Features of tax exemption from vat paid medical services for diagnosis, prevention and treatment are provided to the population

The subjects of this study suggest the need for identification of the specific application Nos. 2 para. 2 of Art. 149 of the Tax Code on the application of the VAT exemption in respect implemented in the territory of the Russian Federation medical services provided by medical organizations and individual entrepreneurs. You must be a consideration of the features of taxation of VAT in respect of such a variety of medical services, such as paid medical services for the diagnosis, prevention and treatment rendered to the population. Separately, it addresses the issue of VAT exemption of medical services for the various types of medical check-ups.