Post by joita9789 on Feb 13, 2024 11:10:06 GMT
As already indicated both expenditure on the purchase of fixed assets and depreciation writeoffs on the initial value of fixed assets financed from subsidies do not constitute taxdeductible costs. Finally it should be noted that the obligation to keep records of fixed assets and intangible assets results from Art. n section of the Personal Income Tax Act. Therefore a fixed asset purchased from the received subsidy should be included in the register of fixed assets and intangible assets even though depreciation writeoffs made on this fixed asset cannot constitute taxdeductible costs.
Moreover pursuant to section of the regulation on keeping a tax book of revenues and expenses it follows that natural persons civil partnerships of natural persons general partnerships of natural persons and professional partnerships referred to in section Dubai Email List obliged to keep bookshereinafter referred to as taxpayers keep . records of fixed assets and intangible assets in accordance with Art. n section of the Income Tax Act . equipment records. Provision of section above the regulation stipulates that the equipment register includes equipment whose initial value within the meaning of separate regulations exceeds PLN.
Therefore equipment meeting the abovementioned criteria financed from the received subsidy should also be entered into the equipment register. The party has the right to file a complaint against this interpretation of tax law provisions due to its illegality. The complaint should be submitted to the Provincial Administrative Court in Bydgoszcz ul. Jana Kazimierza Bydgoszcz after requesting in writing the authority that issued the interpretation within days from the date on which the complainant learned or could have learned about its issuance to remedy of August.
Moreover pursuant to section of the regulation on keeping a tax book of revenues and expenses it follows that natural persons civil partnerships of natural persons general partnerships of natural persons and professional partnerships referred to in section Dubai Email List obliged to keep bookshereinafter referred to as taxpayers keep . records of fixed assets and intangible assets in accordance with Art. n section of the Income Tax Act . equipment records. Provision of section above the regulation stipulates that the equipment register includes equipment whose initial value within the meaning of separate regulations exceeds PLN.
Therefore equipment meeting the abovementioned criteria financed from the received subsidy should also be entered into the equipment register. The party has the right to file a complaint against this interpretation of tax law provisions due to its illegality. The complaint should be submitted to the Provincial Administrative Court in Bydgoszcz ul. Jana Kazimierza Bydgoszcz after requesting in writing the authority that issued the interpretation within days from the date on which the complainant learned or could have learned about its issuance to remedy of August.