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Animators, And So On. What To Do With All These Costs In Tax Accounting? Unfortunately For The Managers, It Will Not Be Possible To Take Into Account Such Expenses In Taxation (Letters Of The Ministry Of Finance Of Russia Dated December 20, 2005 No. 03-03-04 / 1/430, Dated September 11, 2006 No. 03-03-06/1/796 And Dated 13.07.11 No. 03-03-06/1/420, Decisions Of The Fas Of The Far Eastern District Dated 07.02.07 No. Ф03-а73/06-2/5053 And The Eighteenth Arbitration Court Of Appeal Dated 18.11 .14 no. 18ap-11851/2014 In Case No. A76-11084/2014). The Fact Is That One Of The Prerequisites.
For The Recognition Of Costs For Taxation (Both Under The General System And Under The Simplified Tax System) Is Their Compliance With The Criteria Established In Paragraph 1 Of Art. 252 Of The Tax Code Of The Russian Federation. And One Of Them Is The Expenses Incurred For The Implementation Of Activities Latest Mailing Database Aimed At Generating Income. An Entertainment Festive Event Held For Company Employees, With All Desire, Cannot Be Recognized As Aimed At Generating Income. But Even If There Are Arguments In Favor Of Such A Position, Paragraph 29 Of Art. 270 Of The Tax Code Of The.
Russian Federation, Which Expressly And Unconditionally Prohibits The Inclusion By Employees To Cultural And Entertainment Events, Goods For Their Personal Consumption, As Well As Other Similar Expenses Incurred In Favor Of Employees. A Slightly Larger “window Of Opportunity” For Accounting For Corporate Expenses In The Event That Representatives Of Clients And (Or) Counterparties, Including Potential Ones.