Post by account_disabled on Mar 14, 2024 5:38:43 GMT -5
With the business carried out and that its actions have or may affect the possibility of generating income, including preservation or safety. Therefore, this provision constitutes the principle that there must be a causal relationship between tax expenditures and taxpayer income. In the doctrine and jurisprudence of the administrative courts it is (Banned word)umed in the context of Art. Section 1 of the Enterprise Income Tax Law stipulates that if the following conditions are met, expenses can be included in deductible costs and borne by the taxpayer. The expenses are final expenses and are incurred.
To obtain income or maintain or ensure a source of income. That is, there must be a cause and effect between the expenditure and the realization of income. The relationship is such that the expenditure affects, or at least is likely to affect, the creation or increase or maintenance or securing of a source of income - it must be (Banned word)essed whether the AWB Directory expense is necessary or at least useful in terms of revenue generation The expense, even if it is an indirect expense, is related to the taxpayer's business activities Expenses are not listed in detail in the catalog that do not constitute tax-exempt expenses.
Article 16, paragraph 1, of the Enterprise Income Tax Law. To (Banned word)lify the above argument, as is the case with other costs, contractual penalties should be related to generating revenue. Incorporating penalties into tax costs that do not show such a link may be challenged by tax authorities. Therefore, in this context, the issue of possible liability of taxpayers becomes particularly important. Tax authorities often claim that tax deductions can only be imposed through no fault of the taxpayer. Unfortunately the tax authorities may selectively deal with this issue individually.
To obtain income or maintain or ensure a source of income. That is, there must be a cause and effect between the expenditure and the realization of income. The relationship is such that the expenditure affects, or at least is likely to affect, the creation or increase or maintenance or securing of a source of income - it must be (Banned word)essed whether the AWB Directory expense is necessary or at least useful in terms of revenue generation The expense, even if it is an indirect expense, is related to the taxpayer's business activities Expenses are not listed in detail in the catalog that do not constitute tax-exempt expenses.
Article 16, paragraph 1, of the Enterprise Income Tax Law. To (Banned word)lify the above argument, as is the case with other costs, contractual penalties should be related to generating revenue. Incorporating penalties into tax costs that do not show such a link may be challenged by tax authorities. Therefore, in this context, the issue of possible liability of taxpayers becomes particularly important. Tax authorities often claim that tax deductions can only be imposed through no fault of the taxpayer. Unfortunately the tax authorities may selectively deal with this issue individually.
