Expenses on the preparation and retraining of personnel
3. The taxpayer's expenses for training under basic and additional professional education programs, as well as the professional training and retraining of the taxpayer's employees are included in other expenses if:
1) training under basic and additional professional education programs, as well as the professional training and retraining of the taxpayer's employees is carried out on the basis of a contract with Russian educational institutions having the appropriate license, or foreign educational institutions having the appropriate status;
2) training under basic and additional professional education programs, professional training and retraining is carried out by the taxpayer's employees who have concluded an employment contract with the taxpayer, or by individuals who have concluded a contract with the taxpayer providing for the obligation of the individual to conclude an employment contract with the taxpayer and work for the taxpayer for at least one year no later than three months after completion of the aforementioned training, professional training and retraining paid for by the taxpayer. In the event that the employment contract between the specified individual and the taxpayer was terminated before the expiration of one year from the date of its commencement, except in cases where the termination of the employment contract is due to circumstances beyond the will of the parties (Article 83 of the Russian Federation Labor Code), the taxpayer must include in the non-operating income of the reporting (tax) period during which this employment contract ceased to be effective, the amount of payment for the education, professional training or retraining of the relevant individual, which was previously taken into account when calculating the tax base. In the event that the employment contract between the individual and the taxpayer is not concluded within three months after the completion of the education, professional training or retraining paid for by the taxpayer, these expenses are also included in the non-operating income of the reporting (tax) period during which this deadline for concluding the employment contract expires.
Source: "Tax Code of the Russian Federation (Part Two)" dated 05.08.2000 № 117-FZ (as amended on 03.12.2012)
Морфология
Род
Понятие «расходы на подготовку и переподготовку кадров» мужского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | расхода НА ПОДГОТОВКУ И ПЕРЕПОДГОТОВКУ КАДРОВ | расходов НА ПОДГОТОВКУ И ПЕРЕПОДГОТОВКУ КАДРОВ |
| Д | расходу НА ПОДГОТОВКУ И ПЕРЕПОДГОТОВКУ КАДРОВ | расходам НА ПОДГОТОВКУ И ПЕРЕПОДГОТОВКУ КАДРОВ |
| В | расход НА ПОДГОТОВКУ И ПЕРЕПОДГОТОВКУ КАДРОВ | расходы НА ПОДГОТОВКУ И ПЕРЕПОДГОТОВКУ КАДРОВ |
| Т | расходом НА ПОДГОТОВКУ И ПЕРЕПОДГОТОВКУ КАДРОВ | расходами НА ПОДГОТОВКУ И ПЕРЕПОДГОТОВКУ КАДРОВ |
| П | расходе НА ПОДГОТОВКУ И ПЕРЕПОДГОТОВКУ КАДРОВ | расходах НА ПОДГОТОВКУ И ПЕРЕПОДГОТОВКУ КАДРОВ |