Encyclopedia

Documentarily confirmed expense


A documented expense — expenses confirmed by documents issued in accordance with the legislation of the Russian Federation, or documents issued in accordance with business practices applied in a foreign state where the relevant expenses were incurred, and (or) documents indirectly confirming the incurred expenses (including customs declarations, orders for business trips, travel documents, reports on work performed in accordance with the contract)1.

  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