Document from CIS Legislation database © 2003-2024 SojuzPravoInform LLC

ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of February 8, 2002 No. 92

About setting standards of expenses of the organizations on payment of compensation for use for office trips of personal cars and motorcycles within which in case of determination of tax base on the income tax of the organizations such expenses belong to the other expenses connected with production and realization

(as amended on 03-04-2024)

According to the subitem 11 of Item 1 of article 264 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:

1. Establish the following expense rates of the organizations on payment of compensation for use for office trips of personal cars and motorcycles within which in case of determination of tax base on the income tax of the organizations such expenses belong to the other expenses connected with production and realization:

                                                      (rubles a month)

cars with

engine capacity

to 2000 cubic centimeters inclusive - 2400

over 2000 cubic centimeters - 3000

motorcycles - 1200.

In case of application of simplified taxation system the specified regulations are used since January 1, 2003 for expense determination on payment of compensation for use for office trips of personal cars and motorcycles.

In case of use of system of the taxation for agricultural producers (unified agricultural tax) the specified regulations are used since January 1, 2004 for expense determination on payment of compensation for use for office trips of personal cars and motorcycles.

2. This resolution becomes effective from the date of its official publication and extends to the legal relationship which arose since January 1, 2002.

Russian Prime Minister

M. Kasyanov

 

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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