Nuances of recognition of expenses for medical examinations of employees

The article discusses the nuances of recognizing the costs of mandatory medical examinations of employees for tax purposes. Despite the fact that this type of expenditure is traditional for many organizations, but, as the practice of inspections of tax authorities shows, employers often make a number of mistakes when calculating taxes, including due to existing nuances in the application of legislation. Analysis of the position of regulatory authorities and arbitration practice will help to avoid tax risks.