Issue No. 25 (9941) 2022 of EG-Accountant newspaper features an article by Olga Grigorieva, CEO at Sterngoff Audit.
The article covers the issues of accounting for income tax expenses and evidence of the use of acquired inventory in economic activities. In her article, Olga Grigorieva noted that it would be safer not to recognize certain types of expenses for tax purposes. However, if a decision is made to recognize these expenses for tax purposes, in the event of claims from the tax authorities, the company will have a fair chance of winning the dispute in court (given positive legal precedents).
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