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Cash receipt is not always enough to justify expenses

The Ministry of Finance warns about this in a letter dated February 18, 201 No. 03-03-06/1/10344.

The Office recalls that expenses for income tax purposes are reasonable and documented costs incurred by the taxpayer.

Cash receipt confirms the fact of settlement, but does not justify the economic feasibility of economic activity.

However, if the cashier’s check contains additional details to identify the fact of the organization’s business, such a check may be a document confirming the economic feasibility of the expenses incurred.