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When the costs of the employer for transportation of employees to and from work can be taken into account in the tax expense on profit

Question - answer - Legal advice 25.04.2019 at 11:14

Question - answer - Legal advice

The Above costs can be taken into account as expenses when determining the tax base for tax on profits, if recoverable employee benefits are a form of remuneration system (the letter of Department tax and customs policy of the Ministry of Finance of Russia from April 16, 2019 No. 03-03-07/26913). That is, these payments must be provided in the employment contract and (or) collective agreements. In addition, as a General rule expenses must be economically justified and properly documented (paragraph 1 article 252 of the Tax code). We add that the above payments due to technological peculiarities of production can be included in the expenses for production and realization of goods, services, works (item 26 article 270 of the tax code). Recall that in the expenses of the taxpayer for wages, in particular, may include any accruals to workers in monetary and natural forms. As well as the costs associated with the maintenance workers, stipulated by the legislation of the Russian Federation, labour agreements (contracts) and (or) collective agreements (article 255 of the tax code). Financiers pointed out that if the amount of reimbursement to staff for travel to the place of work and back are of a social nature, such expenditure cannot be taken into account when calculating the tax base for tax on profit of organizations.