Tax Calculation: How to Take the Cost of Outstaffing into Account?
Russia's Finance Ministry explained how to take the cost of outstaffing into account when calculating income tax. According to Art. 252 of the Tax Code, the costs are reasonable and documentary expenses which are necessary to do business. Art. 264 of the Tax Code is devoted to other costs which include the cost of outstaffing.
We would remind you that since 2016 only accredited recruitment agencies will be able to hire staff out.