of September 3, 2013 No. ED-4-3/15969 @
About accounting for the purpose of the taxation of profit of the amounts of the taxes paid in the territories of foreign states
The Federal Tax Service in coordination with Department of tax and customs and tariff policy of the Ministry of Finance of the Russian Federation (the letter No. 03-03-10/32521) concerning accounting for the purpose of the taxation of profit of the organizations of the amounts of the taxes paid in the territory of foreign states reports of 12.08.2013 the following.
Expenses any costs are recognized provided that they are made for implementation of the activities directed to income acquisition.
The Departments of FNS of Russia for subjects of the Russian Federation are entrusted to bring this letter to subordinate tax authorities.
Valid counselor of state of the Russian Federation 3 classes
D. V. Egorov
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