Post by joita97330 on Feb 11, 2024 8:34:46 GMT -2
If the source of income is a nonagricultural business activity it should be assumed that the costs of obtaining the income are reasonable and economically sound expenses related to the business activity and the purpose is to generate the income and secure and maintain the source of income. Expenditures related to the improvement of qualifications in the form of German language courses are not included in the table of contents in Article.
Article of the Personal Income Tax Law that is the catalog of expenses that are Belarus Email List not taxexempt expenses. However this is not a sufficient basis for including it as a taxexempt cost. In order to obtain this status there must also be a causal link between the expenses incurred and the objective of generating income or maintaining or securing a source of income i.e. nonagricultural business activities. In order to determine whether the expenses incurred in learning German can be included in the cost of income from nonagricultural business activities.
It is necessary to determine whether such expenses are related to the acquisition of knowledge and skills required for the business activity and are related to that activity or whether these expenses It is only intended to improve the general level of knowledge and education not related of a personal nature. Educational expenditures that allow taxpayers to acquire the skills and knowledge necessary to operate a business shall be considered reasonable and economically sound and the expenditures may contribute to the generation of income from sources of business activity.
Article of the Personal Income Tax Law that is the catalog of expenses that are Belarus Email List not taxexempt expenses. However this is not a sufficient basis for including it as a taxexempt cost. In order to obtain this status there must also be a causal link between the expenses incurred and the objective of generating income or maintaining or securing a source of income i.e. nonagricultural business activities. In order to determine whether the expenses incurred in learning German can be included in the cost of income from nonagricultural business activities.
It is necessary to determine whether such expenses are related to the acquisition of knowledge and skills required for the business activity and are related to that activity or whether these expenses It is only intended to improve the general level of knowledge and education not related of a personal nature. Educational expenditures that allow taxpayers to acquire the skills and knowledge necessary to operate a business shall be considered reasonable and economically sound and the expenditures may contribute to the generation of income from sources of business activity.