Farnaz@ do:
Types of taxable expenses
1- The purchase price of goods sold or the purchase price of consumables in goods and services sold.
2. 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.
3 – Rent of the premises of the institution that is rented.
4- Rent the price of machinery and equipment, if it is rented.
5 – Fuel costs on water lighting, telecommunications, communications.
6 – Payment for types of insurance related to the operations and assets of the institution (insurers’ premiums – public devices insurance).
7- Paid rights and privileges, as well as salaries, fees and taxes paid to municipalities, ministries, government agencies and their affiliates due to the activities of the institution.
8 – Research, testing and training expenses related to the activities of the Institute.
9. 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.
10 – Cultural, sports, welfare expenses of workers.
11. 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.
12 – Minor expenses related to the premises of the institution if it is rented and usually the responsibility of the tenant.
13. Expenses related to the maintenance of the institution if it is civilian.
14 – Shipping costs.
15 – Return and departure service and water tank.
16. Fees paid in proportion to the work performed, such as fees, brokerage, attorney’s fees, consulting fees, attendance fees, audit fees and financial and administrative services.
17. Fees 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.
18. The cost of administrative supplies and supplies that are usually destroyed within one year, which is the cost of supplies.
19 – The cost of repairing and maintaining machinery and equipment and replacing spare parts that are not considered as basic repairs (calculated at the value of the asset because it increases the value). If the replacement is considered a major repair and will increase the cost of the asset.
20 – Cost of exploration of mines.
21. Expenses related to membership fees and subscription fees paid to institutions related to the operation of the institution.
22 – Uncollectible claims provided that it is proved by the taxpayer.
23 – Loss resulting from currency depreciation (loss) based on the usual accounting principles.
24 – Generating conventional wastes.
25. The reserve related to acceptable expenditure relating to the year in question and in cases where the acceptable definite expenditure of previous years is less than the reserve approved for them in the relevant year, the difference shall be acceptable.
26. Acceptable expenses related to previous years that are paid and allocated in the tax year in question.
Financial Group Tax Reference Consultants Iran
This post is written by Arambnamkhda