not met next year, the 0% tax rate should not be declared in declarations for the reporting periods of this year (before the date of registration of the new license).
Income structure
By virtue of paragraphs. 2 p. 3 art. 284.1 of the Tax Code of the Russian Federation, the right to preferential taxation is granted to organizations whose income during the tax period from educational and (or) medical activities, as well as from R&D, constitutes at least 90% of the income taken into account when determining the tax base in accordance with Chapter. 25 of the Tax Code of the Russian Federation, or if during the tax period they do not have income taken into account when determining the tax base.
It is important to note that the provisions of the said legal norm do not establish requirements for rounding the share of income from the mentioned types of activities to whole units. If, for example, the indicator in question is equal to 89.8%, the organization does not have the right to apply for a zero rate on income tax. This position was expressed by the financial department in Letter dated May 23, 2012 N 03-03-06/4/46.
Moscow tax authorities in Letter dated June 20, 2012 N 16-15/ [email protected] drew attention to the fact that failure to comply with the conditions established by paragraphs. 2 p. 3 art. 284.1 of the Tax Code of the Russian Federation, based on the results of reporting periods, does not affect the right to use the zero rate for income tax. The controllers noted: from the said legal norm it follows that in order to apply a 0% rate, a business entity must comply with the percentage of income from preferential activities in the total amount of income only at the end of the tax period.
Let us recall that the organization’s income for the purposes of Ch. 25 of the Tax Code of the Russian Federation are determined in accordance with the provisions of Art. 248, which consists of income from sales (Article 249) and non-operating income (Article 250).
We should not forget that when determining income from financial and economic activities, part of the income should not be taken into account due to the provisions of Art. 251 Tax Code of the Russian Federation. For medical and educational organizations, this could be, for example, income in the form of:
- property received free of charge from the founder of the organization, whose share in the authorized capital is more than 50%, provided that this property is not transferred to third parties within one year from the date of its receipt (except for funds) (clause 11, clause 1 );
- property received in the form of targeted financing, subject to separate accounting of income (expenses) received (produced) within the framework of such financing (clause 14, clause 1);
- property received free of charge by state and municipal educational institutions, as well as non-state educational institutions for the conduct of statutory activities, subject to the availability of an appropriate license (clause 22, paragraph 1).
In addition, by virtue of paragraph 2 of Art. 251 of the Tax Code of the Russian Federation, when determining the tax base, target revenues (with the exception of target revenues in the form of excisable goods) for the maintenance of non-profit organizations and the conduct of their statutory activities are also not taken into account.
According to experts from the financial department, when determining the percentage of income that allows an organization to apply a zero rate for income tax, only income from activities included in the List should be taken into account. Moreover, they are determined minus the VAT amounts presented by the taxpayer to the buyer (Letters of the Ministry of Finance of Russia dated November 1, 2012 N 03-03-06/4/105, dated December 14, 2011 N 03-03-06/4/145, dated September 21, 2011 N 03-03-06/1/580).
When calculating this ratio, tax officials recommend being guided not only by the above-mentioned List, but also by the Classifier OK 029-2007 (All-Russian Classifier of Types of Economic Activities, approved by Order of Rostechregulirovanie dated November 22, 2007 N 329-st, put into effect on January 1, 2008 for the period until January 1. 2013 without cancellation of OKVED). Thus, in Letter dated March 11, 2012 N ED-4-3/ [email protected] the Federal Tax Service of Russia considered the issue of classifying income from educational activities as income from the sale of services for the provision of places to stay in a dormitory for a fee. The Tax Department confirmed that the List of Types of Educational Activities includes, among other things, activities for the implementation of additional educational programs. However, OK 029-2007 established that such type of activity as additional education is included in the type of economic activity “Education” (groups 80.1, 80.2, 80.3), and the activity of providing places for temporary accommodation in dormitories for students is included in the type economic activity “Hotels and restaurants” (group 55.23.5). Thus, income from the sale of services for the provision of housing in a hostel for a fee is not included in the income from the implementation of educational programs, including additional educational programs; accordingly, when determining the share of income from educational activities for the purpose of applying the income tax rate, it is not are taken into account .
It is important to remember that the total amount of income received, the size of which determines the right of an economic entity to preferential taxation of income tax, also includes non-operating income (Letter of the Federal Tax Service of Russia for Moscow dated December 21, 2011 N 16-03 / [email protected] ). As such, the Russian Ministry of Finance recognizes, for example, amounts received by educational or medical organizations from tenants as reimbursement for the cost of consumed utilities and communication services (Letter dated May 30, 2012 N 03-03-06/4/55). At the same time, according to officials, it does not matter that the income in question is not clearly designated as non-operating income, the main thing is that they are not indicated in Art. 251 Tax Code of the Russian Federation.
Example 1. A non-state educational institution carrying out a type of activity included in the List on the basis of a license, in 2012 received income in the total amount of 4,438,000 rubles, including: 2,500,000 rubles. — targeted revenues for the maintenance of the institution (according to the estimate of income and expenses); RUB 1,450,000 — income from the provision of licensed paid educational services; 250,000 rub. — income from property rental; 88,000 rub. — reimbursement of the cost of utilities consumed by tenants; 150,000 rub. — funds for targeted financing for major repairs of the roof of the institution’s building. Does an organization have the right to apply a 0% rate when calculating income tax? In accordance with Art. Art. 248 - 251 of the Tax Code of the Russian Federation, the tax base for income tax will be 1,788,000 rubles. (1,450,000 + 250,000 + 88,000). The share of income from educational services will be equal to 81.1% (1,450,000 / 1,788,000). Since the criterion established by paragraphs. 2 p. 3 art. 284.1 of the Tax Code of the Russian Federation is less than 90%, an educational institution does not have the right to apply a 0% rate when calculating income tax in 2012.
Number of medical personnel
The following condition, the fulfillment of which is necessary to obtain the right to apply a preferential tax regime, applies only to organizations engaged in medical activities. By virtue of paragraphs. 3 p. 3 art. 284.1 of the Tax Code of the Russian Federation in such organizations, medical personnel with a specialist certificate must make up at least half of all employees. In this case, the specified ratio must be maintained continuously throughout the entire tax period as of any date (Letter of the Ministry of Finance of Russia dated March 23, 2012 N 03-03-06/1/154).
In paragraphs 1 clause 1 art. 100 of Federal Law N 323-FZ (Federal Law of November 21, 2011 N 323-FZ “On the fundamentals of protecting the health of citizens in the Russian Federation”) (came into force on January 1, 2012) it is established that until January 1, 2021 the right to provide medical activities in the Russian Federation are persons who have received higher or secondary medical education in Russia in accordance with federal state educational standards and have a specialist certificate. If a certified physician has not worked in his specialty for more than five years, he can be admitted to medical practice after additional training and only if he has a specialist certificate (clause 3, clause 1, article 100). Moreover, clause 2 of this article determines that the named certificates issued to medical and pharmaceutical workers before 01/01/2016 are valid until the expiration of the period specified in them.
Taking into account the above, as well as the direct instructions in paragraphs. 3 p. 3 art. 284.1 of the Tax Code of the Russian Federation for the presence in the staff of a medical institution that claims to apply a preferential tax regime of at least half of its certified personnel, equating other documents received by employees upon graduation from medical schools with a specialist certificate for the purpose of applying a zero rate is not allowed . The capital’s tax authorities expressed this opinion in Letter dated 07/02/2012 N 16-15/ [email protected]
Minimum minimum number of employees
On the application of preferential taxation by virtue of paragraphs. 4 p. 3 art. 284.1 of the Tax Code of the Russian Federation can only be calculated by those educational and (or) medical organizations that continuously employ at least 15 employees . Unfortunately, the Tax Code of the Russian Federation does not contain provisions on how this indicator should be determined, so let us turn to the explanations of the regulatory authorities.
The Financial Department in the already mentioned Letter dated March 23, 2012 N 03-03-06/1/154 for calculating the criteria established by paragraphs. 3 and 4 paragraphs 3 art. 284.1 of the Tax Code of the Russian Federation, recommended using the methodology used to determine the average number of employees. Since 01/01/2012, this indicator is calculated on the basis of Rosstat Order No. 435 dated October 24, 2011, which, in particular, approved the Instructions for filling out the federal statistical observation form N P-4 “Information on the number, wages and movement of workers” (hereinafter referred to as the Instructions ). Tax authorities, developing this topic, explained which specific provisions of the Directions should be used. Thus, in Letter dated August 28, 2012 N 16-15 / [email protected] the capital's Federal Tax Service noted that clause 77 of the Instructions stipulates that the average number of employees of an organization includes the average number of employees, the average number of external part-time workers and the average number of employees performing work under civil contracts.
In accordance with paragraph 79 of the Instructions, the list of employees includes employees who worked under an employment contract and performed permanent, temporary or seasonal work for one day or more, as well as working owners of organizations who received wages in this organization. Clause 80 of the Instructions provides a list of categories of workers who are not included in the payroll. These are, first of all, part-time workers hired from other organizations (item “a”) and persons who performed work under civil contracts (item “b”). These employees do not participate in the formation of the average number, therefore, are not taken into account when determining the criteria provided for in paragraphs. 3 and 4 paragraphs 3 art. 284.1 Tax Code of the Russian Federation.
As we can see, the established clause 3 of Art. 284.1 of the Tax Code of the Russian Federation, the list of conditions granting medical and educational organizations the right to preferential treatment of profit taxation is exhaustive. Moreover, to exercise such a right, it is necessary that all established criteria are met continuously throughout the entire period of use of the zero rate. Otherwise, the organization loses the opportunity to use it. Moreover, by virtue of clause 4 of Art. 284.1 of the Tax Code of the Russian Federation, she is obliged to recalculate and pay income tax at a rate of 20% from the beginning of the tax period in which she lost the right to apply a 0% rate, as well as accrue and pay the corresponding penalties. Such an organization will be able to obtain exemption from income tax again only after five years, which is enshrined in clause 8 of Art. 284.1 Tax Code of the Russian Federation. Let us note that in accordance with paragraph 7 of this article, educational or medical organizations can voluntarily return to the general income tax regime.
Expenses for organizing remote work for tax purposes
The Ministry of Finance of the Russian Federation issued a letter dated September 24, 2020 No. 03-03-06/1/83636, according to which, when transferring some employees to remote work, expenses associated with the company’s activities are taken into account in the generally established manner . It is worth remembering that expenses must be economically justified; the tax office will pay attention to this.
If a company, due to the spread of coronavirus infection, was forced to suspend its activities for an indefinite period of time, then in accordance with paragraphs 3 and 4 of paragraph 2 of Article 265 of the Tax Code of the Russian Federation, downtime costs are included in non-operating expenses in one of the items:
- losses from downtime due to internal production reasons
- Losses from downtime due to external reasons not compensated by the culprits
Combining medical and educational activities
From the contents of Art. 284.1 of the Tax Code of the Russian Federation it follows that organizations subject to preferential tax treatment can simultaneously carry out both educational and medical activities. How, in this case, are the appropriate restrictions on the number and structure of income determined? We will not find an answer to this question in the Tax Code of the Russian Federation, so we will again turn to the explanations of the regulatory authorities, for example, Letter of the Ministry of Finance of Russia dated 02/06/2012 N 03-03-10/9.
Note. The letter was communicated for use in the work of lower tax authorities by Letter of the Federal Tax Service of Russia dated February 21, 2012 N ED-4-3/ [email protected]
Officials in this document indicated that if an organization combines educational and medical activities included in the relevant List, then to determine the percentage of income, the revenue from these types of activities must be summed up .
In addition, in order to apply a zero rate for income tax in medical organizations, the condition of a 50% ratio of certified medical personnel in the total number of employees must be met, which should be understood as the total number of employees of the organization engaged in both educational and medical, and other activities in of this organization (Letter of the Federal Tax Service of Russia for Moscow dated March 12, 2012 N 16-15/ [email protected] ). At the same time, as the Ministry of Finance indicated in the above-mentioned Letter, any exceptions in relation to organizations that simultaneously carry out both medical and educational activities, the provisions of paragraphs. 3 p. 3 art. 284.1 of the Tax Code of the Russian Federation has not been established. Therefore, if an organization combines the above types of activities and, at the same time, income from educational or medical activities separately constitutes less than 90% of the income taken into account when determining the tax base for income tax, the condition is that the staff of this organization must have at least half of the medical workers with a specialist certificate , to apply the zero rate for income tax must be met. However, if an organization simultaneously carries out educational and medical activities and, at the same time, income from educational activities constitutes at least 90% of total income, the fulfillment of the condition provided for in paragraphs. 3 p. 3 art. 284.1 of the Tax Code of the Russian Federation, for the application of a preferential income tax regime is not mandatory. A similar position is contained in Letters of the Ministry of Finance of Russia dated 05/23/2012 N 03-03-06/4/45, Federal Tax Service of Russia for Moscow dated 03/05/2012 N 16-15/ [email protected]
Example 2. An organization with 57 people combines medical and educational activities. In 2012, income from these types of activities amounted to 63 and 32%, respectively. The share of medical personnel with a specialist certificate in the total number of the organization is 47%. Does the payer have the right to apply a zero rate for income tax in 2012? In the situation under consideration, the organization has fulfilled the condition provided for in paragraphs. 2 p. 3 art. 284.1 of the Tax Code of the Russian Federation, since the total share of income from medical and educational activities amounted to more than 90% of all income, namely 95% (63% + 32%). However, income from each type of activity separately amounts to less than 90% (including from educational activities - 32%), therefore, in order to use the preferential tax regime, the organization must fulfill the condition established by paragraphs. 3 p. 3 art. 284.1 of the Tax Code of the Russian Federation, on the ratio of medical personnel with a specialist certificate. In our case, the share of certified medical workers is less than 50% of the total number of the organization (47%), therefore the organization does not have the right to use a 0% rate when calculating income tax.
Russian medical institutions [exempted from income tax]
3 minutes
The vast majority of Russian healthcare organizations have been exempted from paying income tax. According to RIA Novosti, the Russian government adopted a corresponding resolution.
The Cabinet of Ministers approved the list of types of medical activities subject to preferential taxation. This list includes almost all healthcare services provided to the population by public and private medical institutions.
The law on a zero income tax rate for medical organizations was adopted in Russia at the end of 2010. Tax breaks will apply until the beginning of 2021. The document lists a number of conditions that must be met by a medical institution applying for tax exemption.
In particular, income from medical activities must account for at least 90 percent of the organization’s total income. The minimum size of the institution's staff is limited to 15 employees. In addition, at least half of them are required to have a valid health care provider certificate.
Types of medical activities listed in the government decree: Abdominal surgery Obstetrics and gynecology Obstetrics Allergology and immunology Anesthesiology and resuscitation Bacteriology Virology Military medical examination Regenerative medicine Medical flight examination Gastroenterology Hematology Genetics Geriatrics Histology Dermatovenerology Pediatric cardiology Pediatric oncology Pediatric urology -andrology Pediatric surgery Pediatric endocrinology Diabetology Dietetics Collection, storage of donor sperm Collection, storage of human organs and tissues for transplantation Collection, procurement, storage of donor blood and its components Collection of hematopoietic stem cells Infectious diseases Cardiology Coloproctology Quality control of medical care Cosmetology (therapeutic) Cosmetology (surgical) Clinical laboratory diagnostics Clinical mycology Clinical pharmacology Laboratory work Laboratory diagnostics Laboratory mycology Laboratory genetics Physical therapy and sports medicine General medicine Manual therapy Medical biochemistry Medical genetics Medical massage Medical optics Medical examination (pre-flight, periodic) Medical examination (pre-flight, post-flight) Medical examination (pre-flight, post-flight ) Medical statistics Medical (narcological) examination Neurology Neurosurgery Neonatology Nephrology General medical practice (family medicine) General practice Public health and healthcare organization Oncology Operational nursing Organization of nursing Orthodontics Otorhinolaryngology Ophthalmology Parasitology Pathological anatomy Pediatrics Application of cellular technologies Application of traditional medicine methods Occupational pathology Psychiatry Psychiatry- Narcology Psychotherapy Pulmonology Radiology Rheumatology Radiology Reflexology Sexology Cardiovascular surgery Nursing Pediatric nursing Emergency medical care Dentistry Children's dentistry Preventive dentistry Orthopedic dentistry Therapeutic dentistry Surgical dentistry Forensic medical examination Forensic medical examination of physical evidence and biological research objects (biochemical, genetic , medical-forensic, spectrographic, forensic-biological, forensic-histological, forensic-chemical, forensic-cytological, chemical-toxicological) Forensic medical examination and examination of a corpse Forensic medical examination and examination of victims, accused and other persons Forensic psychiatric examination (uniform outpatient forensic psychiatric examination, comprehensive outpatient forensic psychiatric examination) Forensic psychiatric examination (uniform inpatient forensic psychiatric examination, comprehensive inpatient forensic psychiatric examination: psychological-psychiatric, sexological-psychiatric) Audiology-otolaryngology Therapy Toxicology Thoracic surgery Traumatology and orthopedics Transportation of donor blood and its components Transportation of donor sperm Transportation of hematopoietic stem cells Transportation of human organs and tissues for transplantation Transfusiology Ultrasound diagnostics Nursing management Urology Physiology Phthisiology Functional diagnostics Surgery Surgery (transplantation of organs and tissues) Surgery (combustiology) Storage of hematopoietic stem cells Maxillofacial -facial surgery Examination of temporary disability Examination of the right to own a weapon Examination of drug addiction Examination of professional suitability Examination of the connection of diseases with the profession Endocrinology Endoscopy
