The Russian Ministry of Finance has issued a Letter explaining the accounting procedures for certification expenses for taxation purposes.
The Ministry reminds us that, according to Articles 20 and 23 of the Federal Law #184 “On Technical Regulation” from December 27, 2002, the conformity assessment may be mandatory or non-mandatory in nature.
The mandatory conformity assessment is reflected in acceptance forms of declaration of conformity and mandatory certification. Expenses for such mandatory certification as required by Law #184 are counted as manufacturing and distribution costs and reduce taxable base for profits tax.
This is according to Letter # 03-03-06/1/635 of the Ministry of Finance of the Russian Federation from October 6, 2011