The salary of employees working remotely from abroad can be taken into account when taxing profits as part of the cost of producing and selling goods (works, services). This conclusion follows from the letter of the Ministry of Taxes and Tax Collection, published on the website of the department on August 27.
The letter is addressed to the inspectorates of the Ministry of Taxes and Tax Collection in the regions and the city of Minsk "in connection with the issues arising from the inclusion in the composition of costs taken into account in taxation, the cost of remuneration of employees of the organization working remotely."
“The Tax Code does not contain any restrictions on the inclusion of accrued wages depending on the place where employees perform their job duties (for example, when working remotely) into the composition of costs taken into account in taxation.
Thus, the salary of employees of the organization working remotely outside the Republic of Belarus, paid in compliance with the requirements of the legislation, provided that it is charged for the work of employees of the organization associated with the production and sale process, can be taken into account when taxing profit as part of production costs and the sale of goods (works, services), property rights on the basis of sub. 2.9, clause 2 of Art. 170 of the Tax Code", - stated in the letter.
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