Standard tax deduction for the employee who passed norms “Ready for labor and defense”: features of provision by medical organizations

The article is devoted to the study of the features of providing a standard tax deduction for personal income tax to employees of medical organizations who have passed the TRP standards. It was revealed that the deduction can be provided only if two conditions are met at the same time — the successful passing of the standards of tests of the All-Russian physical culture and sports complex “Ready for Labor and Defense” corresponding to the taxpayer’s age and the passage of medical examination in the same calendar year. The deduction can be provided to persons who have an employment relationship with a tax agent or perform work for him under a civil law contract in full amount at a time no earlier than the month of submission of all necessary documents. The study notes that the amount of the deduction is not significant (18,000 rubles), and the savings on personal income tax on it are quite small, and therefore the popularity of this deduction, in our opinion, will not be high. At the same time, if its size increases, an increasing number of citizens will be interested in it, which should stimulate a healthy lifestyle for Russians.