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Is it possible to take into account the cost of replacing a driver's license activities to the USN for the transportation of passengers and baggage

Question - answer - Legal advice 19.12.2018 at 07:30

Question - answer - Legal advice


driver's license is not tied to the implementation of the

business activities on transportation of passengers and baggage

by taxi. Thus, when determining the tax base for USN

can take into account the costs of services by medical organisations

the conduct of the medical Commission in connection with the replacement driver

the identity and amount of the stamp duty on a replacement. Such explanations

see the letter of Department tax and customs policy of the Ministry of Finance

Russia from November 12, 2018 No. 03-11-11/81183.


pointed out that getting a special driving permit for

the implementation of the above business do not

provides (article 9 of the Federal law of April 21, 2011 № 69-FZ "On

the amendments to some legislative acts of the Russian

Federation"). In addition, the cost of replacing a driver's license

not included in the list of expenses recorded in connection with the application simplified tax system (item

1 article 346.16 of the Tax code). This list of costs is


the mentioned in the list of expenses taken into account in

the application of the simplified tax system if they meet the criteria established in paragraph 1

article 252 of the Russian tax code (paragraph 2 of article 346.16 of the tax code). According to this rule in General

rule recognized costs any costs if they are produced for

activities aimed at generating income.