The Cabinet of Ministers issued “Rules and rules for deducting expenses for representation, accommodation and food of employees, as well as expenses related to treatment and preventive meals, milk and other equivalent products and tools for employees whose working conditions work are harmful, difficult and laborious. underground, charged to income for tax purposes”, approved, “the expenses spent on preventive meals, milk and other similar products and means, as well as the expenses of food supplied to the crew in maritime transport.” on determination of standards ” annulled the decision of June 4, 2007.
Oku.Az reports that Prime Minister Ali Asadov signed a new decision in this regard.
According to the decision, the rule was developed in accordance with article 119.2 of the Tax Code and in order to guarantee the taxpayer’s business activity, representation expenses, accommodation and food of employees, as well as preventive treatment meals provided to employees. . with harmful and difficult working conditions and work in underground works, milk and determines the rules and procedure to deduct from income for tax purposes the expenses related to other products and means that are equivalent. The amount of value added tax is also included in the rates of expenses deducted from income for tax purposes.
