標題: The above-mentioned proportion [打印本頁] 作者: Joita97009 時間: 2023-12-12 13:00 標題: The above-mentioned proportion Corporate costs do not include accrued interest that has not been paid or has been written off. The proof that allows this type of expense to be included in the KPiR is a bank statement, which must be accompanied by a loan repayment schedule along with the presented calculation of interest constituting a tax expense. Interest on a loan for a flat that is not a fixed asset It is worth emphasizing that the possibility of including part of the interest on a loan on a flat as a company expense can also be used when it is not the company's assets it is not accepted as a fixed asset.
It is enough to properly determine and document to calculate the part of the costs attributable to the business philippines photo editor activity. Interest on a home loan and company costs If an entrepreneur runs a business in his or her own apartment , he or she may also include interest on the loan taken out for the purchase of the apartment as tax deductible costs . It is important to use the appropriate proportion in this case.
The entrepreneur should determine what part of the residential premises is actually used for his business activity. Then he can include the interest in tax costs in the appropriate share and proportion. So far, interpretations have indicated the need to separate a room intended only for business activities. However, this position has changed. On September , , the Head of the National.