Eligible tax expenses:
1⃣ Purchase price of goods sold or purchase price of consumables in goods and services sold
2⃣ Employment expenses in proportion to the service of employees including basic salary or wages and continuous benefits, whether cash or non-cash, bonuses, bonuses, overtime, travel expenses and extraordinary travel.
3⃣ Rent of the premises of the institution that is rented.
4⃣ Rent the price of machinery and equipment, if it is rented.
5⃣ Fuel costs on water lighting, telecommunications, communications.
6⃣ Payment for types of insurance related to the operations and assets of the institution (insurers’ premiums – public devices insurance).
7⃣ The rights and privileges paid, as well as the rights, fees and taxes that are paid to municipalities, ministries, government agencies and their affiliates due to the activities of the institution.
8⃣ Research, testing and training expenses related to the activities of the Institute.
9⃣ Expenses related to compensation for damage related to the activities and assets of the Institute, provided that:
First, the existence of damage.
Second, the subject and its amount should be clear.
Third, according to the provisions of the law or existing contracts, the compensation is the responsibility of another.
Cultural, sports, welfare expenses.
1⃣1⃣ Storage of claims whose receipt is doubtful, provided that they are related to the activities of the institution. It is likely to be unavailable and is approved for a special account in the offices of the Institute.
2⃣1⃣ Minor expenses related to the premises of the institution if it is rented and usually the responsibility of the tenant.
3⃣1⃣ Expenses related to the maintenance of the institution if it is civilian.
4⃣1⃣ Shipping costs.
5⃣1⃣ Round-trip service and water tank.
6⃣1⃣ Fees paid in proportion to the work done such as fees, brokerage, attorney’s fees, consulting fees, attendance fees, audit fees and financial and administrative services.
7⃣1⃣ Remuneration paid to banks and non-bank credit institutions for the operation of the institution, and in the case of banks, bank fees paid for obtaining loans.
8⃣1⃣ The price of administrative supplies and supplies that are usually destroyed within one year, which is the cost of supplies.
9⃣1⃣ Repair and maintenance expenses of machinery and equipment and replacement of spare parts that are not considered as basic repairs (calculated at the cost of assets because they increase the value). If the replacement is considered a major repair and will increase the cost of the asset.
0⃣2⃣ Cost of exploring mines.
1⃣2⃣ Expenses related to membership fees and participation fees paid to institutions related to the activities of the institution.
2⃣2⃣ Unattainable claims provided that it is proved by the taxpayer.
3⃣2⃣ Loss resulting from currency depreciation (loss) based on common accounting principles.
4⃣2⃣ Conventional losses generate.
5⃣2⃣ The reserve related to acceptable expenses related to the year in question and in cases where the acceptable definite expenses of previous years are less than the reserve approved for them in the relevant year, we will be acceptable to the difference.
6⃣2⃣ Acceptable expenses related to previous years that are paid and allocated in the tax year in question.
This post is written by sfhjhygfrhesabhaseb