As we can see, the mechanism of calculating the income tax in Russia is not easy. It depends on tax expenses
recognition. The relevant provisions of Chapter 25 "Corporate Income Tax" of Russian Tax Code are sufficiently
blurred and are not specified often, so in addition to laws the Ministry of Finance (MF RF) and the Federal Tax
Service (hereinafter FTS) issue many letters annually. MF letters in Russia are similar to MF guidelines in the Czech
Republic. They are the official opinions on specific minor situations whose solutions are not listed in the law. These
letters are often decisive arguments in the legal proceedings, but they are not obligatory. Therefore, controversial
issues are often addressed to the courts, where the taxpayers won a significant number of cases several years ago, but
now this share is declining.
As we can see, the mechanism of calculating the income tax in Russia is not easy. It depends on tax expensesrecognition. The relevant provisions of Chapter 25 "Corporate Income Tax" of Russian Tax Code are sufficientlyblurred and are not specified often, so in addition to laws the Ministry of Finance (MF RF) and the Federal TaxService (hereinafter FTS) issue many letters annually. MF letters in Russia are similar to MF guidelines in the CzechRepublic. They are the official opinions on specific minor situations whose solutions are not listed in the law. Theseletters are often decisive arguments in the legal proceedings, but they are not obligatory. Therefore, controversialissues are often addressed to the courts, where the taxpayers won a significant number of cases several years ago, butnow this share is declining.
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