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It is about exercising due diligence in each individual case. As for flat-rate entrepreneurs, they do not settle the costs of obtaining income, but they are still obliged to collect documents for the purchase of commercial goods. Documenting the liquidation of commercial goods If commercial goods are liquidated, regardless of the form of taxation, a goods destruction report must be prepared . Such a report should include, among others: the name of the goods, its quantity and value at purchase prices, the cause and method of destruction.
For example, in the case of the sale of food goods, the reason for destruction will very often be the expiry of the shelf life. If these are philippines photo editor goods that require disposal, remember to provide additional documentation confirming the transfer of the equipment to the appropriate point. Entrepreneurs who run PKPiR on the basis of the destruction report derecognize the calculated amount from column "Purchase of commercial goods and basic materials" with a minus sign andposting in column "Other expenses.
In the case of a lump sum payment, this will not be visible because only the Revenue Record is kept. Summary The issue of withdrawing items from the company's assets that do not constitute fixed assets has not been clarified anywhere in the regulations. As always, in such cases it is worth using tax interpretations, which is what we did. Most doubts arise regarding VAT, but there are also many doubts regarding income tax. If the situations described in the article occur, it is worth remembering that the tax authorities pay particular attention to the conditions in which the withdrawal occurred, whether it was the entrepreneur's fault or for reasons beyond his control.
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發表於 2023-10-8 15:03:30