A special recording procedure for certain securities will be in effect until the end of 2025
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The social deduction for personal income tax is provided in the amount of the cost of any medicines prescribed to the taxpayer or his or her family members by the attending physician and purchased at his/her own expense.
The following supporting documents shall be attached to declarations filed with tax agencies with respect to personal income tax (form 3-NDFL):
- prescription form drawn up by a healthcare professional;
- payment documents (cash receipt) obtained from the pharmacy.
When release of medicines under prescription, the pharmacist shall put a mark on the prescription indicating the trade name (above the prescription "Rp", which indicates the name of the medicine as per the international non-proprietary name).
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