29.09.08

Even if a company does not have a public health service decision stating that locally available tap water is of low quality, that business is still eligible to deduct expenses for the purchase of bottled water. This is according to the ruling of the Federal Arbitration Court of the Eastern-Siberia region # А19-17095/07-50-Ф02-3307/08 from August 11, 2008.

Employers may also prove the need to provide bottled water if such a service is listed within a collective labor contract, and related expenses deducted as salary expenses (Article 264 paragraph 1 subparagraph 7 of the Tax Code of the RF).

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Source: «Главбух»