Monitoring of the Federal Legislation dated 18.09.2007

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-03-06/1/596 of August 27, 2007

In the case of purchase of electronic ticket by employee for business trips, the documents confirming expenses for the purposes of the profit tax may include the rout/slip drawn up on the passenger ticket endorsed as a strict-accountability form, check or another document confirming the payment drawn up on a strict-accountability form.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-01-15/9-286 of August 23, 2007

Strict-accountability forms endorsed in pursuance of the Decision of the Government of the Russian Federation No. 171 of March 31, 2005 are a payment document issued by the organisation and independent entrepreneur in replacement of the cash slip when rendering services to the population.