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The value of the tax system used
If your company uses its main option, then accounting for membership fees for profit taxation is allowed. To do this, rely on the instructions contained in the PP. 29 p. 1 tbsp. 264 of the Tax Code of the Russian Federation. As a rule, the recognition of the amounts paid to the compensation fund is carried out at a time (in contrast to insurance payments, if any are provided for by the conditions for entry into the SRO.