LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of September 9, 2013 No. ED-4-3/16239 @

About the direction of explanations of the Ministry of Finance of the Russian Federation of 07.08.2013 No. 03-03-10/31889

The Federal Tax Service directs explanations of the Ministry of Finance of the Russian Federation of 07.08.2013 No. 03-03-10/31889 concerning application of provisions of Items 7 and 8 of article 262 of the Tax Code of the Russian Federation.

Letter of the Ministry of Finance of the Russian Federation

of August 7, 2013 No. 03-03-10/31889

In connection with the letter on finishing explanations of Department of tax and customs and tariff policy concerning application of provisions of Items 7 and 8 of article 262 of the Tax Code of the Russian Federation to data of tax authorities and taxpayers and placement them on the official site of FNS of Russia in the Section "The Explanations of FNS of Russia Obligatory for Application by Tax Authorities", we report the following.

According to Item 7 of article 262 of the Tax Code of the Russian Federation (further - the Tax Code of the Russian Federation) the taxpayer performing expenses on scientific research and (or) developmental developments (further - research and development) according to the list of research and development established by the order of the Government of the Russian Federation of 24.12.2008 No. 988, has the right to include the specified expenses in structure of other expenses of that accounting (tax) period in which such researches or developments (separate stages of works), in the amount of actual costs using 1,5 coefficient are complete.

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