Rules On Medical Services And Medical-Related Services That Are Necessary To Ensure The Provision Of Medical Services Which Are Not Subject To Value Added Tax

Original Language Title: Noteikumi par medicīnas pakalpojumiem un ar medicīnu saistītiem pakalpojumiem, kas nepieciešami, lai nodrošinātu medicīnas pakalpojumu sniegšanu, kurus neapliek ar pievienotās vērtības nodokli

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Cabinet of Ministers Regulations No. 386, Riga, 31 May 2005 (pr. No 32 49) provisions for medical services and medical-related services that are necessary to ensure the provision of medical services which are not subject to value added tax Issued in accordance with the law "on value added tax" article 6, first paragraph, point 9.1 1. Rules provide medical services and medical-related services that are necessary to ensure the provision of medical services which are not subject to value added tax. 2. value added tax shall be applied to the following medical services: 2.1 you medical treatment by the authorities provides the patient through the health statistics and medical technologies State Agency approved medical technologies (annex) (except for the tiesmedicīnisk inspection in criminal or civil cases, disability expertise, conducted by the health and integrity of the expertise of the national medical Commission and its departments, opinions about the quality of medical care and the expertise of physicians working in the institutions, the military assessment of the health status of the retirement pension granted as well as cosmetic surgery and beautician services without medical indications and solarium services);
2.2. compulsory health checks required on entering, and health checks that are required for health working environment and special working conditions, as well as health checks that are required for a person to someone else in the Act, regulations or the rights granted for the implementation of the obligations. 3. value added tax shall be applied to the following with the associated medical services necessary to ensure the provision of medical services: patient transport 3.1 with TRANS portlīdzekl, specially equipped with medical equipment, specimens of which are registered in the health statistics and medical technologies State Agency medical equipment and medical product register;
3.2. nutrition, what the medical establishment ensure patient treatment process;
3.3. accommodation provided by the medical establishment to the patient and the person who is staying with the patient;
3.4. the medical authorities the minimum requirements for conformity assessment and certification institutions of treatment services;
3.5. the clinical diagnostic laboratory services offered in other institutions for treatment. Informative reference to European Union directive rules included provisions deriving from Council of 17 May 1977, the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes-common system of value added tax: uniform basis of assessment. Prime Minister a. Halloween Health Minister g. Smith attachment Cabinet on 31 May 2005 the Regulation No 386 medical services that are provided by approved medical technology 1. General medical manipulation.
2. Of internal medicine and functional diagnostic medical services tell you.
3. Laboratory investigation of medical services.
4. Diagnostic and therapeutic radiology medical services.
5. the paediatric medical services.
6. Anesthetic agent, reanimatoloģij, transfuzioloģij and intensive care medical services.
7. Hematology-Oncology and medical services.
8. Ophthalmic medical services.
9. Otorhinolaryngology of medical services.
10. Dental medical services.
11. Infektoloģij medical services.
Dermatology Venereology of 12 medical services.
13. the psychiatric and psychotherapy medical services.
14. the addiction medical services.
15. Internal Medicine in medical services.
16. Renal substitution of medical services.
obstetrics and Gynecology of the 17 medical services and schools in assisted reproduction services medic 18. General Surgery medical services.
19. Thoracic Surgery medical services.
20. Heart and vascular surgery medical services.
21. Bring medical services.
22. Neuroscience medical services.
23. Orthopaedic Surgery, orthopaedic and spine surgery medical services.
24. Children's surgical medical services.
25. Her mouth, face and Jaw surgery medical services.
26. Plastic Surgery medical services.
27. Transplantoloģij medical services.
28. Pathology medical services.
29. Physical Medicine and laser treatment in medical services.
30. Rehabilitation medical services.
31. non-traditional medical medical services.
32. The sports medical medical services.
33. Occupational medical services.
34. the emergency medical services. Health Minister g. Smith