But this does not mean that the rental cost of uniforms can not account for the taxation of profits. This issue can be resolved in two ways. The first step, the lease payments can be reflected as other expenses associated with production and sales. This kind of flow provided in subparagraph 10 of paragraph 1 of Article 264 of the Tax Code. And the tax code allows for this item to consider rents for the leased property (Podcherknem. property, rather than main means!). Obviously, the clothing belongs to the property (Section 2, Art. 38 of the Tax Code, Art.

128 Civil Code). Therefore, the cost of its lease may be considered in tax revenue. If talk about the second option out of the situation, the rent can be included in the cost of labor. After all, these include the costs associated with maintaining employees under applicable laws, labor and collective bargaining agreements. But do not forget that such costs should not act under paragraph 5 of Article 255 of the Tax Code. At this rate, the code can take into account only the purchase of special clothing, which was issued in a private permanent use.

In our case, the cost of clothing issued can be taken on the basis of paragraph 25 of the same article of the Code. Just for this issue of clothes should be fixed in the employment contract. By the way, if the costs rental of special clothing to take into account both the cost of labor, in this case, increase standard for hospitality.