24.04.08

If the length of a business trip exceeded the allowed maximum, the expenses for the extra time may not be deducted as business trip expenses. This is according to the letter of the Ministry of Finance # 03-03-06/2/30 from March 28, 2008.

The maximum allowed time is to be calculated according to Instruction 62 from April 7, 1988, issued by the Ministry of Finance of USSR, the State Committee on Labor of the USSR and All-Union Central Council of Trade-Unions. According to the document, the duration of a business trip must be determined by the head of organization, but must not exceed 40 days, excluding travel time. An exception is made for business trips for workers, managers and specialists sent on work assignment for conducting installation, construction and maintenance work, whose trip must not exceed exceed one year.

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Source: «Российский Налоговый Курьер»