Encyclopedia

The taxpayer's expenses


Taxpayer expenses — taxpayer expenses are justified and documented expenses incurred by the taxpayer in performing the agreement (ceased to be in force as of 2019-05-01)1.

Taxpayer expenses — expenses after their actual payment (ceased to be in force as of 2019-05-01)2.

Taxpayer expenses — justified and documented expenses incurred by the taxpayer in performing the agreement3.

  1. Tax Code of the Russian Federation, as amended on 2019-01-01, Article 346-38, paragraph 5, ceased to be in force as of 2019-05-01 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩

  2. Tax Code of the Russian Federation, as amended on 2019-01-01, Article 346-5, subpara. 2, ceased to be in force as of 2019-05-01 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩

  3. Tax Code of the Russian Federation, as amended on 2020-05-21, Art. 346.38, para. 5 // RSZ RF. 2000. No. 32. Art. 3340. ↩

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Codes and federal laws