Uni 24-01-2022 - Cost of goods destroyed due to damage in the transportation

Official letter 798 /CTBDU-TTHT About the cost of goods destroyed due to damage in the transportation:

In case the Company has goods that do not meet the requirements of the contract and must be destroyed, the cost of destruction of damaged goods does not fall under force majeure circumstances and is not included in the calculation. in deductible expenses when determining taxable income.