標題: Income in business activities [打印本頁] 作者: Afrinrubi 時間: 2023-10-14 18:22 標題: Income in business activities The depreciation write-off on property received as a gift will be an expense provided that: The recipient did not benefit from the exemption from inheritance and donation tax or The value of the gift was in the amount free from inheritance and donation tax. Example Mrs. Ilona Sale of a fixed asset received as a gift after withdrawal from business VAT settlement It will not be subject to VAT because the sale is made by a natural person not running a business and selling as part of private property management.
PIT settlement Revenue from the sale of a fixed asset is the amount of revenue reduced by the costs of obtaining revenue The cost of obtaining revenue taken into account when selling will be the difference phone number list between the initial value of the fixed asset and the sum of depreciation write-offs, regardless of whether they were booked into tax costs or not. It is income from business activities If years have not elapsed between the first day of the month following the month in which the asset.
Were withdrawn from business and the date of their disposal for payment It is not If years have elapsed between the first day of the month following the month in which the assets were withdrawn from business and the date of their paid sale The undepreciated value of a fixed asset If there is still some undepreciated amount left on the date of sale of the fixed asset, it can be included in tax deductible costs, regardless of whether the depreciation of the fixed asset was included in tax deductible costs or not. A fixed asset received as a gift and withdrawn from business activity will not be subject to VAT.
