List of medical items on which expenses are deductible for profit tax purposes

The Russian Government has approved the list of medical items for diagnosing (treating) the new coronavirus infection on which expenses are deductible for corporate profit tax purposes.

We note that under Federal Law No. 121-FZ dated 22 April 2020 the list of other expenses is completed with expenses on acquiring medical items for diagnosing (treating) the new coronavirus infection, including expenses on constructing, manufacturing, delivering and bringing these medical items into a condition in which they are fit for use (article 264(1)(48.12) of the Tax Code).

By its Resolution No. 714 dated 21 May 2020 the Government approved a list of 15 medical items to which this rule applies:

1. Electronic thermometer
2. Pulse oximeter
3. Blood pressure monitor
4. Artificial respirator
5. Patient monitor
6. Syringe pump
7. Electric aspirator
8. Blood gases measurement device
9. X-ray imaging device
10. Computed tomography scanner
11. Extracorporeal membrane oxygenation device
12. Sonicator
13. ECG recorder
14. Air filtering or air cleaning equipment or units
15. Bactericidal lamp