Most Moscow tax authorities are demanding documentation less often in order to verify expenses on cell phone usage for tax deduction purposes. In many branches of the Federal Tax Service (FTS) - for example, No. 9, 10, 13, 15, 25, 26, 27, 29, 30, 31, and 34 - inspectors are only asking for an itemized bill of expenditures. However, in braches No. 2, 3, 4, 6, 20, 22, 23, and 28, in addition to an itemization, inspectors are asking business owners to produce a memorandum that lists all employees that are using mobile phones for business purposes.
In branches No. 1 and 5, in addition to the memorandum and itemization, inspectors are also asking for employee reports of the business-related phone conversations. In branch No. 18, inspectors do not allow phone usage to be deducted as an expense unless the phone and SIM card belong to the company itself and not the individual employee.
Branch No. 21 has the most relaxed restrictions – inspectors allow mobile phone expenses to be included as deductions without any kind of itemization.