And the legal costs reduce taxable profit, regardless of their recovery from the losing party (Decree fas Northwest District dated July 21, 2008 A56-24492/2007) costs in the form of premium (discount) paid (provided) by the seller to the buyer if the certain terms and conditions, in particular the volume of purchases (paragraphs 1.19, paragraph 1 of article two hundred five shestdesyat Tax Code), the costs of bank services (paragraphs, paragraph one of Article Fifteen. 265 Tax Code); costs to write off intangible assets, and liquidation unfinished construction projects, plant and equipment (paragraphs Eight Section 1, Art. 265 of the Tax Code of the Russian Federation). Also takes into account the amount of depreciation nedonachislennoy;% on debt of any kind (paragraph two paragraph one of article two hundred sixty-five Tax Code). On top of that to non-operating expenses include all damages incurred by the company. Among these losses: losses due to downtime for intra reasons (paragraphs three part 2 Article two hundred sixty-five Tax Code), loss of old tax periods identified in the reporting (tax) period (paragraphs A paragraph two of article two hundred sixty-five nc Russian Federation), losses from accidents, natural disasters, fires and other emergencies (paragraphs 6, paragraph two of Article.
Two hundred sixty-five ndt Russia). For example, in this case, the cost of the fire must confirm the report of survey the scene, help from the Office State Fire Service and the act of a fire, and another act of inventory, which is held by the taxpayer (Letter from the Ministry of Finance on September 24, 2007 03-03-06/1/691); shortage of wealth in warehouses and production, in trade in the absence of the perpetrators, as well as losses from theft, when the culprits have not been established (paragraph 5 of paragraph two of Article 265 of the Tax Code).