Expenses for reimbursement of employees' costs related to the payment of interest on loans or credits for the purchase or construction of a residential property – definition and meaning of "Expenses for reimbursement of employees' costs related to the payment of interest on loans or credits for the purchase or construction of a residential property"

Expenses for compensating employees' costs related to paying interest on loans or credits for the purchase or construction of a residential property - these expenses for tax purposes are recognized in an amount not exceeding 3 percent of the expenses for wage payments¹;

Federal Law No. 158-FZ dated 22.07.2008, "On Amending Chapters 21, 23, 24, 25 and 26 of Part Two of the Tax Code of the Russian Federation and Certain Other Acts of the Legislation of the Russian Federation on Taxes and Fees" dated 22.07.2008, as amended on 2008-07-22, Article 1, subpara. b#2 // RSZ RF. 2008. No. 30. Art. 3614. ↩