The Ministry of Finance of Russia in its letter No. 03-04-06/10296 dated 07.02.2024 clarifies that the date of receipt of income in the form of per diem allowance for traveling work is the date of payment of income. In the case of business trips, the date of receipt of income on per diem is the last day on which the advance report on the business trip was approved. Recall that since this year there is a limit of non-taxable personal income tax per diem for traveling work – 700 rubles per day of work in Russia and 2,500 rubles. – abroad.