Encyclopedia

Expense


Expense — justified and documented expenses (and in cases provided for by Article 265 of this Code, losses) incurred by the taxpayer1.

  1. Tax Code of the Russian Federation, as amended on May 21, 2020, Article 252, paragraph 1 // Official Gazette of the Russian Federation. 2000. No. 32. Item 3340. ↩

Laws with commentary

Codes and federal laws