Representative expenses

21 January 2024, 19:09

2. Representational expenses include the taxpayer's expenses for an official reception and (or) servicing representatives of other organizations participating in negotiations aimed at establishing and (or) maintaining mutual cooperation, as well as participants attending meetings of the board of directors (management) or another governing body of the taxpayer, regardless of the location of these events. Representational expenses also include expenses for conducting an official reception (breakfast, lunch, or similar event) for these individuals, as well as official representatives of the taxpayer organization participating in negotiations, transportation arrangements for these individuals to and from the venue of the representational event or meeting of the governing body, catering services during negotiations, and payment for the services of translators not employed by the taxpayer to provide translation during representational events.

Source: "Tax Code of the Russian Federation (Part Two)" dated 05.08.2000 No. 117-FZ (as amended on 03.12.2012)

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Морфология

Род

Понятие «расходы представительские» мужского рода.

Склонение и число

Падеж	Единственное число	Множественное число
Р	расхода представительского	расходов представительских
Д	расходу представительскому	расходам представительским
В	расход представительский	расходы представительские
Т	расходом представительским	расходами представительскими
П	расходе представительском	расходах представительских