21.04.08

In a recent case, the tax authorities would not accept that renting accommodations for workers on business trips was the taxpayer's expense and assessed additional personal income taxes. The court declared that workers on business trips have the right to stay in any living quarters -- not just in hotels. Furthermore, to verify the housing expense, a document that is informally composed between the renter and the landlord can be submitted. The Tax Code of the Russian Federation does not give specific requirements for such documents (Resolution of the Federal Arbitration Court of the Northwest Federal District Feb. 26, 2008 with regard to case N А26-1621/2007).

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