How to find out the services provided under the medical policy. Why a program was created to inform the population about the cost of medical services provided under the compulsory medical insurance policy

Rendering medical care within the framework of the CHI policy, it guarantees the possibility of checking the composition and quality certain types services and procedures. Recently, such an opportunity has become available in electronic form by using the service "Personal account of the insured person", posted on the public services portal, as well as on various territorial portals. How to check the provided medical services? What to do if you managed to find services that were not provided? We will try to answer these and other questions in this article.

How to check the types of medical care provided under the CHI policy?

The transition to a system of individual informing citizens about the services provided and their cost made it possible to establish quality control of the medical care services provided. The electronic service "Personal account of the insured person" is available to citizens of the Russian Federation who have verification on the official portal of public services, and allows you to get information about the composition and cost of the types of assistance provided under compulsory medical insurance. For residents of certain regions, territorial electronic resources for more detailed information. The main purpose of such services - informing insured citizens receiving assistance under the CHI policy - is implemented in the following areas:

• By checking personal information about citizens: personal data, information about the number of the issued medical policy, contact information, the name of the clinic;
• By entering information about existing and past diseases, injuries, and other medical indicators(blood type, possible allergic reactions, etc.);
• By obtaining data on all types of medical care provided to a citizen since January 2015, as well as the cost of their services when reimbursed from the compulsory medical insurance fund.

Information on rendered species medical services is provided in the form of an extract, which is generated at the request of resource users. This extract is used for informational purposes, as well as to control the composition and volume of medical care provided to the population. Besides, electronic service provides additional opportunities for planning events and activities related to the provision of medical services. Maintaining such a calendar-plan allows you to receive information about the upcoming procedure in the form of a reminder received by e-mail. In addition, such services can help.

Control of the list of services provided under the CHI policy

Examination specific types services provided under the CHI program can establish the existence of procedures or activities that the citizen did not actually receive. This fact may indicate either a technical error in the formation of database information, or a deliberate distortion of information in order to obtain reimbursement from the MHIF.

If this discrepancy is revealed, a citizen has the right to apply for clarification to the local institution of the Territorial Compulsory Medical Insurance Fund, or to insurance company that issued the CHI policy. An extract with a list of services recorded in the database, as well as evidence of non-receipt of the declared types of assistance, must be attached to the appeal.

If there are grounds, the Territorial Fund has the right to conduct unscheduled inspections of both the insurance company and the medical institution. When a technical error is identified, the database information will be updated. If, following the results of the audit, a violation is revealed in the procedure for providing medical care to citizens and receiving federal budget funds, then the guilty legal entities will be held accountable.

In accordance with clause 199 of Section XV of the Rules for Compulsory Medical Insurance, approved by order of the Ministry of Health Russian Federation dated February 28, 2019 No. 108n, insured persons have the right to receive information about the list of medical services provided to them and their cost.

The purpose of this information is to provide insured persons with information about what funds the state spent on paying for the medical care provided to the citizen, and how much CHI funds the medical organization will receive for the services provided. Such information contributes to additional “control” on the part of patients, because it is they who reliably know which medical services were actually provided to them and which were not. In addition, citizens will have information about what funds are spent by the state to pay for medical care, which is provided to citizens themselves free of charge.

LLC VTB MS informs persons insured by the Company by issuing Information about the list of medical services provided to the insured person and their cost(hereinafter referred to as the Certificate), issued on paper. The form of the Certificate was approved by order of the Federal Compulsory Medical Insurance Fund dated October 19, 2015 No. 196.

Help contains the following information:

Surname, name, patronymic of the insured person;
- information about medical organization who provided medical services to the insured person;
- information about the period and dates of the provision of medical services;
- information on the conditions for the provision of medical services;
- name of the medical service;
- the total cost for medical services provided to the insured person in a medical organization during the period of treatment.

The certificate is notifying in nature, it is not a document confirming acceptance Money, and is not a basis for determining the amount of damage when applying to the judicial authorities. The specified cost is not subject to payment at the expense of the insured person's personal funds. The cost of services in the Certificate is indicated in accordance with the established current tariffs for medical services in the CHI system.

To obtain a Certificate, you must apply personally or through your representative/legal representative to one of the Company's offices. You can also remotely obtain information about the list of medical services provided and their cost on the Gosuslugi.ru portal.

Addresses and work schedules of the Company's offices can be specified in the "Contacts" section.

The application can be filled in personally or on behalf of the representative of the insured person. You can print the application form from our website or receive it at any office of VTB MS LLC.

The term for issuing the Certificate is no more than five working days from the date of submission of the application by the insured person.

The specialists of VTB MS LLC will inform you about the readiness of the Certificate using the contact information provided in the application.

The certificate is issued on paper in the same office where you applied.

Help Documents:

For children under 14:
- birth certificate;

For children from 14 to 18 years of age or until the child acquires legal capacity in full:

- a document proving the identity of the legal representative of the child and (or) a document confirming the authority of the legal representative.

For citizens aged 18 and over:
- an identity document;

For the applicant's representative:
- an identity document;
- originals or certified copies of the documents of the citizen for whom the Certificate is issued;
- notarized* certified power of attorney for representation.

If the customer refuses to pay for the services provided to him under the contract, the contractor is forced to prove the fact that they were actually provided (Article 65 of the Arbitration Procedure Code of the Russian Federation).

At the same time, Chapter 39 Provision of Services for Compensation Civil Code The Russian Federation does not provide for any specific document that would act as evidence of the provision of services. Its compilation is left to the discretion of the parties (clause 4, article 421 of the Civil Code of the Russian Federation).

Attention! It is necessary to distinguish between cases where it is required to prove the actual provision of services and the existence of an actual relationship between the parties.

In the first case, it is necessary to prove the fact of the provision of services under the existing contract. In other words, the dispute is only about whether the services were provided or not, while the customer does not dispute the very fact of concluding an agreement with the contractor.

In the second case, it is required to prove not only the fact of the provision of services, but also the consent of the customer for the services to be provided to him. This applies to disputes in which the customer disputes the very conclusion of the contract with the contractor.

To confirm the existence of an actual relationship between the parties, other evidence must be used than to confirm that the services were actually provided.

The mere existence of evidence of the actual provision of services in the absence of consent to their provision will not indicate the obligation of the customer to pay for these services.

The act of providing services

The fact of the provision of services by the contractor and their receipt by the customer can be confirmed by an act on the provision of services. It must contain:

1) information on the list and scope of services provided. This information must be complete enough to exclude possible disputes. Otherwise, such an act will not be recognized as proper evidence of the provision of services (Decree of the FAS of the Moscow District of April 8, 2010 No. KG-A40 / 2431-10 in case No. A40-64974 / 09-106-459, determination of the Supreme Arbitration Court of the Russian Federation of July 22, 2010 No. BAC-9853/10),

Advice

It is advisable to include the following universal wording in the act on the provision of services.

An example of the wording of a clause on the absence of quality claims on the part of the customer in the act of providing services

By signing this act, the parties confirm that the services provided for in the Agreement paid provision services No. __ dated ___ ______ 20__, in ______ (reporting month) 2012, the contractor provided the customer with high quality, timely, in full and properly. The customer has no claims to the contractor.

2) necessary details:

the name of the document (the act on the provision of services, the names of the act of delivery and acceptance, the act of acceptance and transfer of services, etc. are also possible),

date of the act. The act must be signed by the parties within the time period that they agreed in the contract, or within a reasonable time after the completion of the process of providing services (Article 314 of the Civil Code of the Russian Federation). Otherwise, the customer will be able to refer to the skipping by the contractor of the term for the provision of services (decree of the Federal Antimonopoly Service of the Moscow District dated March 30, 2011 No. KG-A41 / 2184-11 in case No. A41-20326 / 10),

details of the contract, the execution of which is confirmed by the act (name, date, number),

Will an act that does not contain a link to the contract be evidence?

Such an act will confirm the provision of services, but only if there are no other contractual relations between the parties for the provision of the same services (decree of the Federal Antimonopoly Service of the Volga-Vyatka District of November 1, 2010 in case No. A29-13559 / 2009). Otherwise, the court will not accept such an act as evidence, since it will not be able to establish that it relates specifically to the disputed contract (decisions of the FAS of the East Siberian District of April 25, 2011 in case No. A58-4388 / 10, FAS of the Central District of 4 March 2010 No. F10-239/10 in case No. A14-2942/2009/79/15).

details of the parties to the agreement (company name, legal form, PSRN, TIN, legal address),

data of the persons who signed the documents (last name, first name, patronymic, position, documents confirming the authority),

personal signatures. If the act is signed by a person who was not authorized to do so, the court will not accept such an act as evidence (decision of the Fourth Arbitration Court of Appeal dated December 1, 2009 in case No. A78-2895 / 2009, decision of the Federal Antimonopoly Service of the East Siberian District of March 4 2010 left unchanged).

Advice

When signing the act of service provision, it is necessary to check in particular whether the representative of the customer can sign it. This right has:

• representatives who act on the basis of a power of attorney (clause 4 of article 185.1 of the Civil Code of the Russian Federation),
• representatives whose powers are clear from the situation in which they operate (paragraph 2, clause 1, article 182 of the Civil Code of the Russian Federation),
• bodies legal entity who can act without a power of attorney (art. 40 federal law dated February 8, 1998 No. 14-FZ On companies with limited liability, Art. 69 of the Federal Law of December 26, 1995 No. 208-FZ On Joint Stock Companies).

What to do if the act is signed by a person who was not authorized by the customer

In such a situation, you can use the following judicial practice:

• the customer is obliged to pay if the powers of the person who signed the act follow from the usual situation (decree of the Federal Antimonopoly Service of the North Caucasus District of February 26, 2010 in case No. A53-17161 / 2009),
• the customer is obliged to pay, since the actions of his employees to fulfill obligations are always considered the actions of the customer (Article 402 of the Civil Code of the Russian Federation, resolution of the Federal Antimonopoly Service of the Volga District of August 14, 2008 in case No. A49-735 / 08-27 / 6),
• the customer is obliged to pay if he does not dispute the very fact of the provision of services (Decree of the Federal Antimonopoly Service of the West Siberian District of December 6, 2005 No. F04-7994 / 2005 (16730-A45-36)).

It depends on the availability of these details whether the drawn up act will be a confirmation of the provision of services or not (decree of the Federal Antimonopoly Service of the North Caucasus District of May 8, 2009 in case No. A53-14323 / 2008).

If the act on the provision of services is duly drawn up and signed by the parties, then the court recognizes it as sufficient evidence of the provision of services, and the contractor will be able to demand payment by virtue of Articles 720 and 783 of the Civil Code of the Russian Federation.

If the contract does not provide for the right of the contractor to draw up a unilateral act on the provision of services, then such an act will not be an appropriate proof of the provision of services (decree of the Federal Antimonopoly Service of the Urals District dated June 3, 2010 No. F09-2895 / 10-C3 in case No. A71-8466 / 2009) .

What to do if the customer evades signing the act on the provision of services

The performer is not entitled to judicial order compel the customer to sign an act on the provision of services (decree of the Federal Antimonopoly Service of the Moscow District dated May 13, 2011 No. KG-A41 / 3777-11 in case No. A41-27081 / 10), but the court may recognize as appropriate evidence the acceptance certificates signed by the contractor in unilaterally if:

• they were sent to the customer. Moreover, it is better to do this immediately after the expiration of the period in which the customer was supposed to sign the act, by mail with a description of the attachment, a notice of delivery and receipt of a postal receipt,
• the customer did not state a reasoned refusal to sign them.

Examples of such an approach of the court are the rulings of the Supreme Arbitration Court of the Russian Federation dated April 19, 2011 No. VAS-4552/11 and dated February 22, 2011 No. VAS-1520/11.

The court may also recognize as evidence the acts signed by the executor and the intermediary (Decree of the Federal Antimonopoly Service of the Far Eastern District dated February 11, 2010 No. F03-409 / 2010 in case No. A73-2322 / 2009).

In the absence of a clause in the contract mandatory drawing up of the act, the court may recognize its preparation as optional (determination of the Supreme Arbitration Court of the Russian Federation of March 23, 2011 No. VAS-2742/11, decision of the FAS of the Volga-Vyatka District of November 29, 2010 in case No. A79-1233 / 2010). And if there is other evidence of the provision of services, the contractor will be able to confirm the actual provision of services and demand payment from the contractor.

Attention! There is also the opposite practice: the court may decide that the performer is obliged to submit an act on the provision of services.

Even if the parties did not provide for a condition in the contract on drawing up an act on the provision of services, the court may recognize this act as necessary evidence of the fact of the provision of services, which the contractor must provide in order to demand payment by virtue of Articles 720 and 783 of the Civil Code of the Russian Federation. In the absence of this act, the contractor will not be able to demand payment for services on the basis of paragraph 1 of Article 781 of the Civil Code of the Russian Federation and the collection of a penalty for late payment under Article 330 of the Civil Code of the Russian Federation.

If the services are not actually provided by the contractor, then even an act on the provision of services signed by the customer's representative will not be sufficient evidence and no financial obligation will arise. This is due to the fact that the court will check the information contained in the evidence for compliance with reality (clause 3, article 71 of the Arbitration Procedure Code of the Russian Federation). See, for example, Ruling of the Seventeenth Arbitration Court of Appeal dated August 16, 2011 No. 17AP-6659/2011-GK in case No. A50-26154/2010.

The material result of the provision of services

The parties in the contract may agree that upon completion of the provision of services, the contractor must send the customer a certain material result. The presence of such a result and evidence that it was achieved as a result of the actions of the performer is an independent proof of the fulfillment of obligations. In this case, the courts apply paragraph 1 of Article 711 of the Civil Code of the Russian Federation, which indicates the obligation of the customer to pay the contractor the agreed price after the final delivery of the results of the work.

The acceptance of the work performed (its result) must occur within the time and in the manner provided for by the contract, with the participation of the contractor (clause 1, article 720 of the Civil Code of the Russian Federation). Evasion of the customer from accepting the result does not relieve him of the obligation to pay for the services rendered.

As a material result of the provision of services can be:

audit reports (decree of the Federal Antimonopoly Service of the West Siberian District dated March 17, 2010 in case No. A75-6694 / 2009),

appraisal reports (Decree of the Federal Antimonopoly Service of the Moscow District dated August 30, 2010 No. KG-A40 / 9262-10-P in case No. A40-74483 / 08-51-663),

reports with the results of the analyzes performed (decree of the Federal Antimonopoly Service of the Volga-Vyatka District of April 22, 2011 in case No. A11-3102 / 2010),

petitions, complaints, statements, reviews, explanations, court decisions, protocols of court sessions in the provision of legal services(decree of the Federal Antimonopoly Service of the North-Western District of November 1, 2010 in case No. A66-13531 / 2009),

calculation of standards (Decree of the Federal Antimonopoly Service of the Far Eastern District of August 17, 2011 No. F03-3459 / 2011 in case No. A16-47 / 2011),

business plans (decree of the Federal Antimonopoly Service of the North-Western District of March 22, 2011 in case No. А56-41830/2008).

The presence of a materialized result can also be confirmed by photo reports. This is relevant, for example, when providing accommodation services. outdoor advertising when the advertising and information material has already been dismantled (Decree of the Federal Antimonopoly Service of the North-Western District of May 18, 2011 in case No. A56-35281 / 2010).

However, it must be remembered that a materialized result may not always appear as a result of the provision of services. A feature of this agreement is the implementation of actions (activities), while it is the actions (activities) that are subject to payment, bringing to the result, and not the result itself (decree of the Federal Antimonopoly Service of the West Siberian District of March 24, 2011 in case No. A45-13773 / 2010) .

Other evidence

Even if the acts on the provision of services are not signed by the customer and the contract does not provide for the possibility of drawing up a unilateral act, then other documents can prove the actually rendered services.

Thus, the actual provision of services can be confirmed by the following documents:

waybills(Decree of the Federal Antimonopoly Service of the Urals District dated August 16, 2010 No. F09-6347 / 10-C3 in case No. A07-411 / 2010),

an accounting journal (Decree of the Federal Antimonopoly Service of the Urals District dated September 21, 2010 No. F09-7610 / 10-C3 in case No. A60-14191 / 2010-C1),

acts of taking readings from metering devices (decree of the Federal Antimonopoly Service of the Urals District dated February 24, 2010 No. F09-644 / 10-C5 in case No. A60-15274 / 2009-C11),

correspondence of the parties (Decree of the FAS of the Volga-Vyatka District of December 1, 2009 in case No. A82-3436 / 2009-19), including electronic (Decree of the FAS of the West Siberian District of February 10, 2011 in case No. A45-10504 /2010),

by order (decree of the FAS of the East Siberian District of March 11, 2010 in case No. A33-12337 / 2008),

duty sheets (Resolution of the Federal Antimonopoly Service of the Far Eastern District dated December 7, 2009 No. F03-6207 / 2009 in case No. A73-1471 / 2009),

copies of judicial acts with the participation of a representative (in the provision of legal services) (decision of the Federal Antimonopoly Service of the West Siberian District of February 11, 2011 in case No. A45-8063 / 2010),

an act of reconciliation of mutual settlements (Decree of the Federal Antimonopoly Service of the Far Eastern District dated February 1, 2010 No. F03-8370/2009 in case No. A73-8329/2009).

As evidence of the provision of services, the court may also take into account the testimony of witnesses (decree of the Federal Antimonopoly Service of the Volga-Vyatka District of February 15, 2010 in case No. A43-11809 / 2009).

Sometimes the fact of the provision of a service can be confirmed by the absence of objections from the customer (decree of the Federal Antimonopoly Service of the North-Western District of August 3, 2009 in case No. A56-51039 / 2008).

Regarding the recognition of an invoice as proof of the provision of services, there are two opposite positions of the courts.

Evidence of the provision of services must contain a reference to the contract in pursuance of which they were drawn up (determination of the Supreme Arbitration Court of the Russian Federation dated June 24, 2009 No. VAS-7461/09).

Evidence of an actual relationship

The existence of an actual relationship between the parties will need to be proved by the contractor in the following cases:

• declaring the contract null and void
• no agreement between the parties.

The evidence can be divided into the following groups.

1. Evidence that confirms the receipt of the assignment from the customer:

• commission by the customer of an action to transfer to the contractor objects for the provision of services (determination of the Supreme Arbitration Court of the Russian Federation dated November 26, 2010 No. VAS-16102/10),
• a power of attorney issued by the customer to the contractor to represent his interests in court in the provision of legal services (Decree of the Federal Antimonopoly Service of the Urals District dated May 5, 2008 No. F09-3054 / 08-C5 in case No. A76-13013 / 2007-16-555).

2. Evidence that confirms the actual provision of services.

3. Evidence that confirms the customer's acceptance of the services rendered: an act on the provision of services signed by two parties (decisions of the Federal Antimonopoly Service of the West Siberian District of February 2, 2010 in case No. A45-15189 / 2009, the Federal Antimonopoly Service of the Far Eastern District of April 21, 2010 No. F03-1605/2010 in case No. A51-4192/2009).

In order to present a demand for payment to the customer, the contractor must have evidence of:

• from the first and second groups (they confirm that the performer received the task and completed it),
• or from the third group.

The courts indicate that the obligation to pay for the results of work depends on the fact of their acceptance by the defendant. Defects in the form of the transaction will not be a circumstance that excludes the obligation of the person to pay (reimburse) what he actually received under the transaction (decree of the Federal Antimonopoly Service of the Central District of June 8, 2011 in case No. A09-3967/2010).

If there is no written agreement between the parties, then the documents drawn up by the executor unilaterally will not be evidence of the actual relationship (Decree of the Federal Antimonopoly Service of the Far Eastern District dated February 17, 2011 No. F03-9524 / 2010 in case No. A51-3826 / 2010).

Advice

Before proving the existence of an actual relationship, the contractor must assess the possibility of recognizing the contract as concluded (if any). Often, for this, it is only necessary to prove that the parties agreed on its only essential condition (clause 1, article 432 of the Civil Code of the Russian Federation) subject.

So, it is possible to use negotiations and correspondence preceding the conclusion of the contract, the practice established in the mutual relations of the parties, customs, subsequent behavior of the parties, etc. No. 48 About some questions judicial practice arising from the consideration of disputes related to contracts for the provision of legal services).

If the services were actually provided and accepted by the customer, and there were no disagreements about the subject of the contract, then it can be recognized as concluded (see, for example, the decisions of the Eighteenth Arbitration Court of Appeal dated February 8, 2010 No. 18AP-11900/2009 in case No. A76-24099 / 2009, of the Thirteenth Arbitration Court of Appeal dated October 13, 2009 in case No. A56-30973 / 2009).

Legal Reference System Material Lawyer System

With the help of the Service, insured persons are informed about the medical care provided to them at the expense of compulsory medical insurance.

The new service is designed to increase the transparency of compulsory medical insurance for citizens, taking into account the instruction of the President of the Russian Federation on the introduction of individual information about the medical services provided and their cost in compulsory medical insurance.

The users of the cabinet are all residents of Moscow and non-residents who are attached to the clinics of Moscow, using medical services under the compulsory medical insurance policy received in Moscow.

IN personal account a variety of information is available related to the receipt by the insured of medical care under compulsory medical insurance. In the "My data" section, the insured can check the relevance of personal data, see the data of the compulsory medical insurance policy, check and confirm attachment to the clinic, add contact information. The “Tell a doctor about yourself” function is also available here: the information entered here will be transferred to ambulance doctors in case of an emergency. The questionnaire can include chronic and past diseases, injuries, allergies, blood type and other data, as well as contacts of relatives and other important information for an ambulance (for example, the location of the house, intercom code, floor).

In the "Medical services provided" section, you can see a list of all medical services provided since January 1, 2015, their cost, and leave feedback about the services provided. The insured directly from the "personal account" has the opportunity to report that the specified service was not provided to him or was of inadequate quality, in this case, an inspection will be carried out in fact.

Also in the personal account there are convenient functions for planning preventive measures and caring for one's own health: "calendar" and "health diary". In the calendar, you can schedule events (wellness checkup, vaccinations, medications, etc.) and receive reminders of them by e-mail. In the "Diary" you can record observations of your health indicators: pressure, pulse, weight, etc. This information can then be printed out and provided to the doctor at the appointment.

• Source: SK PRESS, www.iemag.ru

Other news

Happy Medical Worker's Day! 15.06.2018 Dear friends and colleagues! We sincerely congratulate you on professional holiday! We wish you success, good health, happiness and family well-being. Exhibitor reviews and media publications 01.11.2017 The special section of the site continues to be filled - https://itmcongress.ru/itm2017/about/comments/. #ITM2017 main results 01.11.2017 The ITM2017 congress was attended by 1168 specialists representing 5 countries and 84 regions of the Russian Federation. In the section "Proceedings" of the website of the international congress #ITM2017 we place the abstracts of the participants 21.09.2017 On the "Proceedings" page of the annual international congress " Information Technology in Medicine" 2017 we publish materials of the participants of the international congress "Information Technologies in Medicine", who take part in the congress in person and in absentia and presented their research in the format of theses. On October 13, the All-Russian meeting of the heads of the medical statistics service will be held 08.09.2017 The meeting will be held from 10:00 to 15:00 in the Saturn Hall of the Cosmos Hotel Congress Center, Moscow, Prospekt Mira 150, through the main entrance to the hotel, then follow the arrows to the Congress Center. Forum Infosibir: representatives of 26 regions discussed the progress of regional informatization in healthcare 22.05.2017 On May 17-18, 2017, the fourth forum #Infosibir was held at the Novosibirsk Expocentre. More than 250 participants from 26 regions of Russia and representatives of federal departments discussed a wide range of problems in the development of regional information systems. The key topic of the forum was the development of regional information segments in the healthcare sector. Site of the interregional forum "Infosibir": http://sibinfoforum.ru

Consulting, information, legal, audit services, marketing research always subject to scrutiny by the tax authorities. How to prove the reality of the provision of such services by the contractor, their necessity for the customer, and even convince the inspectors that the price corresponds to the market one?

Service costs

Services should not be confused with works. Unlike the latter, the former do not have a material expression, they are realized and consumed in the process of their rendering. The results of the work, on the contrary, can be used to meet the needs of both organizations and citizens, which means they have a material expression. This is precisely the difficulty of confirming the costs of services, their economic feasibility and expediency. We have to document that they were carried out to generate income within the framework of entrepreneurial activity. Inspectors often believe that services were not provided or were provided in a smaller volume, that their price was too high and the taxpayer did not need them at all, because. the company has specialists who perform similar duties.

Conclusion of an agreement

To solve the problem of terminology, it is already necessary to write “services” in the contract, and 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 agreement is one of important documents confirming the costs of the company, so it is necessary to clearly define the subject and list of services. You need to be especially careful when drawing up a contract for marketing research, because. the subject of such research may be the consumer properties of products manufactured by the customer, the forecast of demand for it and market conditions in a specific area. In the contract for the provision of information or consulting services, it is necessary to list the obligations of the contractor in terms of the actions he performs and indicate the activities that he must carry out. It is desirable to provide ways of consulting the customer. So, such a service can be carried out orally by phone, at the office of the contractor or customer, in writing on the letterhead of the organization, by e-mail, in the form of trainings 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 consultation on complex issues is expected, it is necessary to fix the condition for the provision of services by specialists of a certain level. These may be qualification certificates or relevant education. At the end of the provision of services, the parties must sign an act or report. Here, the opinions of experts are 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 the contract must indicate that the result of the provision of services will be a report from the contractor, and after it is provided, the parties sign an act. Undoubtedly, it all depends on the type of service, when the availability of a report is simply vital for the customer.

in free form

Not approved to date unified forms no action, no report. Therefore, these papers are compiled in an arbitrary 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. The drafting of the act must be approached with all responsibility, tk. if you do not specify 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 that reflect such information. In addition, the act must 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 for recognizing expenses for paying for 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 state it in the act, then it is necessary to draw up a report.

The preparation of this document is not mandatory, but its presence will serve the customer as a justification for the need for the costs incurred. Some consulting services require the preparation of a report. In addition, the contractor in this document indicates detailed information about the services provided, gives recommendations to the customer and draws certain conclusions on the subject of the study - all this has practical value for business activities.

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 in the use or non-use of the described recommendations, and in the development of various documents by him. In any case, do not forget that the preparation of a report must be provided for in the service agreement, otherwise the customer will not be able to demand this paper from the contractor, since it is not primary document, and the legislation does not contain requirements for its storage.

According to the findings 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 provided for by the contract;

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

It must be formatted and contain all required details stipulated by 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 failures. 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, inflated relative to market prices, the lack of customer activity during the period of provision of services, etc.

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

To avoid duplication of functions of company employees and consultants, you need to correctly draw up job descriptions or the position on the work of the unit where the specialists serve, which the inspectors can refer to.

If the services are provided by several contractors, then the courts are again on the side of the taxpayer, since the current legislation does not restrict the right to receive consulting and information services, and the company’s contractual relationship with one contractor does not prevent the involvement of 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 verify the correctness of the application of prices under contracts for the provision of consulting and other similar services and question these prices. Until proven otherwise, it is assumed that the price indicated by the parties to the transaction corresponds to the market level. The tax authorities can check the correctness of the application of price lists for transactions only in cases specified in the legislation.

With regard to consulting services provided in oral, then the legislation does not contain requirements for documenting the text of the services received. To confirm the reality of oral consultations, a contract and an act are sufficient, in which it is necessary to list the services rendered, indicate their cost and information about the time spent by the consultant on their preparation.

There is a lot of controversy about customer service. It happens that in any month services were not provided, because. they were not needed. How to be? Can the subscription fee for this month be taken into account when calculating income tax? Controversial moment. Both the Ministry of Finance and some courts believe that it is possible. Some tax authorities and other courts, on the contrary, are convinced that if the taxpayer did not receive services in some period, then the subscription fee is not an economically justified expense.