Recognizing the cost of obtaining revenue received by the entrepreneur or transferred to the accounting office at a later date may be included in the PKPiR in the month in which it was received by the entrepreneur or transferred to the accounting office As the date of the economic event in the PKPiR enter the date from the document constituting the basis for making the entry incurring an expense receiving goods or obtaining income or the date of the sales statement Entering a cost later does not change.
The date it was incurred In column Comments you can describe the reasons for the subsequent posting of the cost in PKPiR Recognition of costs in KPIR summary The PIT Act generally indicates that tax costs phone number list should be deductible in the tax year The moment of recognizing costs in PKPiR is regulated in the regulation on maintaining PKPiR However it was problematic to book indirect costs in a situation where the entrepreneur received the document at a later date after calculating the.
PIT advance payment for a given settlement period The timing of accounting in these cases was debatable on an ongoing basis or by correction of previous periods The approach of the tax authorities has so far been inconsistent which is why the Minister of interpretation which is binding on the entrepreneur and the tax authority We already know that receiving proof of incurring the cost allows it to be included in the PKPiR on the date of receipt The date of the economic event should be consistent with the information on the invoice bill Additionally in the comments you can provide the reason for the late posting of the cost Share with others ifirma.
发表于 2023-10-7 16:32:02
