Russia's Federal Tax Service recently released Letter No. SD-4-3/10467 of 26 July 2021 concerning the accounting of income in the form of the costs of services received by SMEs on a gratuitous basis. Although Article 250 of the Russian Tax Code generally provides for the inclusion of goods (works, services) and property rights received on a gratuitous basis as non-operating income, the letter provides that an additional exception for SMEs was added under Article 251 as part of Federal Law No.…