03.02.09

Some organizations compensate workers for meals and public transportation to and from the workplace according to labor contracts. The Federal Tax Service of Moscow, in a letter dated Sept. 2, 2008 N21-11/082829,  declared that these expenses can only be counted when calculating taxes if such expenses are part of the official wage system and add a tangible amount to each employee’s income (and this amount is counted when paying Uniform Social Tax and Personal Income Tax).

In no other case can expenses lower the tax base on the Profit Tax. 

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