Federation. This Means That The Tax Can Be Deductible, But Also Only Within The Limits Of The Standard (Clause 7, Article 171 Of The Tax Code Of The Russian Federation). Personal Income Tax For Corporate A Similar Approach Is Applied In Terms Of Personal Income Tax. According To The Ministry Of Finance, The Organization Should Take All Possible Measures To Assess And Account For The Economic Benefits (Income) Received By Each Employee As Part Of A Corporate Party. But If There Is No Real Opportunity To Personify And Evaluate The Economic Benefit Received By Each Employee (Food Consumed, Songs Listened To, Etc.), Then There Is No.
Income Subject To Personal Income Tax (Letters Of The Ministry Of Finance Of Russia Dated 06.03.13 No. 03-04-06 / 6715 And Dated 30.01.13 No. 03-04-06/6-29). In Other Words, In Most Cases, When Holding A Corporate Latest Mailing Database Holiday Event, Personal Income Tax Will Not Have To Be Calculated And Withheld. Exceptions Will Be, For Example, Field Events, In Which The Employer Pays Employees Travel And Accommodation. Here, The Income Of Each Employee Is Clearly Personified.
This Means That It Is Necessary To Calculate And Withhold Personal Income Tax (Letter Of Dated September 20, 2013 No. 03-04-06 / 39113). Office Decorating Expenses A Very Important Attribute Of The Holiday Is The Design Of Office Space. Of Course, Not All Companies Are Ready To Spend Money On Themed Office Decoration By February 23 Or March 8, But Office Decoration For Professional Holidays Or The New Year Is A Very Common Phenomenon. Unfortunately, Practice Proceeds From The Fact That Such.