Expenses of the taxpayer on scientific research and experimental design developments – definition and meaning of "Expenses of the taxpayer on scientific research and experimental design developments"

Expenses of the taxpayer on scientific research and experimental design developments — are recognized in the reporting (tax) period in which they were incurred, and are included in the composition of other expenses in the amount of actual costs with a coefficient of 1.5¹.

2008. No. 30. Art. 3614.

Federal Law No. 158-FZ dated 22.07.2008, "On amendments to Chapters 21, 23, 24, 25 and 26 of Part Two of the Tax Code of the Russian Federation and some other acts of the legislation of the Russian Federation on taxes and fees" dated 22.07.2008, as amended on 2015-11-23, Article 1, subpara. a // RSZ RF. ↩