Post by joita97330 on Feb 11, 2024 10:34:39 GMT
According to the applicant the cost of learning German as part of the course was not included in Article by the legislator. above the provisions of the Act and within the scope of its business they constitute a reasonable and economically reasonable cost of obtaining revenue. Gaining the ability to speak German at a communicative level will ultimately allow you to avoid the costs currently incurred by translating all types of documents you obtain from German contractors or by having translators involved in direct conversations. Taking into account the applicants previous business contacts cooperation with German contractors is expected to generate the highest revenue.
In summary applicants would like to emphasize that paying for language learning Belarus Email List is not based on personal needs. Their occurrence is closely related to the nature and scope of their business activities. The applicants position regarding the legal assessment of the stated facts is considered correct in light of the applicable legal position. First of all it should be noted that since the subject of the submitted application is the actual situation this explanation is based on the provisions of the Personal Income Tax Law of July Consolidated text Item of Law No. of as revised revised in.
According to Art. Section Article of this Law provides that taxexempt costs shall mean costs incurred to generate income or to maintain or secure a source of income other than the costs mentioned in Article . . According to the above provisions for a specific expense to be considered as must be met The purpose of incurring the expense direct or indirect should be to generate income or to maintain or ensure a source of income The expense Cannot be listed in Article . Section of the Act above Catalog of expenses and deductions that cannot be included in taxexempt costs Expenses must be recorded correctly.
In summary applicants would like to emphasize that paying for language learning Belarus Email List is not based on personal needs. Their occurrence is closely related to the nature and scope of their business activities. The applicants position regarding the legal assessment of the stated facts is considered correct in light of the applicable legal position. First of all it should be noted that since the subject of the submitted application is the actual situation this explanation is based on the provisions of the Personal Income Tax Law of July Consolidated text Item of Law No. of as revised revised in.
According to Art. Section Article of this Law provides that taxexempt costs shall mean costs incurred to generate income or to maintain or secure a source of income other than the costs mentioned in Article . . According to the above provisions for a specific expense to be considered as must be met The purpose of incurring the expense direct or indirect should be to generate income or to maintain or ensure a source of income The expense Cannot be listed in Article . Section of the Act above Catalog of expenses and deductions that cannot be included in taxexempt costs Expenses must be recorded correctly.