Hello, good friend, sir, for seasonal transactions, you have to reject all the expenses, it doesn’t matter even buying sweets from a pastry shop, because it is not one of the items included in the non-shipment, you have to reject them too, for ease of work, if the number of shipments is There are many and it is related to different freights, it is better to record the total of each freight as a record, that is, reject the bills of lading separately by the respective freight. Also, the cases of non-shipment include the following: 1. Purchase and sale and profit and securities fees;
2. Buying and selling shares and company shares and pre-emptive rights of shares or company shares;
3. Profits and fees and fines of banks, cooperative funds, support funds for the development of the agricultural sector, institutions
authorized non-bank credit and loan funds;
4. Dividends and shares of the company;
5. Membership rights of members of professional associations, parties and associations and non-governmental organizations licensed by authorities
competent;
6. Grants, awards and free gifts;
7. Amounts that are under the headings of fines or damages, types of duties and taxes (except taxes and duties of the tax law
(on added value) registration fees, stamp duties, customs duties and similar items are paid to executive bodies;
8. Salaries and wages paid in the third chapter of the third chapter of the law on direct taxes; (This topic is explained below)
9. Funds paid for the right to maintain (charge) the building of the place of activity and paid subscriptions. What does the third chapter of the third chapter of direct taxes refer to?
Articles 82 to 92 of the direct taxes law refer to salary income in this chapter. For what kind of income that comes from salary, tax should be calculated and what is the amount of salary tax exemption? And such cases are all explained in these 10 articles. So, if you are trying to learn tax, I think you should separate it like this and start learning.
Also, bank loan, depreciation cost, salary cost subject to the note of Article 86 of the law on direct taxes, social security insurance and other cases that are not considered a transaction or the transaction is not a transaction with employees, chapter 4, chapter 3 of the law on direct taxes and legal entities, are also not sent in the form of reports. Seasonal subject of Article 169 are exempted.
But what does the fourth chapter of the third chapter of the tax law talk about?
Articles 93 to 104 of the Direct Taxes Law refer to the issue of what type of business income is considered at what rate for tax calculation. For example, in Article 105 of the Civil Code, it is stated that the sum of the company’s income, which is due to profit-making activities, after deducting the losses of the previous year, must be taxed at a rate of 25%.
* An important point is that: the exemption of goods and services in Article 12 of the Value Added Tax Law has nothing to do with seasonal transactions.
This post is written by khauditingdep16