02.10.09

An organization that provides professional training or skills workshops for their employees at unlicensed institutions may not deduct the expense from their profit tax base. 

However, if the instruction takes place outside of Russia,at an institution listed among those named within the Federal Law “On Education,” then the expense may be deducted.

This is according to Ministry of Finance Letter #03-04-06-01/234 from September 7, 2009.

Translated by Alinga Consulting Group.

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Source: Российский налоговый портал