The Russian parliament adopted amendments to the Tax Code, which are designed to encourage Russian citizens to rest at Russian resorts and in the annexed Crimea.

The corresponding law of 23 April No. 113-FZ "On Amending Articles 255 and 270 of Part Two of the Tax Code of the Russian Federation" was published on the website of the legal information of the Russian Federation.

The document will allow employers to receive tax breaks when paying for their employees at Russian resorts, as well as in the annexed Crimea. These spending companies will be included in the amount of expenses, thereby reducing the base for income tax. That is, with this money firms will not need to pay 20% of the profit tax to the budget.

The employer will be able to pay rest not only to his employees, but also to their relatives: spouses, parents, children under the age of 18 or up to 24 if they are full-time students.

Means can be spent on accommodation in a hotel or other accommodation facility, for meals, spa treatment and excursions. Also from them you can pay for the road - flight, travel by car, water and rail to the place of rest and back.

Limit on expenses - 50 thousand. rubles per each of the above persons per year. Employers will be able to pay the costs of their employees from January 1, 2019, when the amendments come into force.

Source: Apostrophe.