The Commentary clarifies that bribery may be considered not only as a direct transfer of funds to a relevant person but also other ways intended to affect some person. The STI emphasized that the expenses incurred with the purpose of bribery are treated as not deductible expenses calculating CIT even though these expenses helped to the company to reach its purposes and regardless bribery form which took place. Below are several examples of expenses which may be treated as bribery (if any):
  • direct or indirect payments through other working or fictitious entities for allegedly provided services or purchased goods;
  • providing support or charity;
  • gratuitously increasing prices of goods or services;
  • incurring representation expenses;
  • paying fictitious or gratuitously increased salary, etc.

If the STI suspects possible criminal activity in the entity, the STI provides information to the law enforcement institutions.