recently since we are in the month of April, which is the month of the Annual Statements of individuals, a client gave me his paperwork for him to develop its Annual Statement.
I came across nearly 10 bills in different pharmacies for the purchase of medicines, these records were all tax requirements calling for the law, but I do not take deductions for personal income tax because the Act provides as deductions not personal. Then
give them the foundation and I explain why.
In Article 176, Section I, we mentioned the personal allowances for the individual, we stated:
article Fraction I. 176 - Payments for medical and dental fees and hospital expenses incurred by the taxpayer for himself, his spouse or the person living in concubinage and their ancestors or lineal descendants, provided that these people are not paid during the calendar year of income in an amount less than that determined by calculating the minimum salary of the taxpayer's geographic area year high.
For its part, Article 240 of the Re Regulation of the Income Tax Law states that:
For the purposes of frac tion I of Article 176 of the Act, considered to be included in deductions referred this fraction, the cost is strictly necessary incurred for purchasing or renting devices for the restoration or reha bilitation of patient medici nas to be included in the do "paper issued by the institution hospital institutions, fees nurses and analysis, clinical trials or prosthesis.
Ultimately, the Income Tax Law includes NO within per sonal deductions to medicines or medical instruments purchased at pharmacies, because only the medicines included in the documents former ask the hospitals, be considered as personal allowances.
to the next.
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