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Expenses for the payment of taxes and fees
Expenses for the payment of taxes and fees - in the amount actually paid by the taxpayer1.
Federal Law No. 101-FZ dated July 21, 2005, "On Amending Chapters 26(2) and 26(3) of Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation on Taxes and Fees, as well as on Declaring Certain Provisions of Legislative Acts of the Russian Federation as Lapsed" dated July 21, 2005, as amended on July 21, 2005, Article 1, Subparagraph 3 // RSZ RF. 2005. No. 30. Item 3112. ↩