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[title]

Donations to which sectors are deductible from taxable profit?

Donations to which sectors are deductible from taxable profit? According to Article 106.1.18 of the Tax Code, excluding public legal entities established on behalf of the state, the portion of a taxpayer’s annual profit that does not exceed 15

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[title]

Tax registration of economic entities and the legal basis for exemptions

Tax registration of economic entities and the legal basis for exemptions According to the provisions of Article 33.2 of the Tax Code, if a taxpayer has an economic entity (facility), the taxpayer must be registered for tax purposes at the address

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[title]

When selling at a discounted price, on which amount should VAT be calculated?

When selling at a discounted price, on which amount should VAT be calculated? The company sells a fixed asset recorded on its balance sheet at a price below its residual (net book) value. In this case, on what amount should VAT be calculated? Can

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[title]

Tax regulations for individuals starting entrepreneurial activity

Tax regulations for individuals starting entrepreneurial activity According to Article 33.4 of the Tax Code, an individual engaged in entrepreneurial activity without establishing a legal entity must submit an application to the tax authority for

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