Article 346-16. Procedure for determining expenses

Article 346-16. Procedure for determining expenses (Tax Code of the Russian Federation)

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Tax Code of the Russian Federation. Part two

1. When determining the object of taxation, the taxpayer reduces the income received by the following expenses:

1) expenses for the acquisition, construction and production of fixed assets, as well as for the completion, retrofitting, reconstruction, modernization and technical re-equipment of fixed assets (taking into account the provisions of paragraphs 3 and 4 of this article) (as amended by the Federal Law of May 17, 2007 N 85-FZ - Collection of Legislation of the Russian Federation, 2007, N 23, Article 2691);

2) expenses for the acquisition of intangible assets, as well as the creation of intangible assets by the taxpayer himself (taking into account the provisions of paragraphs 3 and 4 of this article) (as amended by Federal Law of July 21, 2005 N 101-FZ - Collection of Legislation of the Russian Federation, 2005, N 30, art. 3112);

2-1) expenses for the acquisition of exclusive rights to inventions, utility models, industrial designs, programs for electronic computers, databases, topologies of integrated circuits, production secrets (know-how), as well as rights to use the specified results of intellectual activity on the basis license agreement (subparagraph 2-1 introduced by Federal Law of July 19, 2007 N 195-FZ - Collection of Legislation of the Russian Federation, 2007, N 31, Art. 3991);

2-2) expenses for patenting and (or) payment for legal services to obtain legal protection of the results of intellectual activity, including means of individualization (subparagraph 2-2 was introduced by Federal Law of July 19, 2007 N 195-FZ - Collection of Legislation of the Russian Federation, 2007 , N 31, art. 3991);

2-3) expenses for scientific research and (or) development work, recognized as such in accordance with Article 262 of this Code (subparagraph 2-3 introduced by Federal Law of July 19, 2007 N 195-FZ - Collection of Legislation of the Russian Federation, 2007, No. 31, Article 3991; as amended by the Federal Law of June 25, 2012 No. 94-FZ - Collection of Legislation of the Russian Federation, 2012, No. 26, Article 3447);

3) expenses for repairs of fixed assets (including leased ones);

4) rental (including leasing) payments for rented (including leased) property (as amended by Federal Law of December 31, 2002 N 191-FZ - Collection of Legislation of the Russian Federation, 2003, N 1, Art. 6);

5) material costs;

6) expenses for wages, payment of benefits for temporary disability in accordance with the legislation of the Russian Federation (as amended by Federal Law of December 31, 2002 N 190-FZ - Collection of Legislation of the Russian Federation, 2003, N 1, Art. 5);

7) expenses for all types of compulsory insurance of employees, property and liability, including insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory medical insurance, compulsory social insurance against industrial accidents and occupational diseases , produced in accordance with the legislation of the Russian Federation (as amended by the Federal Law of May 17, 2007 N 85-FZ - Collection of Legislation of the Russian Federation, 2007, N 23, Art. 2691; Federal Law of July 22, 2008 N 155- Federal Law - Collection of Legislation of the Russian Federation, 2008, No. 30, Article 3611; Federal Law of July 24, 2009 No. 213-FZ - Collection of Legislation of the Russian Federation, 2009, No. 30, Article 3739);

the amount of value added tax on paid goods (work, services) purchased by the taxpayer and subject to inclusion in expenses in accordance with this article and Article 346-17 of this Code (as amended by Federal Law of July 21, 2005 N 101-FZ - Collection of Legislation of the Russian Federation, 2005, No. 30, Article 3112);

9) interest paid for the provision of funds for use (credits, loans), as well as expenses associated with payment for services provided by credit institutions, including those associated with the sale of foreign currency when collecting taxes, fees, penalties and fines from property the taxpayer in the manner prescribed by Article 46 of this Code (as amended by Federal Law No. 137-FZ of July 27, 2006 - Collection of Legislation of the Russian Federation, 2006, No. 31, Art. 3436);

10) expenses for ensuring fire safety of the taxpayer in accordance with the legislation of the Russian Federation, expenses for services for the protection of property, maintenance of fire alarm systems, expenses for the purchase of fire protection services and other security services;

11) amounts of customs duties paid when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, and not subject to refund to the taxpayer in accordance with the customs legislation of the Customs Union and the legislation of the Russian Federation on customs affairs (as amended by Federal Law dated 31 December 2002 N 191-FZ - Collection of Legislation of the Russian Federation, 2003, N 1, Article 6; Federal Law of November 27, 2010 N 306-FZ - Collection of Legislation of the Russian Federation, 2010, N 48, Article 6247) ;

12) expenses for the maintenance of official transport, as well as expenses for compensation for the use of personal cars and motorcycles for official trips within the limits established by the Government of the Russian Federation;

13) business travel expenses, in particular for:

travel of the employee to the place of business trip and back to the place of permanent work;

rental of residential premises. This item of expenses also covers the employee's expenses for additional services provided in hotels (with the exception of expenses for service in bars and restaurants, expenses for room service, expenses for the use of recreational and health facilities);

daily allowance or field allowance (as amended by the Federal Law of July 22, 2008 N 155-FZ - Collection of Legislation of the Russian Federation, 2008, N 30, Art. 3611);

registration and issuance of visas, passports, vouchers, invitations and other similar documents;

consular, airfield fees, fees for the right of entry, passage, transit of automobile and other transport, for the use of sea canals, other similar structures and other similar payments and fees;

14) payment to a state and (or) private notary for notarization of documents. Moreover, such expenses are accepted within the limits of tariffs approved in accordance with the established procedure;

15) expenses for accounting, auditing and legal services (as amended by Federal Law No. 101-FZ of July 21, 2005 - Collection of Legislation of the Russian Federation, 2005, No. 30, Art. 3112);

16) expenses for the publication of accounting (financial) statements, as well as for publication and other disclosure of other information, if the legislation of the Russian Federation imposes on the taxpayer the obligation to publish (disclose) them (as amended by Federal Law of June 29, 2012 N 97- Federal Law - Collection of Legislation of the Russian Federation, 2012, No. 27, Article 3588);

17) expenses for office supplies;

18) expenses for postal, telephone, telegraph and other similar services, expenses for payment for communication services;

19) expenses associated with the acquisition of the right to use computer programs and databases under agreements with the copyright holder (under license agreements). These costs also include costs for updating computer programs and databases;

20) expenses for advertising manufactured (purchased) and (or) sold goods (works, services), trademark and service mark;

21) expenses for the preparation and development of new production facilities, workshops and units;

22) the amount of taxes and fees paid in accordance with the legislation on taxes and fees, with the exception of the tax paid in accordance with this chapter and the value added tax paid to the budget in accordance with paragraph 5 of Article 173 of this Code (subparagraph 22 introduced Federal Law of December 31, 2002 N 191-FZ - Collection of Legislation of the Russian Federation, 2003, No. 1, Article 6; as amended by Federal Law of April 6, 2015 N 84-FZ - Collection of Legislation of the Russian Federation, 2015, N 14, Art. 2024);

23) expenses for paying the cost of goods purchased for further sale (reduced by the amount of expenses specified in subclause 8 of this paragraph), as well as expenses associated with the acquisition and sale of these goods, including costs for storage, maintenance and transportation of goods ( subparagraph 23 was introduced by Federal Law of December 31, 2002 N 191-FZ - Collection of Legislation of the Russian Federation, 2003, No. 1, Article 6; as amended by Federal Law of May 17, 2007 N 85-FZ - Collection of Legislation of the Russian Federation , 2007, N 23, Art. 2691);

24) expenses for the payment of commissions, agency fees and remunerations under agency contracts (subparagraph 24 introduced by Federal Law of July 21, 2005 N 101-FZ - Collection of Legislation of the Russian Federation, 2005, N 30, Art. 3112);

25) expenses for the provision of services for warranty repairs and maintenance (subparagraph 25 introduced by Federal Law of July 21, 2005 N 101-FZ - Collection of Legislation of the Russian Federation, 2005, N 30, Art. 3112);

26) expenses for confirming the compliance of products or other objects, processes of production, operation, storage, transportation, sale and disposal, performance of work or provision of services with the requirements of technical regulations, provisions of standards or terms of contracts (subparagraph 26 introduced by the Federal Law of July 21, 2005 No. N 101-FZ - Collection of Legislation of the Russian Federation, 2005, N 30, Article 3112);

27) expenses for carrying out (in cases established by the legislation of the Russian Federation) a mandatory assessment in order to monitor the correctness of payment of taxes in the event of a dispute regarding the calculation of the tax base (subparagraph 27 introduced by Federal Law of July 21, 2005 N 101-FZ - Collection of Legislation Russian Federation, 2005, No. 30, Article 3112);

28) fee for providing information about registered rights (subparagraph 28 introduced by Federal Law of July 21, 2005 N 101-FZ - Collection of Legislation of the Russian Federation, 2005, N 30, Art. 3112);

29) costs of paying for the services of specialized organizations for the production of documents for cadastral and technical registration (inventory) of real estate (including title documents for land plots and documents on land surveying) (subparagraph 29 introduced by Federal Law of July 21, 2005 N 101 -FZ - Collection of Legislation of the Russian Federation, 2005, No. 30, Article 3112);

30) expenses for paying for the services of specialized organizations for conducting examinations, surveys, issuing opinions and providing other documents, the presence of which is mandatory for obtaining a license (permit) to carry out a specific type of activity (subparagraph 30 introduced by Federal Law of July 21, 2005 N 101- Federal Law - Collection of Legislation of the Russian Federation, 2005, No. 30, Article 3112);

31) court costs and arbitration fees (subparagraph 31 was introduced by Federal Law No. 101-FZ of July 21, 2005 - Collection of Legislation of the Russian Federation, 2005, No. 30, Art. 3112);

32) periodic (current) payments for the use of rights to the results of intellectual activity and rights to means of individualization (in particular, rights arising from patents for inventions, utility models, industrial designs) (subparagraph 32 introduced by Federal Law of July 21, 2005 N 101-FZ - Collection of Legislation of the Russian Federation, 2005, No. 30, Article 3112; as amended by Federal Law of November 23, 2015 No. 322-FZ - Collection of Legislation of the Russian Federation, 2015, No. 48, Article 6688);

32-1) entrance, membership and target fees paid in accordance with Federal Law of December 1, 2007 N 315-FZ “On Self-Regulatory Organizations” (subparagraph 32-1 introduced by Federal Law of December 28, 2010 N 395-FZ - Collection of Legislation of the Russian Federation, 2011, No. 1, Article 7);

33) expenses for conducting an independent assessment of qualifications for compliance with qualification requirements, training and retraining of personnel on the taxpayer’s staff, on a contractual basis in the manner provided for in paragraph 3 of Article 264 of this Code (subparagraph 33 was introduced by Federal Law of July 21, 2005 No. 101-FZ - Collection of Legislation of the Russian Federation, 2005, No. 30, Article 3112; as amended by Federal Law of July 3, 2016 No. 251-FZ - Collection of Legislation of the Russian Federation, 2016, No. 27, Article 4184);

34) (Subparagraph 34 was introduced by Federal Law of July 21, 2005 N 101-FZ - Collection of Legislation of the Russian Federation, 2005, N 30, Art. 3112; lost force on the basis of Federal Law of June 25, 2012 N 94-FZ - Collection of Legislation of the Russian Federation, 2012, No. 26, Article 3447)

35) expenses for servicing cash register equipment (subparagraph 35 was introduced by Federal Law No. 85-FZ of May 17, 2007 - Collection of Legislation of the Russian Federation, 2007, No. 23, Art. 2691);

36) costs for the removal of solid household waste (subparagraph 36 was introduced by Federal Law No. 85-FZ of May 17, 2007 - Collection of Legislation of the Russian Federation, 2007, No. 23, Art. 2691);

37) the amount of payment to compensate for damage caused to public roads of federal significance by vehicles with a maximum permitted weight of over 12 tons, registered in the register of vehicles of the toll collection system.

The amount of the fee actually paid during the tax period, specified in paragraph one of this subclause, is taken into account by taxpayers as expenses when calculating the tax for the tax period in the amount of the excess of the amount of the fee actually paid over the amount of transport tax calculated for the tax period in accordance with Chapter 28 of this Code in in relation to vehicles with a permissible maximum weight of over 12 tons, registered in the register of vehicles of the toll system.

When calculating advance payments of tax for reporting periods, taxpayers take into account in expenses the amount actually paid for the reporting period, reduced by the amount of advance payments for transport tax calculated for the reporting period in accordance with Chapter 28 of this Code in relation to vehicles with a permissible maximum weight over 12 tons registered in the vehicle register of the toll system.

(Subparagraph 37 was introduced by Federal Law of July 3, 2016 N 249-FZ - Collection of Legislation of the Russian Federation, 2016, N 27, Art. 4182, the provisions of paragraphs two and three are valid until December 31, 2022 inclusive)

2. The expenses specified in paragraph 1 of this article are accepted subject to their compliance with the criteria specified in paragraph 1 of Article 252 of this Code.

The expenses specified in subparagraphs 5, 6, 7, 9 - 21, 34 of paragraph 1 of this article are accepted in the manner prescribed for calculating corporate income tax in articles 254, 255, 263, 264, 265 and 269 of this Code (as amended. Federal Law of December 31, 2002 N 191-FZ - Collection of Legislation of the Russian Federation, 2003, N 1, Article 6; Federal Law of July 21, 2005 N 101-FZ - Collection of Legislation of the Russian Federation, 2005, N 30, Article 3112; Federal Law of May 17, 2007 N 85-FZ - Collection of Legislation of the Russian Federation, 2007, N 23, Article 2691).

3. Expenses for the acquisition (construction, production) of fixed assets, for completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets are accepted in the following order (as amended by the Federal Law dated May 17, 2007 N 85-FZ - Collection of Legislation of the Russian Federation, 2007, N 23, Article 2691):

1) in relation to expenses for the acquisition (construction, production) of fixed assets during the period of application of the simplified taxation system, as well as expenses for the completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets produced in the specified period - from the moment of commissioning of these fixed assets into operation (as amended by Federal Law No. 85-FZ of May 17, 2007 - Collection of Legislation of the Russian Federation, 2007, No. 23, Art. 2691);

2) in relation to acquired (created by the taxpayer himself) intangible assets during the period of application of the simplified taxation system - from the moment these intangible assets are accepted for accounting (as amended by Federal Law of July 22, 2008 N 155-FZ - Collection of Legislation of the Russian Federation, 2008, N 30, Art. 3611);

3) in relation to acquired (constructed, manufactured) fixed assets, as well as acquired (created by the taxpayer himself) intangible assets before the transition to a simplified taxation system, the cost of fixed assets and intangible assets is included in expenses in the following order:

in relation to fixed assets and intangible assets with a useful life of up to three years inclusive - during the first calendar year of application of the simplified taxation system (as amended by Federal Law of May 17, 2007 N 85-FZ - Collection of Legislation of the Russian Federation, 2007, N 23, Art. 2691);

in relation to fixed assets and intangible assets with a useful life from three to 15 years inclusive, during the first calendar year of application of the simplified taxation system - 50 percent of the cost, the second calendar year - 30 percent of the cost and the third calendar year - 20 percent of the cost (as amended. Federal Law of May 17, 2007 N 85-FZ - Collection of Legislation of the Russian Federation, 2007, N 23, Article 2691);

in relation to fixed assets and intangible assets with a useful life of over 15 years - during the first 10 years of application of the simplified taxation system in equal shares of the cost of fixed assets (as amended by Federal Law of May 17, 2007 N 85-FZ - Collection of Legislation of the Russian Federation , 2007, N 23, Article 2691).

In this case, during the tax period, expenses are accepted for reporting periods in equal shares.

If the taxpayer applies the simplified taxation system from the moment of registration with the tax authorities, the cost of fixed assets and intangible assets is taken at the original cost of this property, determined in the manner established by the legislation on accounting.

If the taxpayer has switched to a simplified taxation system from other taxation regimes, the cost of fixed assets and intangible assets is taken into account in the manner established by paragraphs 2-1 and 4 of Article 346-25 of this Code.

The useful life of fixed assets is determined on the basis of the classification of fixed assets included in depreciation groups approved by the Government of the Russian Federation in accordance with Article 258 of this Code. The useful lives of fixed assets that are not specified in this classification are established by the taxpayer in accordance with the technical conditions or recommendations of the manufacturing organizations.

Fixed assets, the rights to which are subject to state registration in accordance with the legislation of the Russian Federation, are taken into account in expenses in accordance with this article from the moment of the documented fact of filing documents for registration of these rights. The specified provision regarding the mandatory fulfillment of the condition of documentary confirmation of the fact of filing documents for registration does not apply to fixed assets put into operation before January 31, 1998.

The useful life of intangible assets is determined in accordance with paragraph 2 of Article 258 of this Code.

In the event of the sale (transfer) of acquired (constructed, manufactured, created by the taxpayer himself) fixed assets and intangible assets before the expiration of three years from the date of accounting for the costs of their acquisition (construction, production, completion, additional equipment, reconstruction, modernization and technical re-equipment, as well as creation by the taxpayer himself) as part of expenses in accordance with this chapter (in relation to fixed assets and intangible assets with a useful life of over 15 years - until the expiration of 10 years from the date of their acquisition (construction, production, creation by the taxpayer himself), the taxpayer is obliged to recalculate the tax base for the entire period of use of such fixed assets and intangible assets from the moment they are taken into account as part of the acquisition costs (construction, manufacturing, completion, additional equipment, reconstruction, modernization and technical re-equipment, as well as creation by the taxpayer himself) until the date of sale (transfer), taking into account the provisions Chapter 25 of this Code and pay an additional amount of tax and penalties (as amended. Federal Law of May 17, 2007 N 85-FZ - Collection of Legislation of the Russian Federation, 2007, N 23, Art. 2691).

(Clause 3 as amended by Federal Law No. 101-FZ of July 21, 2005 - Collection of Legislation of the Russian Federation, 2005, No. 30, Art. 3112)

4. For the purposes of this chapter, fixed assets and intangible assets include fixed assets and intangible assets that are recognized as depreciable property in accordance with Chapter 25 of this Code, and the costs of completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets are determined taking into account the provisions of paragraph 2 of Article 257 of this Code (paragraph 4 was introduced by Federal Law of July 21, 2005 N 101-FZ - Collection of Legislation of the Russian Federation, 2005, N 30, Art. 3112; as amended by Federal Law of May 17, 2007 N 85-FZ - Collection of Legislation of the Russian Federation, 2007, No. 23, Article 2691).

(Article 346-16 was introduced by Federal Law of July 24, 2002 N 104-FZ - Collection of Legislation of the Russian Federation, 2002, N 30, Art. 3021)

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Article 346.16 (Tax Code of the Russian Federation) of the Tax Code of the Russian Federation. Procedure for determining expenses

1. When determining the object of taxation, the taxpayer reduces the income received by the following expenses:

1) expenses for the acquisition, construction and production of fixed assets, as well as for the completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets (taking into account the provisions of paragraphs 3 and 4 of this article);

(Clause 1 as amended by Federal Law dated May 17, 2007 N 85-FZ)

2) expenses for the acquisition of intangible assets, as well as the creation of intangible assets by the taxpayer himself (taking into account the provisions of paragraphs 3 and 4 of this article);

(Clause 2 as amended by Federal Law No. 101-FZ dated July 21, 2005)

2.1) expenses for the acquisition of exclusive rights to inventions, utility models, industrial designs, programs for electronic computers, databases, topologies of integrated circuits, production secrets (know-how), as well as rights to use the specified results of intellectual activity on the basis of a license agreement ;

(Clause 2.1 introduced by Federal Law dated July 19, 2007 N 195-FZ)

2.2) expenses for patenting and (or) payment for legal services to obtain legal protection of the results of intellectual activity, including means of individualization;

(Clause 2.2 introduced by Federal Law dated July 19, 2007 N 195-FZ)

2.3) expenses for scientific research and (or) development, recognized as such in accordance with Article 262 of this Code;

(Clause 2.3 introduced by Federal Law dated July 19, 2007 N 195-FZ, as amended by Federal Law dated June 25, 2012 N 94-FZ)

3) expenses for repairs of fixed assets (including leased ones);

4) rental (including leasing) payments for rented (including leased) property;

(Clause 4 as amended by Federal Law dated December 31, 2002 N 191-FZ)

5) material costs;

6) expenses for wages, payment of temporary disability benefits in accordance with the legislation of the Russian Federation;

(as amended by Federal Law dated December 31, 2002 N 190-FZ)

(as amended by Federal Laws No. 85-FZ dated May 17, 2007, No. 155-FZ dated July 22, 2008, No. 213-FZ dated July 24, 2009)

the amount of value added tax on paid goods (work, services) purchased by the taxpayer and subject to inclusion in expenses in accordance with this article and Article 346.17 of this Code;

(Clause 8 as amended by Federal Law No. 101-FZ dated July 21, 2005)

(as amended by Federal Law dated July 27, 2006 N 137-FZ)

11) amounts of customs duties paid when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, and which are not subject to refund to the taxpayer in accordance with the customs legislation of the Customs Union and the legislation of the Russian Federation on customs affairs;

(as amended by Federal Laws dated December 31, 2002 N 191-FZ, dated November 27, 2010 N 306-FZ)

13) business travel expenses, in particular for:

travel of the employee to the place of business trip and back to the place of permanent work;

daily allowance or field allowance;

(as amended by Federal Law No. 155-FZ of July 22, 2008)

registration and issuance of visas, passports, vouchers, invitations and other similar documents;

consular, airfield fees, fees for the right of entry, passage, transit of automobile and other transport, for the use of sea canals, other similar structures and other similar payments and fees;

14) payment to a state and (or) private notary for notarization of documents. Moreover, such expenses are accepted within the limits of tariffs approved in accordance with the established procedure;

15) expenses for accounting, auditing and legal services;

(Clause 15 as amended by Federal Law dated July 21, 2005 N 101-FZ)

(as amended by Federal Law dated June 29, 2012 N 97-FZ)

17) expenses for office supplies;

18) expenses for postal, telephone, telegraph and other similar services, expenses for payment for communication services;

20) expenses for advertising manufactured (purchased) and (or) sold goods (works, services), trademark and service mark;

21) expenses for the preparation and development of new production facilities, workshops and units;

(Clause 22 as amended by Federal Law dated 04/06/2015 N 84-FZ)

23) expenses for payment of the cost of goods acquired for further sale (reduced by the amount of expenses specified in subclause 8 of this paragraph), as well as expenses associated with the acquisition and sale of these goods, including costs for storage, maintenance and transportation of goods;

(Clause 23 as amended by Federal Law No. 85-FZ of May 17, 2007)

24) expenses for payment of commissions, agency fees and fees under agency agreements;

(Clause 24 introduced by Federal Law dated July 21, 2005 N 101-FZ)

25) expenses for the provision of warranty repair and maintenance services;

(Clause 25 introduced by Federal Law dated July 21, 2005 N 101-FZ)

26) expenses for confirming the compliance of products or other objects, production processes, operation, storage, transportation, sales and disposal, performance of work or provision of services with the requirements of technical regulations, provisions of standards or terms of contracts;

(Clause 26 introduced by Federal Law of July 21, 2005 N 101-FZ)

(Clause 27 introduced by Federal Law of July 21, 2005 N 101-FZ)

28) fee for providing information about registered rights;

(Clause 28 introduced by Federal Law of July 21, 2005 N 101-FZ)

29) expenses for paying for the services of specialized organizations for the production of documents for cadastral and technical registration (inventory) of real estate (including title documents for land plots and documents on land surveying);

(Clause 29 introduced by Federal Law dated July 21, 2005 N 101-FZ)

30) expenses for paying for the services of specialized organizations for conducting examinations, examinations, issuing opinions and providing other documents, the presence of which is mandatory for obtaining a license (permit) to carry out a specific type of activity;

(Clause 30 introduced by Federal Law dated July 21, 2005 N 101-FZ)

31) court costs and arbitration fees;

(Clause 31 introduced by Federal Law dated July 21, 2005 N 101-FZ)

(Clause 32 as amended by Federal Law No. 322-FZ dated November 23, 2015)

32.1) entrance, membership and target fees paid in accordance with Federal Law of December 1, 2007 N 315-FZ “On Self-Regulatory Organizations”;

(Clause 32.1 introduced by Federal Law dated December 28, 2010 N 395-FZ)

(Clause 33 introduced by Federal Law dated July 21, 2005 N 101-FZ; as amended by Federal Law dated July 3, 2016 N 251-FZ)

34) became invalid on January 1, 2013. — Federal Law of June 25, 2012 N 94-FZ;

35) expenses for servicing cash register equipment;

(Clause 35 introduced by Federal Law No. 85-FZ of May 17, 2007)

36) expenses for removal of solid household waste;

(Clause 36 introduced by Federal Law No. 85-FZ of May 17, 2007)

Paragraphs two and three are no longer valid as of January 1, 2022. — Federal Law of July 3, 2016 N 249-FZ (as amended on September 30, 2017);

(Clause 37 introduced by Federal Law dated July 3, 2016 N 249-FZ)

38) mandatory deductions (contributions) of developers to the compensation fund, formed in accordance with the Federal Law of July 29, 2022 N 218-FZ “On a public law company for the protection of the rights of citizens - participants in shared construction in the event of insolvency (bankruptcy) of developers and on making amendments to certain legislative acts of the Russian Federation."

(Clause 38 introduced by Federal Law dated November 27, 2017 N 342-FZ)

2. The expenses specified in paragraph 1 of this article are accepted subject to their compliance with the criteria specified in paragraph 1 of Article 252 of this Code.

The expenses specified in subparagraphs 5, 6, 7, 9 - 21, 38 of paragraph 1 of this article are accepted in the manner prescribed for calculating corporate income tax in articles 254, 255, 263, 264, 265 and 269 of this Code.

(as amended by Federal Laws dated December 31, 2002 N 191-FZ, dated July 21, 2005 N 101-FZ, dated May 17, 2007 N 85-FZ, dated November 27, 2017 N 342-FZ)

(as amended by Federal Law No. 85-FZ dated May 17, 2007)

(Clause 1 as amended by Federal Law dated May 17, 2007 N 85-FZ)

(as amended by Federal Law No. 155-FZ of July 22, 2008)

in relation to fixed assets and intangible assets with a useful life of up to three years inclusive - during the first calendar year of application of the simplified taxation system;

(as amended by Federal Law No. 85-FZ dated May 17, 2007)

In this case, during the tax period, expenses are accepted for reporting periods in equal shares.

The useful life of intangible assets is determined in accordance with paragraph 2 of Article 258 of this Code.

(as amended by Federal Law No. 85-FZ dated May 17, 2007)

(Clause 3 as amended by Federal Law dated July 21, 2005 N 101-FZ)

(Clause 4 as amended by Federal Law dated May 17, 2007 N 85-FZ)

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