Will the manner of assessing the road toll for heavy-goods trucks be changed in 2019?
Starting from 2019, organizations paying the unified tax accrued on the delta between the revenues and expenditures may reflect the road toll for heavy-goods trucks as a part of expenses. Previously, such payments might be set off against the transport tax payment, and the remaining amount only might be reflected as a part of expenses. Now, the tax deduction may not be used this way.
Legal Basis and Details:
Federal Law No. 249-FZ, dated 03 July 2016.
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