Since 2022 the list of conditions for receiving a deduction for medical services] is expande

Parents can receive a social tax deduction on tax on the income of natural persons for medical services on expenses on children, including adopted. Earlier the deduction could be declared on the child age till 18 years. Now the citizen can receive a social tax deduction also on expenses on children age till 24 years. For this purpose they have to pass full-time tuition in the educational organizations. Other conditions for receiving a deduction remained the same. The specified amendment is applied to the expenses incurred since 2022. Thus the contributions paid by the taxpayer on contracts...