Monitoring of the Federal Legislation dated 25.09.2008

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-03-06/1/504 of September 4, 2008

Expenses include any costs if they are made to obtain profit. Therefore, if the services of the organisation to select personnel did not produce any positive result (new employees were not found), the costs of such services may not be included in expenses for profit taxation purposes.