MÉRIDA, Yucatán.- By resolution of the Supreme Court of Justice of the Nation (SCJN), from now on, doctors, dentists, psychologists and nutritionists in Mérida, must have a credit/debit card payment terminal in their offices.
Although since 2014 the deduction of medical expenses that were paid via bank transfer, check, credit or debit card was established, according to estimates of the College of Physicians of Yucatán, in the state only three out of ten doctors have terminal devices in their offices.
The resolution of the Supreme Court of Justice issued last January 10 and supported by three lawsuits, is that patients can pay for medical expenses through transfers or checks, in order to be able to deduct payments for health services.
By majority vote, the SCJN determined that the requirement established in article 151, section I, of the Income Tax Law is constitutional and therefore its compliance is mandatory.
The current law during the years 2014, 2015 and 2016 facilitated the deduction of payments for medical, dental and hospital expenses, and in 2017 the Mexican Supreme Court added the benefit of deduction in psychology and nutrition consultations, as long as these are provided by certified professionals.
The SCJN called on health professionals to formalize this service in their offices and meet their tax obligations.
According to a study by the Mexican Association for the Study and Treatment of Pain, nationally only 20 percent of private physicians have a credit card terminal.
Several companies in Mexico are dedicated to the installation of smart-phone terminals that are easy to use and offer daily summaries and sales reports. These devices work with an application for iOS and/or Android.
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