Essence: If legislation mandates the disposal of an organization’s goods and materials, the expenses related to their disposal reduce the tax base for profit tax (sub-item 49 of paragraph 1 of article 264 of the Russian Tax Code) provided that these expenses are economically justified and properly documented as per the procedures established by law for such disposal.
Source: Ministry of Finance letter dated 20.11.2023 № 03-03-06/1/110836
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