The moment of recognizing indirect costs in the KPIR general interpretation of the Ministry of Finance Recognition of costs in KPIR summary Entrepreneurs who have chosen taxation under general rules are obliged to maintain PKPiR Entries made in PKPiR must be made in accordance with the principles described in the Personal Income Tax Act and the regulation on maintaining PKPiR However not all issues are always explained clearly including the moment of.
Recognizing indirect costs in PKPiR In today s publication we will write what the Minister of Finance explained in a general interpretation Types of tax costs Entrepreneurs incur many costs related to their business activities The phone number list overriding principle that an entrepreneur should follow is to establish a cause and effect relationship with the business activity conducted The expense must be purposeful and cannot raise any doubts that it is related to the activity.
The costs incurred may be subject to analysis by tax authorities Generally costs can be divided into direct and indirect costs Direct costs Direct costs can be assigned to a specific revenue For example the purchase of commercial goods generates income from their sale will generate income from the purchase of the finished product Indirect costs In the case of indirect costs they cannot be allocated to revenues Such costs will include the costs of office maintenance rent leasing vehicle use advertising purchase of office supplies.
发表于 2023-10-7 16:31:03
