+7 495 988-95-61 About us news Services Clients Contacts news 2016-09-05 Brief weekly overview news from 06.09.2016 2016-08-31 Brief weekly news review from 08/30/2016 2016-08-17 Brief weekly news review from 08/16/2016 2016-08-08 Brief weekly news review from 08/09/2016 2016-07-26 Brief weekly news review from 26.07.2016 2016-07-19 Brief weekly news review from 19.07.2016 2016-07-05 Brief weekly news review from 05/07/2016 2016-06-21 Brief weekly news review from 06/20/2016 2016-06-06 Brief weekly news review from 04/05/2016 2016-06-01 Brief weekly news review from 05/31/2016 2016-09-05 INCOME TAX The Ministry of Finance of the Russian Federation gave an answer to the question whether it is possible to take into account the depreciation premium on fixed assets in income tax expenses, if the previous owner also used it. Recalling the rules for applying the depreciation bonus when calculating income tax, the Ministry of Finance of the Russian Federation reported that Chapter 25 of the Tax Code of the Russian Federation does not contain provisions prohibiting the application of the norm established by paragraph 9 of Art. 258 of the Tax Code of the Russian Federation, in relation to the acquired fixed assets, in relation to which the previous owner (taxpayer) exercised the right specified in this paragraph. Those. Each owner can enjoy the right to the depreciation bonus, regardless of how many times the property was resold and how many times the depreciation bonus was used by the previous owners. Letter of the Ministry of Finance of the Russian Federation No. 03-03-06 / 1/47688 dated 15.08.2016... Personal income tax The Ministry of Finance of the Russian Federation gave clarifications regarding the payment of travel and accommodation for the contractor within the framework of a civil contract. If the customer-organization pays for travel and accommodation at its own expense, then the individual contractor will have taxable income. The same will happen if the customer reimburses these costs. However, if the costs of travel and accommodation in order to provide services under a civil contract were incurred by the taxpayer himself, then such a taxpayer, in accordance with paragraph 2 of Art. 221 of the Tax Code of the Russian Federation has the right to receive a professional tax deduction for personal income tax in the amount of such expenses, confirmed by documents. Letter of the Ministry of Finance of the Russian Federation No. 03-04-06 / 46423 dated 08.08.2016 . About us news Services Clients Contacts Audit