Social tax deduction for spa treatment: how to make a personal income tax refund

Sanatorium-resort treatment at the expense of the employer

April 15, 2020 at 02:43 pm Payment for sanatorium and resort treatment by the employer is an opportunity to support valuable personnel and save on taxes. The long-awaited change in tax legislation has come into force: now expenses for sanatorium treatment are not included in income tax (they are included in expenses). Related articles Contents If you find an error in the text, please let us know by highlighting it and pressing Ctrl+Enter Payment for health resort treatment to an employee in 2020 was not allowed to be included in expenses when calculating income tax.

Since January 2020, the situation has changed. Now payment for sanatorium-resort treatment to an employee of the 2020 simplified tax system and special tax system is calculated differently.

Changes in tax payments are enshrined in the law on sanatorium and resort treatment for employees, or more precisely, the Federal Law

“On Amendments to Part 2 of the Tax Code of the Russian Federation”

No. The changes came into force on 01/01/2020.

The law is necessary and multifunctional: it supports domestic tourism in the Russian Federation, expands opportunities to improve working conditions for employees and makes life easier for employers. Now the management of the enterprise has been given the opportunity to take into account the costs of travel for employees as an expense item. Accordingly, the employer pays less income tax.

The law stipulates the circle of persons entitled to apply for a voucher:

1. directly an employee of the enterprise;
2. his children (natural and adopted) are not older than 18 years old or not older than 24 years old if they are studying full-time in educational organizations;
3. his spouse;
4. employee's parents;
5. former wards of an employee (after termination of guardianship, trusteeship) under the age of 24, if they are studying full-time in educational organizations.
6. persons under 18 years of age who are under the care of an employee;

The law clearly states how sanatorium-resort treatment at work is paid for. In order for the employee to receive

https://youtu.be/l25Qz8g8CAc

What are the conditions for a return?

To receive a social deduction, the following conditions must be met:

• the services were paid exclusively from the applicant’s own funds, not from his employer or other persons;
• the sanatorium is located on the territory of the Russian Federation, has a license;
• the voucher was purchased for the taxpayer himself, his spouse, minor child/ward, parents;
• official employment, deduction of personal income tax.

Pensioners also have the right to cover part of the costs subject to additional criteria:

1. Upon reaching retirement age, a person continues to officially work and pay salary tax.
2. The citizen filed for retirement, but the voucher was purchased during the period of his employment.

Holidays at the expense of the employer in 2020: explanations for an accountant

From January 1, 2020, an employer can pay for a trip to an employee and his family.

How to take these costs into account, who can purchase a ticket and what restrictions an accountant should remember about, we described in this article.

In order to stimulate the development of domestic tourism in Russia, the Government of the Russian Federation, by Federal Law No. 113-FZ of April 23, 2018, introduced subclause 24.2 into Article 255 of the Tax Code of the Russian Federation, according to which, from January 1, 2020, the employing organization has the right to pay for a tourist voucher for employees and members his family and take into account these expenses for the purpose of calculating income tax in an amount not exceeding 50,000 rubles per year per employee.

Can an employee buy a ticket on his own and then present it to the employer for reimbursement?

No, he can not. The main condition for accounting for these expenses as part of labor costs is the conclusion of an agreement on the sale of a tourism product by the employer and the tour operator or travel agent. The employee who is the user of the services cannot directly be a party to the contract.

These costs can be taken into account if the relevant services are provided:

1. employees;
2. their children (including adopted ones) under the age of 18;
3. their wards under the age of 18 and former wards (after termination of guardianship or trusteeship) under the age of 24, studying full-time in educational organizations.
4. their spouses;
5. their parents;
6. children (including adopted children) under the age of 24 studying full-time in educational organizations;

In accordance with Federal Law No. 113-FZ dated April 23, 2018, within the framework of subclause 24.2 of Article 255 of the Tax Code of the Russian Federation, the employer can pay for the following services provided under a contract for the sale of a tourism product:

1. services for travel across the territory of the Russian Federation to the destination and back or along another route agreed in the agreement on the sale of a tourist product;

Where to apply

I submitted documents to the department of social protection of the population of the Proletarsky district of Rostov-on-Don. There are such departments in every district of the city. In addition to social security, payments are handled by the MFC, the Department of Education, and the Department of Guardianship. The travel company suggested where to go specifically in my case.

Based on my experience, I recommend making scans of the payment receipt, return coupon and certificate of residence before submitting the documents for review. These scans will be useful to you in case of refusal to pay compensation.

Sample application for compensation for a self-purchased trip

Spa treatment at the expense of the employer: taxation issues

Evdokimova Natalya Author PPT.RU May 8, 2020 Payment for sanatorium and resort treatment to an employee is financial assistance from an employer who is willing to spend money on restoring the health of subordinates. Starting from 2020, employer expenses for paying for employee health vouchers are taken into account when calculating income tax. Let's understand the intricacies of the situation.

ConsultantPlus TRY IT FOR FREE In the past, it was very rare for an employer to pay for spa treatment. Employers could not take costs into account when taxing, so employees were rarely paid for health vouchers.

Since January 2020, officials have adjusted fiscal legislation. Now expenses for the health of subordinates can be included in expenses when calculating income tax and the simplified tax system of 15% (clause 24.2). Updates in legislation should lead to several positive changes in the lives of taxpayers and the country's economy.

Firstly, it is improving the quality of life of workers, as well as members of their families. Secondly, this is the development of Russian tourism.

Thirdly, it is a benefit for the employer. Previously, it was not possible to take into account costs when taxing OSNO and simplified tax systems.

The law on sanatorium and resort treatment for employees provides for the following categories of the population who have the right to receive health treatment from the employer: the working population, that is, employees of Russian organizations; spouses of workers who are officially married. A common-law husband or wife will not be able to receive payment for a trip to a sanatorium-resort treatment at the expense of the employer; natural children, as well as adopted children, under the age of 18.

Or children under the age of 24 who are in full-time education; minor dependents who are in the care of workers; former wards of employees who have already reached the age of majority, but are studying full-time in educational institutions. That is, former dependents under 24 years of age; elderly parents of working citizens.

News

In 2020, enterprises had the opportunity to use up to 30 percent of the amounts of accrued insurance contributions to the Social Insurance Fund of the Russian Federation for the past year for sanatorium and resort treatment for workers of pre-retirement age and working pensioners.

In order to confirm that employees belong to these categories, the employer must conclude an Agreement on Information Cooperation with the territorial body of the Pension Fund of the Russian Federation, and on its basis obtain a list of employees of pre-retirement age and working pensioners. To obtain permission to finance this event at the expense of the Social Insurance Fund of the Russian Federation, along with the application, you must submit the following documents BEFORE AUGUST 1 to the branch of the Fund at your place of registration (list of documents established by subparagraph D of paragraph 4 of the Rules, approved by order of the Ministry of Labor and Social Protection of the Russian Federation 12/10/2012 No. 580n): the final act of the medical commission based on the results of mandatory periodic medical examinations (examinations) of employees, and in its absence - a copy of the certificate for obtaining a voucher for sanatorium treatment; lists of workers sent for sanatorium-resort treatment, indicating the recommendations contained in the final act or in the certificate; a copy of the license of the organization providing sanatorium and resort treatment for workers on the territory of the Russian Federation; copies of contracts with the organization providing sanatorium and resort treatment for employees, and (or) invoices for the purchase of vouchers; calculation of the cost of the trip; a copy of the employee’s identity card sent for sanatorium treatment; written consent of the employee sent for sanatorium treatment to the processing of his personal data; information on the classification of employees into these categories, received by the employer from the Pension Fund of the Russian Federation on the basis of a concluded agreement

What documents to prepare

These documents are required in the Rostov region. In other regions, the list is not much different, but it is still better to check with the local social security office what documents are required.

Photocopies of them must be attached to the parent’s passport and the child’s birth certificate - they are submitted along with the originals of the application, return coupon and camp payment receipt. I wrote an application for compensation on the spot, at the department of social protection of the population at my place of residence, according to the established template.

In some regions, they ask you to attach an agreement with a travel agency, a trip to a camp, or a certificate from your parent’s place of work, but I didn’t need any of this. And, for example, in Ryazan, among the mandatory documents, a certificate from the place of work is also required.

Difficulties may arise with a return voucher for a trip to a children's camp. He confirms that the child was in the camp. A return coupon is the main document required to receive compensation. It is issued on the camp's letterhead, each coupon is assigned a unique number. When you receive the coupon, make sure that it is filled out without errors or blots.

Enter the child's full name, registration address, telephone number and date of birth by hand. The start and end dates of the shift and the cost of the voucher are printed. On my ticket, the end date of the shift was written in pen - this is incorrect.

Return coupon from VDC "Smena"

Vouchers to the sanatorium for employees at the expense of the Social Insurance Fund 2020

Payment for sanatorium treatment to an employee of the year was not allowed to be included in expenses when calculating income tax. Since January of this year the situation has changed.

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The changes came into force with the Law, which is necessary and multifunctional: it supports domestic tourism in the Russian Federation, expands opportunities to improve working conditions for employees and makes life easier for employers. Now the management of the enterprise has been given the opportunity to take into account the costs of travel for employees as an expense item.

Accordingly, the employer pays less income tax. WATCH THE VIDEO ON THE TOPIC: Additional funds for sanatorium-resort treatment for pre-retirees will be allocated by the FSS Pre-retirees - vouchers at the expense of the FSS In the past, payment for sanatorium-resort treatment by the employer was very rare.

Employers could not take costs into account when taxing, so employees were rarely paid for health vouchers. Since January of this year, officials have adjusted fiscal legislation.

Updates in legislation should lead to several positive changes in the lives of taxpayers and the country's economy. Firstly, it is improving the quality of life of workers, as well as members of their families.

Secondly, this is the development of Russian tourism. Thirdly, it is a benefit for the employer. Law on sanatorium and resort treatment of employees - Federal Law from In addition to the conditions of close relationship, it is necessary to take into account other requirements and rules on how sanatorium and resort treatment at work is paid for. Lawmakers have identified several important requirements that must be met in order to receive tax benefits.

These include the following. Company expenses cannot be taken into account for tax purposes.

In addition, such costs are subject to additional tax obligations in the form of insurance premiums paid at the expense of the employer. The type of financial incentives for the employee is important.

Sanatoriums From FSS For 2020

» Author Daria Reading time: 9 min.

Published on 08/16/2020 Thus, in the case where the employer paid for sanatorium and resort treatment for an employee and/or his family members from his own funds, personal income tax does not need to be charged. True, provided that the amount of such payment will not be taken into account in “profitable” expenses. On March 27, 2012, the Ministry of Health and Social Development of Russia approved the Administrative Regulations for the Social Insurance Fund for the provision of vouchers.

To receive a sanatorium-resort voucher at the expense of the Social Insurance Fund in 2020, you must submit to the fund body: an application in the form recommended by the fund; a certificate in the form N. The FSS issues a voucher to a sanatorium for the purpose of implementing measures for medical rehabilitation and treatment of citizens, as well as providing holders of such a referral with appropriate food in places of accommodation.

This principle is enshrined in Part 1 of Art. 8 of the Law of July 24, 1998 No. 125-FZ Who can apply for a voucher

1. for disabled war veterans and WWII participants (+ equivalent to the latter, as well as home front workers);
2. residents of Leningrad who survived its siege (there is a corresponding sign) (+ equated to them);
3. persons affected by the accident at the Chernobyl nuclear power plant, from tests in Semipalatinsk (+ equivalent to them).
4. persons with assigned disabilities, including children;
5. categories of citizens from among combat veterans;

Government agencies involved in allocating preferences enter into agreements with institutions providing health services.

You can only get a ticket to a holiday home: Accompanying people are given preference under different conditions.

They depend on the category of the beneficiary. Her recovery will cost 50% of the full cost.

• social support for citizens
• maternal and child health
• improvement of the rehabilitation system for disabled people
• set of spa treatment services
• support for families with children
• financing of the “Accessible Environment” program

As you can see, vouchers will be issued at the expense of the Social Insurance Fund in 2020.

The tour can be free or with a discount of 25-50%. Thus, military retirees can take their spouse with them.

Documents for providing a refund

To receive a deduction, a certain package of documents is required:

• application for tax refund indicating the bank account to which it must be transferred;
• certificate form 2-NDFL from the place of work;
• tax return form 3-NDFL;
• copies of checks and other documents confirming payment for medical services;
• a certificate from the sanatorium specifically for the Federal Tax Service;
• a copy of the contract for the provision of services;
• a copy of the institution's license.

Vouchers at the expense of the Social Insurance Fund in 2020

» Persons entitled to preferential treatment at a sanatorium may not receive it for various reasons.

Firstly, the list of such sanatoriums is not large, but there are many citizens who have the right to rest and treatment in them. People have been standing in line for years, waiting for a free ticket. Secondly, refusal of such treatment may be for subjective reasons. For example, a citizen’s health does not allow him to come to a sanatorium, or he does not want to relax in this particular establishment.

Category of beneficiaries Provision of compensation Veterans, disabled people of the Great Patriotic War, Compensation is provided Disabled combatants Compensation is provided Disabled people Compensation is provided Disabled children Compensation is not provided Military personnel serving the Internal Affairs Compensation is provided Honorary donors Compensation is not provided Other categories Compensation is not provided Persons who suffered during the period of repression Compensation is provided Calculate Military personnel and members of their families, disabled people and WWII veterans, as well as disabled people for whom sanatorium treatment is contraindicated for health reasons can receive financial compensation. The remaining beneficiaries have the right, in accordance with the Federal Law “On State Social Assistance,” to refuse this social service in kind and declare to the regional branch of the Pension Fund their desire to receive it in monetary terms. The legislation of the constituent entities of the Russian Federation provides for the receipt of such payments for a wider list of beneficiaries.

For example, you can compensate for the costs associated with independently obtaining a voucher for a child from a large family. ★ Best-selling book “Accounting from scratch” for dummies (understand how to do accounting in 72 hours) purchased by {amp}gt; 8000 books The law clearly defines the categories of persons who have the right to compensation.

But those citizens who are not one of them can still reduce their costs for treatment in a sanatorium, even if the voucher was purchased at their own expense and at full cost.

Starting from 2020, sanatorium and resort treatment for pre-retirement age workers and working pensioners will be financed at the expense of the Social Insurance Fund of the Russian Federation (hereinafter referred to as the Social Insurance Fund of the Russian Federation).

In order to confirm that employees belong to these categories, the employer must conclude an Agreement on Information Cooperation with the territorial body of the Pension Fund of the Russian Federation, and on its basis obtain a list of employees of pre-retirement age and working pensioners. To obtain permission to finance this event at the expense of the Social Insurance Fund of the Russian Federation, along with the application, you must submit the following documents BEFORE AUGUST 1 to the branch of the Fund at your place of registration: 1. the final act of the medical commission based on the results of mandatory periodic medical examinations (examinations) employees, and in his absence - a copy of the certificate for obtaining a voucher for sanatorium-resort treatment; 2. lists of workers sent for sanatorium-resort treatment, indicating the recommendations contained in the final act or in the certificate; 3. a copy of the license of the organization providing sanatorium and resort treatment for workers on the territory of the Russian Federation; 4. copies of contracts with the organization providing sanatorium and resort treatment for employees, and (or) invoices for the purchase of vouchers; 5.calculation of the cost of the trip; 6. a copy of the identity card of the employee sent for sanatorium treatment; 7. written consent of the employee sent for sanatorium treatment to the processing of his personal data; 8. information on the assignment of employees to the specified categories, received by the employer from the Pension Fund of the Russian Federation on the basis of a concluded agreement on information interaction. Please note that in accordance with clause 2 of Rules No. 580n dated December 10, 2012, the amount of funds allocated for the implementation of occupational safety measures by the insurer can be: - up to 20 percent of the amounts of accrued insurance contributions to the Social Insurance Fund of the Russian Federation for the previous year for the previous year for financing all 13 events, including sanatorium and resort treatment for pre-retirement age workers and working

How much money do they return?

The amount of compensation can vary greatly in different cities. This depends on local regulations and what reimbursement costs the local budget can afford. The amount of compensation depends on the average cost of a trip in the region and family income.

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The average cost of a trip in each region is calculated by the regional tariff service.

Sanatorium year-round health resort

891.1 R

Country inpatient health center

683.44 R

Day stay

163.59 R

I paid 40,740 rubles for the camp. The state compensated me for approximately 35% of this amount - 14,352 rubles. Such calculations were made because the income per member of my family exceeds 150% of the subsistence level, that is, more than 14,724 rubles. And the cost of a trip to the Smena All-Russian Children's Center is higher than the average cost established in the Rostov region. The amount of compensation I received corresponds to the average cost of a trip to a country stationary health camp.

In Moscow, two categories of citizens can receive compensation for independently purchased tickets to a children's camp.

A complete list of preferential categories of citizens who can qualify for a free trip is given on the official website of the Moscow Mayor.

Insurance premiums for employee vouchers in 2020

Author of the article Victoria Ananina 5 minutes to read 4,022 views Contents Employers, as part of providing social benefits to employees, often pay for sanatorium and resort treatment for the employees themselves and close members of their family, recognized as such by the RF IC.

One of the controversial issues is the need to tax the paid cost of sanatorium and resort vouchers with insurance contributions. Payment for vouchers to employees can be made at the expense of the employer, employee, or contributions to the Social Insurance Fund. The most common case is that the cost is partially paid by the employee and the employer. Payment for the cost of vouchers is not included in the list of amounts not subject to insurance contributions. The cost of vouchers is subject to contributions, regardless of the source of payments for sanatorium treatment and health improvement in institutions: (click to expand)

1. Houses and recreation centers, with the exception of tourist purposes.
2. Sanatoriums, dispensaries, boarding houses.
3. Medical and health complexes.
4. Children's camps for sanatorium, health and sports purposes.

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A number of organizations take the position that vouchers paid for by enterprises do not relate to payments related to the performance of work duties if payment for vouchers is made on the basis of a collective agreement within the framework of the enterprise’s social programs. The basis for the position of employers is that social payments do not depend on the nature of the work , the qualifications of the employee and the quality of the result for the duties performed under employment contracts.

This position of the employer must be defended in court.

There are a number of positive decisions that support the opinion of employers (

Remember

1. If you send your child to a children's camp, you can count on compensation from the state. Its size depends on the parent’s income and the cost of the trip and varies in different regions.
2. Carefully check the documents that are needed to pay compensation. Especially the return ticket from the camp - it must be filled out correctly and accurately.
3. The list of reasons for refusing compensation for a trip to a children's camp is limited. Therefore, if you were denied illegally, then this is a reason for a complaint to social security and the prosecutor’s office.

Holidays at the expense of the employer in 2020: clarifications

July is the last month of this year in which organizations can submit an application and, at the expense of the Social Insurance Fund of the Russian Federation, send pre-retirement employees to any Russian sanatorium.

We are talking about using part of the funds allocated to the fund “for injuries”.

The amount of such cashback within the framework of the preventive measures program financed by the Social Insurance Fund can be up to 20 percent of the amount of insurance premiums accrued by the enterprise for the previous calendar year. Employers with an average number of up to 100 people have the right to count on part of the amount accumulated over three years.

And enterprises that this year will send employees of pre-retirement age for sanatorium-resort treatment are allowed to increase the amount of expenses up to 30 percent. To compensate for expenses as part of preventive measures, the employer must contact the fund with a corresponding application before August 1.

And if he fulfills all the conditions of the program, by the end of the year he will receive the agreed amount of compensation from the fund to his personal account. As Tatyana Petrova, manager of the Altai regional branch of the Social Insurance Fund of the Russian Federation, said, in accordance with received applications, enterprises in the region are ready to purchase 305 vouchers for employees of pre-retirement age. This includes women born no later than 1968 and men born no later than 1963.

– Employees who want to receive a trip at the expense of the Social Insurance Fund must contact their employer. It is he who makes the decision on the use of social insurance funds for the purchase of vouchers, and also determines the conditions for the distribution of these vouchers among the workforce. The fund puts forward only two requirements: the sanatorium has a license for the profile recommended to the employee by a medical report, and the duration of treatment is at least 14 days, explained Tatyana Petrova.

If the enterprise conducts mandatory periodic medical examinations, then based on their results, the medical commission will formulate recommendations regarding the profile of treatment.

Remember

1. If you send your child to a children's camp, you can count on compensation from the state. Its size depends on the parent’s income and the cost of the trip and varies in different regions.
2. Carefully check the documents that are needed to pay compensation. Especially the return ticket from the camp - it must be filled out correctly and accurately.
3. The list of reasons for refusing compensation for a trip to a children's camp is limited. Therefore, if you were denied illegally, then this is a reason for a complaint to social security and the prosecutor’s office.

How to get a ticket through the FSS in 2020

The state’s system of social guarantees for the working population is manifested not only in assigned benefits, but also through vouchers at the expense of the Social Insurance Fund. In 2020, the practice of issuing them to certain categories of citizens continued.

As a general rule, employees of the public sector, disabled people and other citizens can apply for a voucher to sanatorium-resort institutions, subject to a number of mandatory conditions.

Funds allocated by the Social Insurance Fund to support sanatorium rehabilitation work are transferred to it annually in accordance with the approved funding budget. The amount of the total amount that can be disbursed by issuing vouchers is set at the end of the current year for the next reporting period.

The FSS issues a voucher to a sanatorium for the purpose of implementing measures for medical rehabilitation and treatment of citizens, as well as providing holders of such a referral with appropriate food at the accommodation sites. This principle is enshrined in Part 1 of Art. 8 of Law No. 125-FZ of July 24, 1998. A referral to visit a sanatorium-type institution is issued in accordance with Order No. 256 of November 22, 2004.

According to it, a trip through the FSS can be issued:

1. persons affected by the accident at the Chernobyl nuclear power plant, from tests in Semipalatinsk (+ equivalent to them).
2. for disabled war veterans and WWII participants (+ equivalent to the latter, as well as home front workers);
3. residents of Leningrad who survived its siege (there is a corresponding sign) (+ equated to them);
4. categories of citizens from among combat veterans;
5. persons with assigned disabilities, including children;

These categories are included in the so-called Federal Register of persons entitled to receive social assistance from the state, which is maintained by the Pension Fund of the Russian Federation.

The order of the Ministry of Health and Social Development dated May 5, 2016 No. 281n lists the diseases for which citizens are given the right to a discounted voucher to a sanatorium. For example, this benefit includes persons diagnosed with diabetes mellitus, angina pectoris, and an acute form of cerebrovascular accident.

Workers of pre-retirement age can be sent to sanatorium-resort treatment at the expense of the Social Insurance Fund

02/01/2020 On January 28, changes came into force in the Rules for financial support of preventive measures to reduce industrial injuries and occupational diseases of workers and sanatorium and resort treatment of workers engaged in work with harmful and (or) dangerous production factors, approved by order of the Ministry of Labor and Social Protection of Russia from 12/10/2012 No. 580n. The list of activities for which an employer can allocate funds from the Fund has been expanded, namely for sanatorium and resort treatment of employees no earlier than five years before they reach the age that gives them the right to receive an old-age insurance pension in accordance with pension legislation.

To justify expenses, the employer submits the following documents to the regional office of the Social Insurance Fund: 1. application, 2. plan for financial support for preventive measures in the current calendar year, 3.

a copy of the list of measures to improve the working conditions and safety of workers, 4. the final act of the medical commission based on the results of mandatory periodic medical examinations (examinations) of workers, 5.

lists of workers sent for sanatorium-resort treatment, indicating the recommendations contained in the final act, 6. a copy of the license of the organization providing sanatorium-resort treatment of workers in the territory of the Russian Federation, 7.

copies of contracts with the organization providing health resort treatment for employees, and (or) invoices for the purchase of vouchers, 8. calculation of the cost of the voucher, 9.

a copy of the certificate for obtaining a voucher for sanatorium-resort treatment in form No. 070u, in the absence of a final act, 10. lists of employees sent for sanatorium-resort treatment, indicating the recommendations contained in the certificate in form No. 070u, in the absence of a final act, 11 . a copy of the identity document of the employee sent for sanatorium treatment, 12.

written consent of the employee sent for sanatorium treatment to the processing of his personal data.

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The basis for providing a voucher to a sanatorium is the presence of a citizen in the regional segment of the Federal Register of Persons entitled to receive state social assistance, and medical indications for sanatorium treatment. First, you must obtain a medical certificate in form 070/y from your attending physician. In this certificate, the doctor indicates whether the citizen is indicated for sanatorium-resort treatment and the profile of the disease for the treatment of which it is necessary to go to the sanatorium.

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