Post by joita9865 on Oct 24, 2023 21:46:12 GMT -7
VAT is also financed from EU funds. In such a case, the question arises whether a VAT refund intended for business-related expenses allows the costs financed with this refund to be included in tax costs? The entrepreneur turned to the Director of the National Tax Information with such doubts. In the interpretation no. 0115-KDIT3.4011.433.2017.1.MR of February 8, 2018, you can read that the VAT refund does not constitute EU funds referred to in Art.
Section 1 point 137 of the Personal Income Tax Act. This means that expenses for the purchase of equipment and expense s philippines photo editor related to the current operation of the business, as not covered by the exclusion from tax-deductible costs, may be included in tax-deductible costs. However, it should be remembered that the purchase of fixed assets financed with "recovered" VAT will not be included in tax-deductible costs. This information was included in the above-mentioned interpretation. How to settle ZUS contributions financed from bridge support.
As part of the funds received from bridge support, entrepreneurs first cover social security and health insurance contributions. The nature of the contributions incurred depends on the form of paying ZUS: start-up relief, preferential ZUS or Large ZUS. Regardless of what ZUS contributions are regulated, if they are paid for from bridge support funds, the entrepreneur cannot deduct these contributions from income in any form or include them as tax-deductible costs. In the interpretation no. 0115-KDIT3.4011.433.2017.1.MR of February 8, 2018, which we discussed earlier.
Section 1 point 137 of the Personal Income Tax Act. This means that expenses for the purchase of equipment and expense s philippines photo editor related to the current operation of the business, as not covered by the exclusion from tax-deductible costs, may be included in tax-deductible costs. However, it should be remembered that the purchase of fixed assets financed with "recovered" VAT will not be included in tax-deductible costs. This information was included in the above-mentioned interpretation. How to settle ZUS contributions financed from bridge support.
As part of the funds received from bridge support, entrepreneurs first cover social security and health insurance contributions. The nature of the contributions incurred depends on the form of paying ZUS: start-up relief, preferential ZUS or Large ZUS. Regardless of what ZUS contributions are regulated, if they are paid for from bridge support funds, the entrepreneur cannot deduct these contributions from income in any form or include them as tax-deductible costs. In the interpretation no. 0115-KDIT3.4011.433.2017.1.MR of February 8, 2018, which we discussed earlier.