Order of Minrevenue from 30.12.13 №877

Order of Minrevenue from 30.12.13 №877 integrated tax advice regarding the list of expenses of individuals who carry out independent professional activities of the arbitration manager (asset managers and liquidators).

Documented costs can be referred to expenses of an individual, including:

1. rent for the use of the leased premises, or paying for utilities, in the case of own non-residential premises, where is the office (office) of arbitration manager (property managers and liquidators), including its maintenance, repairing ramps and equipment for disabled;

2. costs of technical support for the workplace of the person and services (security and fire alarm system, fireproof safe, information sign, metal doors or metal blinds);

3. repair and maintenance of equipment (computers, including the software, printers, scanners, copiers, fax machines, telephones, etc.);

4. the cost of production of seals and replacing them;

6. salaries and compulsory charges on payroll for assistants (employees);

7. costs of passing the training. Purchase and subscription for normative literature (books, magazines, CDs, software, etc.);

8. the cost of using electronic database of legislation;

9. costs of connection and use of the Internet;

10. the cost of purchasing office supplies;

11. payment for such persons a single fee for obligatory state social insurance;

12. insurance costs of arbitration managers (asset managers and liquidators) on occupational risks for damages caused as a result of unintentional actions or omissions in actions of the arbitration manager (asset managers and liquidators);

13. the cost of postage and courier services necessary to comply with the arbitration manager (asset managers and liquidators);

14. costs of telecommunication services for tax accounting and filing tax and other reports.