Expenses on site advancement on the Internet are considered as advertising expenses According to the Ministry of Finance of Russia (the letter from 08.08.12 № 03−03−06/1/390), expenses on site advancement in the Internet reduce tax base under the profit tax. As item 4 of item 264 НК carries the Russian Federation to expenses of the organisation on advertising for the taxation of profit including expenses on publicity through mass-media and telecommunication network
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