> Bonuses, premiums and discounts as non-operating expenses, retrodiscount, other services.
Bonuses, premiums and discounts as non-operating expenses, retrodiscount, other services.
In the article "Handbook of trends tax practice in respect of premiums, bonuses and rebates," the August issue (№ 8, 2013) of the journal "Practical Tax Planning" AS-AUDIT experts examined issues related bonuses, premiums and discounts to the cost of recent changes in the regulation of the law.
In connection with the entry of July 1, 2013 due to changes to Chapter 21 of the Tax Code bonuses and other incentive payments do not affect the tax base for VAT vendor. For food products bonuses and discounts do not alter the value of previously delivered goods. A regulation of non-food items has undergone changes. Now recognition awards can be attributed to the following types of expenses: Non-operating costs, other services retrodiscount.
Теги: Bonus, Non-oprating expenses, Premium, Retro-disount, VAT
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