Accounting and tax accounting of antiviral measures costs

Abstract

The article discusses the peculiarities of accounting and tax accounting for the costs of implementing antiviral measures. The perspective of article differs in special relevance in the conditions of COVID‑19 pandemic. Based on the review of the existing regulatory framework, the procedure for organizing and documenting these costs was considered. Peculiarities of accounting of antiviral measures costs are considered for commercial and public sector organizations. The tax mechanism is presented taking into account the current regulatory framework, explanations contained in letters from the Ministry of Finance and other departments.