North-western District Of 08.14.06 No. A66-13791 / 2005 And The North Caucasus District Of 07.12.06 No. F08-6338/2006-2624a). An Exception May Be Gifts Given As Part Of Wages (More On This Below), As Well As Those Given To Contractors And Potential Customers. Although The Ministry Of Finance Believes That The Cost Of Gifts To Counterparties Should Also Be Written Off At The Expense Of Net Profit. After All, Paragraph 16 Of Art. 270 Of The Tax Code Of The Russian.
Federation Does Not Make Any Exceptions For The Circle Of Recipients Of Gratuitous Property (Letters Of The Ministry Of Finance Of Russia Dated 08.10.12 No. 03-03-06/1/523, Dated 19.10.10 No. .10 No. 03-03-06/1/176). However, Judicial Practice Approaches This Situation A Little More Creatively And Allows Gifts To Latest Mailing Database Counterparties And Customers To Be Taken Into Account When Taxing Profits. According To The Judges, The Costs Of Gifts Can Be Written Off Either As Other Expenses (Decree Of The Federal Antimonopoly Service Of The Moscow District Dated January 23, 2013 No. 10 No. Ка-а41/11224-10). But For This, The Taxpayer Must Prove The Connection Between.
The Gift And The Activity Aimed At Generating Income. Personal Income Tax On Tax, Everything Is Also Quite Simple. According To The Rules Of Paragraph 27 Of Art. 217 Of The Tax Code Of The Russian Federation, Gifts With A Value Of Not More Than 4,000 Rubles Are Exempt From This Tax. In A Year. Accordingly, An Organization Needs To Keep Records Of The Value Of Gifts Given To Each Individual. While The Total Cost Of Presentations Does Not Exceed 4000 Rubles. Per Year, There Are No Tax Consequences. Including, It Is Not In The.