Tax deduction for medicine:

Tax deduction for medicine:

- medical services (except cosmetology);

- applies to expenses for payment of insurance premiums under voluntary insurance contracts in case of illness. Ережелері the provisions of this article do not apply to cases provided for in subitem 10-2) of Paragraph 2 of Article 319 of this code.

🔶The tax deduction for medicine is applied in the amount not exceeding 118 times the monthly calculation Index determined for the calendar year. At the same time, the total amount of income adjustment to cover the expenses of an individual for medical services (except for cosmetology) and (or) the employer's expenses for the payment of insurance premiums in favor of an employee under voluntary insurance contracts in case of illness in accordance with subparagraph 23) of Paragraph 1 of Article 341 of this code in total may not exceed 118 times the monthly calculation index in the calendar year.