12:23 - 17.01.2023
January 17, Fineko/abc.az. Some of the recent changes to the Tax Code relate to services rendered by individuals engaged in private medical practice.
Under the Law on Private Medical Activity, this activity can be carried out in 2 forms - by private medical institutions and individuals engaged in private medical practice.
ABC.AZ was informed at the State Tax Service that private medical practice is activity on medical care carried out by persons with higher or secondary medical education in the relevant specialty on the basis of special consent without the formation of a legal entity.
Under Article 16.1.8 of the Tax Code, monetary payments for medical services rendered by medical institutions must be made through cash registers. In order to reduce the scale of tax evasion in the field of medical activity, to continue work on the legalization of income, the latest amendments to the Tax Code have established fulfillment of cash payments through cash registers on medical services provided by medical institutions, as well as individuals engaged in private medical practice. Part of the VAT paid on the basis of checks issued by these persons will be returned to consumers of medical services.
