12.05.08

According to Letter of the Ministry of Finance # 03-03-06/3/7 from March 27, 2008, payments made to staff employees, based on civil labor contracts are legitimate and may be viewed as production cost expenses for tax purposes if the taxpayer can confirm the economic justification of these expenses.

Even though paragraph 21 of article 255 of the TC includes payments (such as payment for conducted service based on civil labor agreements with free-lance workers or contracts) as salary expenses.

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Source: Российский налоговый портал