Deductible business expenses

Deductible business expenses are expenses that can be deducted from taxable income. Such expenses must be reasonable for the purposes of carrying out business and supported by relevant primary documents (art. 252 of the Tax Code). Contrary to the popular belief, Russian taxmen are not that terrible and most expenses, subject to certain restrictions, are deductible.

We translate deductible business expenses as «расходы, учитываемые для целей налогообложения».

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