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A labor contract was signed with 3 employees. Can the company receive a tax benefit in the profit tax declaration?
A labor contract was signed with 3 employees. Can the company receive a tax benefit in the profit tax declaration?
Yes, the company can apply the tax benefit in the profit tax declaration based on Article 106.1.20 of the Tax Code. According to this article, micro-entities with an average monthly number of employees of at least 3 and no debt on mandatory state social insurance contributions are eligible for a tax benefit equal to 75% of the income from entrepreneurial activity.
The average monthly number of employees is calculated by summing the number of employees throughout the calendar year and dividing by 12. In this case, two full-time employees and one half-time employee result in an average monthly number of 3 or more, allowing the benefit to apply.
It is important to note that the tax benefit applies only to income from real operations; income from non-transactional (without goods/services) operations is excluded. If the taxpayer changes its status from a micro-entity to another category in the next year, 75% of the profit tax calculated and paid as a micro-entity in previous years is credited in subsequent periods.
Yes, the company can apply the tax benefit in the profit tax declaration based on Article 106.1.20 of the Tax Code. According to this article, micro-entities with an average monthly number of employees of at least 3 and no debt on mandatory state social insurance contributions are eligible for a tax benefit equal to 75% of the income from entrepreneurial activity.
The average monthly number of employees is calculated by summing the number of employees throughout the calendar year and dividing by 12. In this case, two full-time employees and one half-time employee result in an average monthly number of 3 or more, allowing the benefit to apply.
It is important to note that the tax benefit applies only to income from real operations; income from non-transactional (without goods/services) operations is excluded. If the taxpayer changes its status from a micro-entity to another category in the next year, 75% of the profit tax calculated and paid as a micro-entity in previous years is credited in subsequent periods.