19.08.08

The Tax Inspection charged additional profit tax from an employer who did not collect hotel receipts during his business trip. The Federal Arbitration Court of the North-Caucasus region took the taxpayer’s side, ruling that the hotel receipt is not a mandatory document and can be replaced by a hotel bill or a different document (ruling # Ф08-4212/2008 from July 29, 2008).

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Source: “Главбух”