Post by joita97330 on Feb 11, 2024 11:21:07 GMT
In connection with the act of donation the donor does not receive any monetary value or other property benefit. Therefore donating an organized part of the enterprise to a sister will not result in tax consequences for the donor.At the same time it should be noted that pursuant to Art. section point above. Act on personal income tax income from business activity also includes income from the paid sale Regulations are not considered tax deductible costs if it is found that these components are not used for business purposes.
Business activity but serve the personal purposes of the taxpayer employees or other persons or are Belarus Email List located outside the companys registered office without justification. Expenses may be excluded from tax costs only if the taxpayers asset is not used for the purposes of the taxpayers business but serves the personal purposes of natural persons or is located outside the taxpayers registered office without justification. A donation or free transfer also for personal purposes in the case of a natural person of these assets used in business activities does not always result in the need to adjust the costs of obtaining income by.
The value of these assets. If the assets were actually used in the business and contributed to generating revenue or maintaining or securing a source of revenue the taxpayer has the right to include the expenses for their acquisition as costs regardless of the manner of their subsequent use. The cited provision of Art. section point of the Act should apply to the adjustment of costs if it of assets was not made for business purposes but for the personal purposes of the taxpayer a specific person.
Business activity but serve the personal purposes of the taxpayer employees or other persons or are Belarus Email List located outside the companys registered office without justification. Expenses may be excluded from tax costs only if the taxpayers asset is not used for the purposes of the taxpayers business but serves the personal purposes of natural persons or is located outside the taxpayers registered office without justification. A donation or free transfer also for personal purposes in the case of a natural person of these assets used in business activities does not always result in the need to adjust the costs of obtaining income by.
The value of these assets. If the assets were actually used in the business and contributed to generating revenue or maintaining or securing a source of revenue the taxpayer has the right to include the expenses for their acquisition as costs regardless of the manner of their subsequent use. The cited provision of Art. section point of the Act should apply to the adjustment of costs if it of assets was not made for business purposes but for the personal purposes of the taxpayer a specific person.