Participate In The Event. In These Cases, Some Courts Agree That Part Of The Corporate Costs Associated With Servicing Such Persons Can Be Taken Into Account As Hospitality Expenses (Decisions Of The Federal Antimonopoly Service Of The Urals District Dated January 19, 2012 No. F09-91 40/11 And The Federal Antimonopoly Service Of The North-western District No. A56-17976/2008 Dated July 30, 2009). But Even Here It Must Be Remembered That Hospitality Expenses Do Not Include The Costs Of Organizing Entertainment And Recreation (Paragraph 2, Clause 2, Article 264 Of The Tax Code Of The Russian Federation).
Therefore, In Any Case, It Will Not Be Possible To Take Into Account The Costs Letter Of The Ministry Of Finance Of Russia Dated 01.12.11 No. 03-03-06 / 1/796). There May Be Problems Latest Mailing Database With The Recognition Of The Cost Of Renting The Premises, If It Is Not Possible To Document The Part That Relates To Negotiations From Them. So An Organization That Decides To Combine A Corporate Event With Business Negotiations Will Need To Take Care Of Drawing Up Documents From Which It Would Be Clear Which Costs Were Incurred Simply Within The.
Framework Of A Corporate Event, And Which Ones Are Aimed Specifically At Establishing And Maintaining Business Ties. Such Documents Include, In Particular, A Report On Entertainment Expenses Approved By The Head Of The Organization. But At The Same Time, Each Expense Named In The Report Must Be Confirmed By The Relevant Primary Documents (Letter Of The Ministry Of Finance Of Russia Dated 10.04.14 No. 03-03-рз / 16288). Finally, Do Not Forget That Hospitality Expenses Are Normalized: During The Reporting (Tax) Period, They Can Be Included In Other.