Encyclopedia
Uniforms and Equipment
Uniform clothing and equipment — expenses for the purchase (manufacture) of uniforms and equipment issued to employees free of charge in accordance with the legislation of the Russian Federation, or sold to employees at reduced prices (in the part of the cost not compensated by employees), which remain in the permanent personal use of employees. In the same order, expenses incurred by the organization for the purchase or manufacture of uniform clothing and footwear, which indicate the affiliation of employees to this organization1.
Federal Law No. 58-FZ of June 6, 2005, "On Amending Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation on Taxes and Fees," as amended on June 23, 2014, Article 1, Subparagraph 9 // Official Gazette of the Russian Federation. 2005. No. 24. Page 2312. ↩