What tests can be passed free of charge under the compulsory medical insurance policy? How to check the services rendered under the compulsory medical insurance policy? Find out what medical services have been provided to me

Tax officials often question the reality of the service. V Clause 5 of Article 38 of the Tax Code of the Russian Federation it is written: “A service for tax purposes is an activity, the results of which have no material expression, are realized and consumed in the course of this activity ”. Therefore, sometimes it becomes very problematic to prove the reality of the provided service ...

Situation: LLC "Petrushka" ordered cleaning services from a cleaning company. For a couple of months, until a cleaning lady is hired in the state. How can you prove to the tax authorities that Glasha, the cleaning lady, washed floors, windows, dusted and took out the trash every day? Taking pictures of Glasha while providing cleaning services? Or, for greater safety, Glasha must provide a daily report on the number of floors washed, square meters of dust and trash bags taken out. To assess the efficiency of labor and identify whether the quality of the service corresponds to the stated price? It may be 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 for a deduction for consulting services, but was refused by the tax authorities. Fiscal officials suspected the formality of the transactions. And such conclusions were supported by "reasonable" evidence:

The lack of detailing of the services provided under the disputed invoices does not allow us to determine the volume of specifically provided services and their cost;
The parties to the contract are interdependent;
Consulting expenses incurred by the company are not economically justified and not justified;
Delivery and acceptance certificates for services rendered are formal, identical in content and do not disclose the content of 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 proceeds should have been at least 20%, but in fact it turned out to be 14%. In this connection, the tax authorities came to the conclusion that the terms of the agreement to ensure the increase in sales proceeds 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, in which economically justified goals were indicated (creation of a system of effective management of the company, ensuring the most efficient management of the use of production, financial and other resources involved in the economic turnover, achievement of target indicators of the financial and economic activities of the company);
The company provided documents: acts of acceptance and delivery of services rendered, containing a list and volume of services rendered, as well as their cost, invoices;
The general director and chief accountant of the counterparty confirmed the reality of the provision of services;
Consulting took place through the exchange of electronic messages (a list of incoming and outgoing messages is presented) and referrals of employees with job assignments (travel certificates, job assignments, etc. are presented).

More details, gentlemen!

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

According to Art. 105.1 of the 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 nn. 5 p. 5 art. 169 of the Tax Code of the Russian Federation because they do not contain descriptions of specific work performed, services rendered;
In the invoices and acceptance certificates submitted by the company, the content of business transactions is not disclosed, the acts contain only general information regarding the services provided: they do not contain references to the reports of the performers, information on who and which specific consultations or specific services were provided, there is no data on the formation of prices and determination of the cost for specific types of services rendered, there are no protocols for negotiating a contractual price.

Therefore, based on RF Armed Forces definitions No. 308-KG16-14980 dated 15.11.2016 proved that it was economically unjustified and unreasonable to deduct VAT for consulting services.

I turned to the lawyers of 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 it is almost impossible to touch a service or work ... "And you can find fault, if you wish, with anything ...

Ramazan Chimaev, lawyer and tax consultant for 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 the agreement concluded between them, or if there is another possibility of 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 provided by one person directly and independently or together with its interdependent persons, recognized as such in accordance with this article. "

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

In accordance with By the definition of the Constitutional Court of the Russian Federation of June 4, 2007 No. 320-O-P tax legislation does not use the concept of economic expediency and does not regulate the procedure and conditions for conducting financial and economic activities, and therefore the justification of expenses that reduce the income received for tax purposes cannot be assessed in terms of their expediency, rationality, efficiency or the result obtained. By virtue of the principle of freedom of economic activity (Article 8, Part 1, of the Constitution of the Russian Federation), the taxpayer carries out it 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 the verification of the completeness of the 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, verification of the completeness of the 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 - the Federal Tax Service of Russia).

At the same time, transactions that are not recognized as controlled in accordance with paragraph 4 of Art. 105.14 of the Tax Code of the Russian Federation, as well as transactions for which the volume of income does not exceed those established in Article 105.14 of the Tax Code of the Russian Federation the sum criteria cannot be the subject of tax control in order to check the compliance of prices with market prices both as part of the check of the completeness of the calculation and payment of taxes carried out by the Federal Tax Service of Russia, and as part of field and office tax audits.

As for the acts of acceptance and delivery of services rendered, then for the correct accounting of expenses, the act of services rendered (work performed) is a very important document. The fact is that if the company has provided services of a production nature, the act is necessary. Without it, the costs cannot be confirmed. It 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 contract will not be enough. And in this case, in order to avoid claims from the inspectors, it is necessary to acquire an act on the services rendered ( Letter of the Ministry of Finance of Russia dated July 30, 2009 No. 03-03-06 / 1/503).

As a general rule, when taking into account the costs of services rendered, the primary documentation should reflect exactly which services / works were performed. Services can be detailed either in the Act of Services Rendered, or in an annex to it, drawn up in the form of a Contractor's Report on the work done. Therefore, if only the general name of the service (legal services, accounting services) is indicated in the Acts, 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.

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 instruction of the President of the Russian Federation and on the basis of the FFOMS order 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, the budget allocates funds 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 the subjects of the federation, these amounts may increase at the expense of the regional budget. Thanks to the principle of health insurance, which can be summarized as: "The rich will pay for the treatment of the poor, the healthy - the sick", - people can receive medical care free of charge.

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

The document contains a list of the services provided with an indication of their price. Information for the patient is provided free of charge. All that is required of him is desire receive a receipt or a waiver of it.

How much does it cost the state 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 under compulsory health insurance may be expensive. And the state at this time spends huge sums on rendering assistance to its citizens.

So, for example, the state spends:

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

Not only is it expensive high-tech help.

The consultations of the specialists of the state polyclinic cost more than people are used to counting:

examination by a gynecologist - almost 500 rubles;
a therapist's appointment - about 300 rubles;
endocrinologist consultation - more than 1,000 rubles.

Why should the population 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 indicated in the certificate.

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

By the beginning of the year, the new patient information program had been tested in a number of regions of Russia. Since September 1, 2014, a pilot project has been launched in seven subjects of the federation: Bryansk, Moscow, Nizhny Novgorod, Novgorod, Tula regions, the Republic of Tatarstan and the Krasnodar Territory.

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

Even before the introduction of the new information system in the Krasnodar Territory, at the initiative of local authorities, patients received 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 the personal account, the patient can see the list and the cost of the procedures performed. Electronic help does not require paper and copying costs, 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 control of the quality of the medical care provided.

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

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

Consulting, informational, legal, audit services, marketing research are always thoroughly checked by the tax authorities. How to prove the reality of the provision of such services by the performer, 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 work, on the contrary, can be used to meet the needs of both organizations and citizens, which means they have material expression. This is precisely the difficulty of confirming the costs of services, their economic feasibility and feasibility. We have to documentarily prove that they were carried out to generate income in the framework of entrepreneurial activity. Inspectors often believe that the services were not provided or were provided in a smaller volume, that their price was overstated and the taxpayer did not need them at all, because the company employs specialists performing similar duties.

Conclusion of a contract

To solve the problem of terminology, already in the contract it is necessary to write "services", not "work", "provision of services", and not "performance of work", "act on the provision of services", and not "act of acceptance and transfer of work performed", etc. .d.

The contract is one of the important documents confirming the costs of the company, therefore it is necessary to clearly define the subject and list of services in it. You need to be especially careful when drawing up a contract for marketing research, because the subject of such research can be consumer properties of products manufactured by the customer, forecast of demand for it and market conditions in a particular area. In the contract for the provision of information or consulting services, it is necessary to list the duties 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 of consulting the customer. So, such a service can be carried out orally by phone, in the office of the contractor or customer, in writing on the letterhead of the organization, by e-mail, in the form of training 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 it is planned to consult on complex issues, it is necessary to fix the condition for the provision of services by specialists of a certain level. These can be qualification certificates or related education. Upon completion of the provision of services, the parties must sign an act or report. Here the opinions of experts were divided: it is necessary to sign either an act, or a report, or both. I would recommend the latter, especially if the service is expensive, while in the contract it is necessary to indicate that the result of the provision of services will be a report of the contractor, and after its provision, the parties sign an act. Undoubtedly, it all depends on the type of service, when the presence of a report is simply vital for the customer.

Free form

To date, no unified forms of either the act or the report have been approved. Therefore, these papers are drawn up in any form. The act indicates the name of the services, the period during which they were provided, their cost. The act is signed by the contractor and the customer, while it can be indicated that the parties have no mutual claims to the volume, quality and timing. It is necessary to approach the drawing up of the act with all responsibility, because if you do not indicate the name and list of services and their cost, then the costs of such services cannot be recognized in tax accounting. Although some arbitration courts, in the absence of this information in the act, recognize other documents in which such information is reflected. In addition, in the act, it is necessary to make a reference to the contract under which the services are provided. Thus, this document is necessary to confirm the fact of the provision of services and to determine the period of recognition of expenses for payment of services when calculating income tax.

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

The preparation of this document is optional, but its presence will serve the customer as justification for the need for the costs incurred. When providing some consulting services, it is necessary to prepare a report. In addition, the contractor in this document indicates detailed information about the services provided, makes recommendations to the customer and draws certain conclusions on the subject of the study - all this is of practical importance for the implementation of entrepreneurial activity.

What else can be reflected in the report? Depending on the subject of the contract, ask the contractor to indicate the 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 a primary document, and the legislation does not contain requirements for its storage.

In accordance with the conclusions of the arbitration courts, the tax authorities are not entitled 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 stipulated by the contract;

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

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

According to the law

Inspectors often do not believe in the reality of services and demand to present their result and justify it. 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: the absence of a positive economic effect from the use of services, the presence in the staff of the organization of employees performing the same functions as the consultant, the simultaneous provision of similar services by several performers, overpriced relative to market prices, the customer's lack of activity during the period of service provision, etc. ...

What can the taxpayer resist? The Constitutional Court of the Russian Federation indicated that tax legislation does not use the concept of economic expediency and does not regulate the procedure and conditions for conducting financial and economic activities, the organization itself decides what expenses it can carry out to ensure this activity. The main thing is that expenses should be aimed at generating income.

In order not to duplicate the functions of company employees and consultants, it is necessary to correctly draw up job descriptions or regulations on the work of the unit where the specialists serve, which the inspectors can refer to.

If the services are provided by several performers, then the courts are again on the side of the taxpayer, since the current legislation does not limit the right to receive consulting and information services, and the presence of a contractual relationship with one performer does not prevent the company from attracting other specialists to provide similar services.

Controversial moment

In the absence of grounds for controlling the cost of services, the tax authorities are not entitled to check the correctness of the 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 quoted by the parties to the transaction is in line with market prices. Tax authorities can check the correctness of the application of prices for transactions only in cases specified in the legislation.

As for consulting services rendered 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.

Subscriber services cause a lot of controversy. It happens that in any month the services were not provided, because there was no need for them. How to be? Can the subscription fee for this month be taken into account when calculating income tax? A controversial point. Both the Ministry of Finance and some courts believe that it is possible. Certain 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.

Chapter 39 of the Civil Code does not directly regulate the issues of confirming the fact of the provision of services. Taking into account the fact that services, as a rule, are consumed during their provision, for participants in property turnover, the approaches of arbitration practice in resolving disputes related to evidence of the provision of services seem to be very interesting.
1. The general rule when collecting debt for services rendered is the fact of confirmation by the contractor of the services rendered. For example, the court lawfully collected the debt under the contract, since the volume and cost of the work and services performed by the contractor for the customer are confirmed by the bilateral acts and agreements in the case (see resolution of the FAS VSO of 03/15/2007 N A19-16997 / 06-F02-1219 / 07 ).
In this case, the court limited itself to stating the confirmation of the fact of the provision of services, without specifying which particular evidence served as the basis for the conclusion made. So, in practice, the question arose: in cases where the service is consumed at the very execution of it, is it permissible, in the event of a dispute, to prove the fact of providing the service with the help of testimony? Practice gives a negative answer to this question. Since the law requires documentary registration of the fact of performing legal services, this circumstance cannot be confirmed by testimony (see resolutions of the FAS VVO dated May 27, 2005 N A29-5752 / 2004-4e, FAS DO dated July 18, 2006 N F03-A51 / 06-1 / 2090).
2. As a rule, the services rendered are confirmed by an acceptance certificate. However, it should be noted that drawing up an act is not in all cases recognized as evidence of the provision of services. The acceptance certificate can be referred to only in cases where the parties in the contract directly provided for such a method of delivery of the services provided. Accordingly, the absence of such an act does not mean non-performance of services. Here's a practical example. The defendant's argument about the absence of an act of work performed, signed by the parties, was reasonably not taken into account by the court of first and appeal instances, since Sec. 5 of the contract of protection does not make the payment for services dependent on the signing of the act (see the resolution of the FAS DO dated 20.03.2007 N F03-A73 / 07-1 / 207).
The absence of acts of work performed is not a prerequisite for the emergence of obligations to pay for the services actually rendered, since the parties did not provide for the need to sign these acts in the contract (see the resolution of the FAS ZSO dated 20.03.2007 N F04-1115 / 2007 (32118-A27-30) ).
Or another position of this district court. In order to satisfy claims for debt collection under a contract for the provision of services for compensation, the plaintiff must prove, among other things, the fact that the relevant services have been performed.
In support of the stated claims, LLC "Yuridicheskaya Kompaniya" referred to the fact that the fact of rendering the services provided for by the contract to the defendant is confirmed by the acts signed by the parties. The plaintiff also submitted to the case materials documents relating to the bankruptcy procedure carried out against LLC "Salon of Mobile Communications" SMS and LLC "Computer Center." obligatory act of execution of the contract for the provision of services or its individual stages (see resolution of the FAS SZO dated 12.09.2007 N A05-2823 / 2007).
In cases where the acts are provided for by the contract, the drawing up of the act itself does not yet indicate the fact of the provision of services. Thus, the court considering the case indicated that the act submitted by the plaintiff was not a basis for payment by the customer. In the case, there is no evidence of the actual activities of the contractor, provided for by the service agreement, and his real participation in the monetary transaction for crediting funds to the customer. The court of first instance rightly indicated that the act, which does not reflect the actual participation of the performer (plaintiff) in the performance of the obligations assumed to provide services by virtue of paragraph 1 of Art. 779 GK, cannot be accepted as evidence for the provision of such services (see the resolution of the FAS ZSO dated July 13, 2005 N F04-4459 / 2005 (13013-A81-5)).
The same District Court later confirmed its position, stating the following. If there are objections from the defendant regarding the performance of work under the contract, it is not enough just the acceptance certificate of the work performed. The plaintiff, as an executor of the contract, had to provide evidence of what specific work was performed by him under this contract, namely, how the software complex "Corporate resource management system of the company" YHI Yellow Pages Ltd. "was supported, maintained, updated and supported (resolution of the FAS SZO dated 26.12.2007 N A56-8543 / 2007).
From the clarifications of the Presidium of the Supreme Arbitration Court of the Russian Federation, contained in the information letter dated 09.29.1999 N 48 "On some issues of judicial practice arising in the consideration of disputes related to contracts for the provision of legal services", it follows that the performer can be considered to have properly fulfilled his obligations when performing the specified in an action agreement (performance of an activity).
Acts of work performed and reconciliation of calculations contain only general wording that such services have been provided. Failing to present in the case materials any evidence confirming the fact of the provision of services orally or in writing, or in the form of drafting documents on consulting issues, the plaintiff did not prove, therefore, his right to demand payment under the contract (see resolution of the FAS SZO from 10.08.2004 N А56-6338 / 04).
At the same time, in disputes related to the proof of the provision of services, the courts often evaluate the behavior of the defendant (customer). For example, in another case, the same FAS recognized the acts of completed work presented to the defendant, to which the latter did not submit objections, sufficient to recover the debt.
The plaintiff drew up acts on the performance of security services by him in October 2006 and in the period from 01.11.2006 to 12.11.2006 in full, which he sent to the defendant together with the invoices. The fact that the Company received the above documents is confirmed by the case materials. The Company did not sign the acts on the performance of the work, did not submit its objections to their content to the plaintiff and to the court of appeal, and did not dispute the calculation of claims drawn up by the Security Company.
The above court, having evaluated the evidence collected in the case in accordance with Art. 71 APK, rightfully came to the conclusion that the requirements of the Security Company for payment for services rendered to the Company are subject to satisfaction (see resolution of the FAS SZO dated 25.12.2007 N A13-1891 / 2007).
3. In a number of cases, the parties make the fact of performing the service dependent on the availability of the customer's application. The absence of such an application is considered by practice as an obstacle to the satisfaction of claims for debt collection for services rendered. So, the appellate instance, considering the evidence presented by the plaintiff - written legal advice dated 04.19.2005 and 03.05.2005, reasonably noted that since the terms of the contract the provision of legal services is related to the applications of the defendant, in the absence of such written consultations cannot be adequate evidence of the provision services. In addition, the presence on the text of the consultations of the stamp of incoming correspondence without specifying the person and organization who received the consultation does not confirm the receipt of these consultations by the defendant (see the resolution of the FAS ZSO of 15.11.2005 N F04-8125 / 2005 (16863-A70-36)).
A similar approach is used by courts in cases where the provision of services is contingent on the payment of an advance. Since the plaintiff, without waiting for the advance payment by the defendant, proceeded to fulfill his contractual obligations, acting at his own peril and risk, the claim for the collection of debt under the contract for the provision of services for compensation was lawfully refused (see resolution of the FAS DO dated July 18, 2006 N F03-A51 / 06-1 / 2090).
4. The evidence, referred to by the parties, must make it possible to establish what specific services were provided. So, the court rightfully refused to collect the debt under the object protection agreement, since the copies of the technical equipment maintenance journals presented in the case materials are not evidence of the provision of services, do not determine the volume and cost of services, and are not signed by the defendant (see the resolution of the FAS VSO of 04/26/2007 N A33-16735 / 06-F02-2174 / 07).
The court rightfully satisfied the LLC's claim to recover from the non-state educational institution the debt for the services rendered for the publication of information materials in newspapers, since the society, in confirmation of the existence and fulfillment of the institution's order by it, submitted to the court publications in newspapers, invoices for payment of services, as well as a letter of the institution, in which the latter guaranteed the payment of invoices (see resolution of the FAS SZO dated 24.04.2007 N A56-18931 / 2006).
5. Can an act of reconciliation of settlements signed by both parties confirm the fact of rendering services? As practice shows, one act of reconciliation of settlements is not enough to satisfy the requirements for collection for the services rendered. It is necessary to confirm the fact of the provision of services with primary documents.
The court found that the plaintiff did not submit the primary documents confirming the excess volume of services performed for the period specified in the statement of claim. The act of reconciliation of calculations, which the applicant refers to in support of the requirements, not confirmed by the primary accounting documents, is not sufficient evidence of the volume of services performed and the basis for collecting funds from the defendants (see resolution of the FAS SKO dated 04.10.2007 N F08-6509 / 2007 ).

According to the adopted legislation, almost every person registered and residing in the territory of the Russian Federation has the right, assigned to him, to apply to any medical institution for appropriate treatment if such a need arises. However, there is one important nuance - services of this kind, as well as the right to receive drugs free of charge, that is, free of charge, are provided only if the citizen has such a document as a compulsory health insurance policy.

Who Can Get Free Medical Services?

Any citizen who owns:

Employed citizens. That is, the category of persons who regularly pays taxes to the state budget. That is, in fact, he pays for his treatment in advance.
Unemployed citizens. In this case, the payment of funds for the treatment of these persons also occurs at the expense of the federal budget.
Children, adolescents, and who have not reached the age of eighteen and are not taxpayers.

In the event that a person is officially employed, he has the right to issue, as well as . If he is not employed, works unofficially, or has not reached the age of majority, you can apply for the specified document to any company that provides insurance services.

In the event that any citizen needs to contact a specialist conducting an appointment outside the settlement where the specified individual lives, a referral from the attending physician is also required.

There is a certain list of medical services, the provision of which is free of charge. These include the following:

Emergency help, that is, an ambulance is called by the patient. This service is provided free of charge not only to persons who possess, but also do not have this document available. In the recent past, there were unreliable rumors that if a person does not have a compulsory health insurance policy, he will have to pay about one and a half to two thousand rubles for calling an emergency aid. This is not true. The specified service is provided in any cases absolutely free of charge.

Ambulatory treatment in the medical institution that is included in the insurance system and includes a number of many different manipulations: examination and diagnosis of the patient's disease, the performance of the necessary procedures and the appointment of adequate treatment. However, when a patient is on the terms of so-called outpatient, day or home treatment, all the necessary medications must be purchased by him at his own expense, since there are no benefits in this case.

Community outreach to raise awareness of hygiene issues. That is, conducting various lectures, seminars and so on.

Diagnostics and treatment of the population using expensive innovative drugs and methods. For example, in some regions of the Russian Federation, in vitro fertilization is carried out free of charge.

Diagnosis of the disease with subsequent hospitalization.

in dental clinics and offices with state status.

Free services under the compulsory medical insurance policy

For example, while undergoing treatment in a state-type hospital, a citizen has the right to receive free services for the treatment of diseases of the following kind: accompanying pregnancy in case of its complicated course, as well as in the presence of pathologies of any kind, carrying out a medical abortion, the presence of chronic diseases, or with an exacerbation of the disease, poisoning , bodily harm and so on. In this case, the provision of drugs necessary for adequate treatment is free of charge.

Diseases, the treatment of which, according to the list, is provided free of charge, include the following:

Diseases of an infectious nature, with the exception of those categories that are classified as sexually transmitted infections.

Various diseases of the blood, vascular system, heart.

Diseases of the stomach, as well as the gastrointestinal tract in general.

Any illness caused by a nervous disorder.

Diseases of joints, bones, muscles and so on.

All kinds of defects in vision, hearing, speech.

Tumors, both benign and malignant.

Diseases of tissues and skin.

Diseases of the genitourinary system.

Respiratory system diseases.

What to do if treatment is denied if you have a policy?

At present, not every citizen is fully aware of the rights that are granted to him in accordance with, which is quite often used by unscrupulous workers in this field of activity, demanding the payment of a certain fee for the provision of the necessary assistance.

What to do if your rights are violated

Every citizen of the Russian Federation who has insurance has the right to seek help from any medical institution located on the territory of the state. In the specified institution, he is obliged to accept and carry out the appropriate diagnostics, treatment, as well as other manipulations that are necessary. However, it often happens that doctors, as well as hospital staff, refuse to see a patient in such cases. This is not legal and violates human rights. It's important to produce.

To restore the violated right, the person who was denied the provision of medical services must file a complaint with the employees of which will take appropriate measures. If such a case is identified, administrative penalties may be applied to medical service workers.

What can you expect with a compulsory medical insurance policy?

In order to know the right to use which services are provided by the policy of compulsory health insurance, you must carefully familiarize yourself with the list of services provided to the population free of charge.

It should be remembered that, in essence, these services are not at all free of charge due to the fact that a certain amount is deducted from the salary of each employed citizen every month, intended specifically for this purpose. Consequently, in this way, each individual pays in advance for his treatment in a state-type institution. In our other articles you can read and .

It might be helpful to read: