This standard is calculated as a percentage of expenditure on wages (Sec. 2, Art. 264 of the Tax Code). Well Now let's talk about how the payments under the lease are written off clothes in a simplified system of taxation. They can be taken two ways: as rental payments for leased property (podp. 4 in 1 tbsp. 346.16 Tax Code), or as labor costs that are 'simplified taxation "are taken into account by the rules of Chapter 25 of the Tax Code (podp. 6 1, n.
2, Art. 346.16 Tax Code). Are there any rules? As for the rules of extradition, the Code contains no restrictions on the issuance of protective clothing. Particularly cautious accountants may argue that the tax is still required to comply with the issuance of overalls. Do not argue, such an explanation is contained in a methodical recommendations on application of chapter 25 of the Tax Code in the comments to article 254 of the Tax Code. But when it must be remembered that these techniques are required only for tax (Section 2, Article. 4 Tax Code). Above all, under the lease accounting is subject to special wear directly rent rather than own clothes. Therefore, in this case, neither of which regulations are not talking. Or everything – still buy? Recently, the Department of tax and customs tariff policy has considered the letter to include costs associated with the acquisition of clothing to the list expenses deductible from income received when applying the simplified taxation system.