Reference: Refs - have you considered "self-deductibility"?
Reference information:
On this subject of expenses for their deductibility, ... the presentation alone is not enough. The validity of ***self-deductibility by** the taxpayer is related to validation of the Tax Authority/will depend on the Tax Authority's authorization, that is to say, it is the power of the (Fisco -however you are translating this) to analyze the ..., which, it should be clarified, are not mutually exclusive.
(PDF) Testing taxpayers' cognitive abilities - Survey-based ...www.researchgate.net › publication › 227626782_Testing...
Based on personal interviews, we aim to find out how tax complexity affects the. ... it has two different tax rates applied to two tax bases with **self-deductibility.**
001. German Corporate Taxation - An Overview For Foreign ...www.mondaq.com › germany › 001+German+Corporate...
Apr 1, 1995 - A common rate for the trade tax on earnings, considering this **self-deductibility**, is approx. 17 %. Total trade tax (on capital and earnings) is then ...
Testing taxpayers' cognitive abilities - EconStorwww.econstor.eu › bitstream
PDF
by N Massarrat-Mashhadi - 2012 - Cited by 4 - Related articles
Apr 10, 2012 - Empirical results question the traditional view of taxpayers having a ... has two different tax rates applied to two tax bases with **self-deductibility**.
001. German Corporate Taxation - An Overview For Foreign ...www.mondaq.com › germany › 001+German+Corporate...
Apr 1, 1995 - A common rate for the trade tax on earnings, considering this self-deductibility, is approx. 17 % ... The corporation tax act refers for its definition of income to the ... For movable fixed assets (personal property), the taxpayer may ...
Business Taxes and the Electoral Cycle Dirk Foremny ...fiwi.uni-hohenheim.de › fileadmin › fiwi › Mitarbeiter
PDF
by D Foremny - 2012 - Cited by 14 - Related articles
Jan 31, 2012 - baseline model defining the growth rate in the effective local business tax accounting for self-deductibility of the tax. The results are presented ...
--------------------------------------------------
Note added at 1 hr (2020-04-28 20:23:21 GMT)
--------------------------------------------------
Oops.. sorry about the duplication of links which I did not realize I had done! (the Mondaq link). Apologies.
--------------------------------------------------
Note added at 4 hrs (2020-04-28 22:33:36 GMT)
--------------------------------------------------
https://practiceguides.chambers.com/practice-guides/corporat...
Even for entities that enjoy exemptions and exonerations by law, according to Article 69, LCT, every taxpayer has the obligation to present to the Tax Administration, at the latest on the last calendar day of the second month following the end of the fiscal period, the declaration of their earned or received income during the fiscal period and to simultaneously pay the self-assessed tax debt, in place, form established by legislation, rules and regulations on tax matters. This obligation is enforceable even if you are exempt from paying the tax or there is no tax to pay as a result of negative income.
https://alvaradoyasociadoslegal.com/blog/fiscal-treatment-an...
In the event that the taxpayer who receives Income from Capital Gains and capital losses whom was not withheld of the WHT tax Rate, must submit his statement to the tax authorities and simultaneously pay the tax debt self-assessed on a monthly basis, within the first five days business the following month. Such self-liquidation is definitive (Art. 69 Regulation LCT).
Therefore, regardless of the document that is provided to support the deduction, the presentation alone is not enough. The validity of the ***self-ssessed deductions by the taxpayer will depend on the the Tax Authority's **validation/authorization**, that is to say, it is the power of the Treasury to analyse the correspondence of these vouchers with the requirements imposed by the legal system for the origin of the deduction, verification and authorization, which, it should be clarified, are not mutually exclusive.
| |
peer agreement (net): +3