Simplicity is worse than theft: how private clinics profit from tax deductions
The owners of a private clinic from Tatarstan who carried out fraud with tax deductions will be tried in the Kirov region. The attackers issued fictitious contracts for the provision of paid medical services to people, after which the citizens involved in the fraud issued deductions for treatment. The criminals kept most of the funds received by the "patients" for themselves. Izvestia has learned how common fraud with a tax deduction for medical treatment is, whether citizens can be involved in criminal activities by deception, and how to protect themselves from malicious schemes.
The mechanics of deception
Three residents of Kazan will stand trial in the Kirov region for fraud in obtaining tax deductions. Law enforcement officers have established that the defendants in the case, being owners of a private clinic in Tatarstan, came up with a way to enrich themselves at the expense of the state, using the right of citizens to a social tax deduction for treatment.
To this end, one of the criminals was looking for potential accomplices among the residents of Vyatskiye Polyany, Kirov region, who could act as "patients." The malefactors executed fictitious contracts for the provision of paid medical services for a person interested in obtaining money by criminal means. After receiving the documents, the accomplice applied to the tax authority for a refund of personal income tax.
The attackers divided the funds stolen in this way among themselves.: 70% of the money was taken by the organizers of the fraud, and 30% by the direct recipient of the payments. In total, according to police, the fraudsters managed to attract 18 people to criminal activities. For five years, with their help, the criminals received about 1.2 million rubles from the budget of the Kirov region.
The criminal scheme identified by Kirov law enforcement officers is far from the only example of fraud in obtaining tax deductions for medical treatment. For example, in July 2025, during desk inspections, employees of the Interdistrict Federal Tax Service of Russia No. 30 for the Republic of Bashkortostan established the facts of an unlawfully claimed right to tax deductions for the previous year. The specialists of the tax authority identified several citizens who applied for payment without being real patients of medical institutions. The documents that the attackers submitted to the tax service turned out to be forged. As a result, the Russian Interior Ministry in the Republic of Bashkortostan opened criminal cases against seven Russians, accusing them of fraud. The ministry clarified that in the future, several more people may become involved in similar cases.
In April 2025, two residents of the city of Yartsevo, Smolensk region, were put on trial. Being employees of a private dental clinic, they colluded with 16 persons pretending to be patients and produced fictitious documents confirming the right of accomplices to a tax deduction. In this way, the criminals managed to get more than 1 million rubles from the budget of the Russian Federation.
Meanwhile, in January 2025, a resident of Bryansk became involved in a criminal case of fraud. According to investigators, the woman, acting as part of a group of people by prior agreement, prepared and submitted tax returns to receive deductions for allegedly provided dental services.
The editorial board of Izvestia sent inquiries to the Ministry of Internal Affairs of Russia and the Federal Tax Service of the Russian Federation. No responses had been received at the time of publication.
Crisis of trust
The scheme involving the provision of fictitious documents to receive tax deductions has really spread in Russia in recent years, admits Alexander Khaminsky, a tax lawyer and head of the Center for Law Enforcement in Moscow and the Moscow Region. The initiation of cases on the fact of such fraud is recorded in various regions of the country.
Such crimes cannot be called massive, but they have not been rare for a long time, says Sean Betrozov, a lawyer at the Moscow Chamber of Lawyers and a member of the Russian Bar Association. This is an established type of scheme that tax authorities and economic security units of the Ministry of Internal Affairs regularly encounter.
We can say that there have been more similar cases recently, but this, according to the expert, is not due to the fact that people began to break the law more often, but to the fact that intruders began to be better identified.
In many ways, the popularity of such deception schemes is related to the simplicity of the procedure for obtaining a tax deduction, explains Khaminsky. To return part of the funds for treatment, you only need to take a certificate of services provided in the prescribed form from a medical organization and file a 3-personal income tax return through Gosuslugi or the taxpayer's personal account, he recalls.
Alexandra Pozharskaya, deputy head of the Popular Front project For Borrowers' Rights and expert of the Moshelovka platform, agrees that it is not difficult to get a tax deduction for the provision of medical services. This is often used by the organizers of criminal schemes, involving in their activities friends and relatives who are interested in making profits illegally.
— Since the simplified procedure for obtaining deductions through the taxpayer's personal account provides for the provision of scanned copies, it is not always possible to establish their authenticity in time. This is what unscrupulous citizens use," explains the interlocutor of Izvestia.
Medical organizations have the opportunity to create fictitious documentation, because the tax deduction system is initially based on trust in the documents that the institution generates, Betrozov draws attention. The tax authority is not present during the provision of the service and does not verify the fact of treatment at the time of its implementation, which is why unscrupulous clinics can create the appearance of assistance.
— They form a contract, a certificate of payment, and sometimes cash documents. Outwardly, this is no different from ordinary medical activities. If the document looks correct, is issued in the prescribed form and comes from an existing clinic, it is perceived as reliable until there is reason to doubt it," the lawyer points out, adding that the availability of a license from a medical organization additionally strengthens trust.
Also complicating the detection of deception is the conscious participation of real people in such frauds, he continues. Due to all these factors, such fraudulent schemes can exist for a long time.
However, now the disclosure of such offenses is happening quite quickly, Pozharskaya notes. According to law enforcement statistics, more than 95% of malefactors are brought to justice in accordance with the degree of participation in the criminal scheme and the amount of damage caused.
Automatic checks help tax authorities detect fraud in the field of deductions, Betrozov clarifies. The system compares data on clinics, the number of certificates issued, the amount of deductions, and the frequency of visits from the same individuals, highlighting anomalies.
— For example, when one medical organization "serves" dozens of people from another region, or when a group of citizens receive the same amount of deductions in a short period, — the expert gives an example.
When such anomalies are detected, law enforcement agencies are involved in the work. If they establish the intent and fictitiousness of the documents, then criminal proceedings will be inevitable, the lawyer emphasizes.
Take control
It is quite rare for people to get into such fraudulent schemes by chance, Sean Betrozov is convinced. However, law enforcement agencies always check whether the person understood that he was participating in deception.
This is important because it is still possible to face unscrupulous actions of the clinic, the expert admits. In order to avoid this, you need to pay attention to the wording of the tax deduction proposal.
— If they promise to issue a tax deduction for treatment that did not take place, or ask for a percentage for it, we are talking about clear signs of a crime. A normal medical center treats people and issues certificates on the fact, it will not offer to issue a deduction as a separate product for a commission. If the administration itself takes the initiative and promises to resolve the tax issue, then you need to understand for yourself that this is a risk of being involved in a criminal case," the lawyer explains.
In order not to become an accomplice to fraudulent schemes by accident, Alexander Khaminsky recommends that you request your own copy of the contract from the medical organization, save all checks if the payment was made in cash, or bank statements from which the real costs of treatment will be visible.
In turn, Betrozov also advises regularly checking the taxpayer's personal account, because it gets information about deductions, applications and refunds.
— If the list of documents contains the names of medical centers where a citizen has never been, or the amounts in the certificates are several times higher than the actual cost of treatment, it means that the organization used the data to steal budget funds. Many people find out about the fraud too late. And the problem is not the complexity of the schemes, but the fact that people do not check their personal accounts," the Izvestia interlocutor emphasizes.
In addition to the taxpayer's office, citizens have another opportunity to check whether the clinic uses their personal data to provide fictitious services, says Alexandra Pozharskaya. To do this, the "Medical Documents" service is available on the Gosuslug portal in the "Health" section in the "Documents" block.
— It allows users with a verified account and consent to the processing of personal data issued on the portal to view and download electronic medical documents that enter the user's personal account from the Federal Register of Electronic Medical Documents of the Unified State Information System in the Field of Healthcare of the Ministry of Health of the Russian Federation. You can check both compulsory medical insurance and VMI services," the expert points out.
Many private clinics are included in the general monitoring system, Betrozov confirms. If the report includes complex operations, analyses, or consultations with specialized specialists that the citizen has not visited, this is a reason to contact law enforcement agencies.
The burden of responsibility
Clinic owners who participate in such deception schemes are usually charged with Part 4 of Article 159 of the Criminal Code of the Russian Federation ("Fraud"), says Sean Betrozov. This is a serious offense, implying a crime committed by an organized group on an especially large scale.
The punishment can be up to 10 years in prison, says Alexander Khaminsky. Large fines are also allowed, but judicial practice shows that organizers rarely get off so easily, even with the full refund of stolen funds, adds Betrozov.
At the same time, lawmakers are considering the possibility of increasing liability for legal entities for knowingly providing false information to the tax authorities, the lawyer warns.
— We are talking not only about criminal cases against the owners, but also about the revocation of licenses from clinics without the right to restore them. Such a measure is designed to make participation in tax fraud economically meaningless, since the risk of losing a legitimate business will not be comparable to the dubious profits from fraud, he is sure.
In turn, the ordinary participants of the scheme are jointly and severally responsible, the lawyer notes. Their actions usually fall under Article 159.2 of the Criminal Code of the Russian Federation ("Fraud in receiving payments").
— If the investigation proves a preliminary conspiracy, the maximum term will be up to five years in prison. The defense's arguments that the citizen allegedly did not know about the illegality of his actions are rarely accepted by the courts. The fact that a person did not pay for treatment, but submitted documents for a tax refund, in itself proves intent to embezzlement," the Izvestia interlocutor believes.
Fighting liars
At the same time, the medical sector is only the tip of the iceberg in the system of embezzlement of budget funds through tax deductions, says Sean Betrozov. The criminal interest in tax refunds extends to all types of benefits provided by the state.
— Property deduction has historically remained the most profitable area for scammers. Since the repayment limit for the purchase of housing is 250 thousand rubles per person, criminal groups build complex multi—step combinations to receive this money without real costs," says the lawyer.
Investment deductions and tuition deductions have also become a field for large-scale fraud, he continues. In addition, sports deduction scams have become a new trend.
At the same time, regardless of the type, the legal assessment of such actions is always unambiguous — it is theft by deception, which falls under the articles on fraud, Betrozov emphasizes. Any attempt to claim money from the budget for a transaction that did not take place in reality inevitably leaves a digital trail and leads to criminal prosecution of all participants in the process.
— The state is gradually transferring all types of benefits to the automatic mode of receiving data from banks and official registries. This makes it impossible for criminals to use paper fakes, which used to be their main trump card, the expert is convinced.
Such automation does not negatively affect either patients, who no longer have to collect piles of papers, or organizations providing services, the Izvestia interlocutor is sure.
— If an organization operates legally and transparently, it will not be difficult for it to confirm the fact of providing the service electronically. Additional filters and checks primarily concern companies that arouse suspicion from analytical programs," the lawyer summarizes.
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