of September 9, 2013 No. ED-4-3/16239 @
About the direction of explanations of the Ministry of Finance of the Russian Federation of 07.08.2013 No. 03-03-10/31889
Valid counselor of state of the Russian Federation 3 classes
D. V. Egorov
of August 7, 2013 No. 03-03-10/31889
Thus, if accomplishment of research and development according to the list established by the Order of the Government the Russian Federation of 24.12.2008 No. 988, is performed on stages in different tax periods, then the specified expenses are included other expenses of that accounting (tax) period in which separate stages research and development are complete. At the same time to actually performed expenses of coefficient of 1,5 it is necessary for application following the results of tax period in which separate stages research and development are complete, to provide along with the tax declaration on the income tax of the organizations the report on the executed stages research and development. Otherwise expense amounts on accomplishment of this stages research and development are considered as a part of other expenses in the amount of actual costs without application of coefficient of 1,5.
ACTING department director
S. V. Razgulin
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