проценти, що включаються до витрат з урахування обмежень

English translation: … interest payments allowed for deduction within the [statutory] limits …

14:21 Jun 12, 2012
Ukrainian to English translations [PRO]
Bus/Financial - Accounting / ПОДАТКОВА ДЕКЛАРАЦІЯ
Ukrainian term or phrase: проценти, що включаються до витрат з урахування обмежень
Фінансові витрати відповідно до підпункту 138.10.5 пункту 138.10 статті 138 розділу III Податкового кодексу України відображаються в рядку 06.4 Декларації, в тому числі: проценти, що включаються до витрат з урахування обмежень, встановлених пунктом 141.2 статті 141 розділу III Податкового кодексу України — в рядку 06.4.1.

див. далі на http://news.dtkt.com.ua/show/rus/article/13421.html

I am not sure, but I do not think "interest" would work well here.
Sterk
Ukraine
Local time: 13:46
English translation:… interest payments allowed for deduction within the [statutory] limits …
Explanation:
… interest payments allowed for deduction within the limits set / established in … OR even simpler: “deductible interest payments as per Art. 141.2…” ("обмеження" are implied).

This is about DEDUCTIBLE expenses, not just expenses, and “обмеження” means that only a portion of said interest payments is allowed for deduction from your tax.



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Note added at 4 hrs (2012-06-12 18:30:03 GMT)
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Correction: ... up to a certain limit (beyond which no deductions are allowed) estalished in the Tax Code.
Selected response from:

ViBe
Local time: 12:46
Grading comment
Дякую!
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +1… interest payments allowed for deduction within the [statutory] limits …
ViBe
4 +1interest deductible subject to limitations
rns
4interest included in expenses with due account for limitations
Zoryana Dorak


Discussion entries: 1





  

Answers


3 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
interest included in expenses with due account for limitations


Explanation:
interest included in expenses with due account for limitations

Zoryana Dorak
Ukraine
Local time: 13:46
Specializes in field
Native speaker of: Native in UkrainianUkrainian, Native in RussianRussian
PRO pts in category: 11
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
проценти, що включаються до витрат з урахуванням обмежень
interest deductible subject to limitations


Explanation:
"interest deductible subject to * limitations"
http://goo.gl/rlnqU

проценти, що включаються до витрат з урахуванням обмежень, встановлених пунктом 141.2 статті 141 розділу III Податкового кодексу України
http://search.ligazakon.ua/l_doc2.nsf/link1/RE19953.html

rns
Specializes in field
Native speaker of: Native in RussianRussian
PRO pts in category: 57

Peer comments on this answer (and responses from the answerer)
agree  Angela Greenfield: "deductible interest expenses, subject to limitations outlined in par. 141.2 of Article 141".
12 hrs
  -> Sounds better, thanks a lot.
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1 hr   confidence: Answerer confidence 5/5 peer agreement (net): +1
… interest payments allowed for deduction within the [statutory] limits …


Explanation:
… interest payments allowed for deduction within the limits set / established in … OR even simpler: “deductible interest payments as per Art. 141.2…” ("обмеження" are implied).

This is about DEDUCTIBLE expenses, not just expenses, and “обмеження” means that only a portion of said interest payments is allowed for deduction from your tax.



--------------------------------------------------
Note added at 4 hrs (2012-06-12 18:30:03 GMT)
--------------------------------------------------

Correction: ... up to a certain limit (beyond which no deductions are allowed) estalished in the Tax Code.

Example sentence(s):
  • "...Interest that you pay on your mortgage is tax deductible, within limits..."

    Reference: http://www.nolo.com/legal-encyclopedia/homeowner-tax-deducti...
ViBe
Local time: 12:46
Works in field
Native speaker of: Native in RussianRussian
PRO pts in category: 14
Grading comment
Дякую!

Peer comments on this answer (and responses from the answerer)
agree  Angela Greenfield: didn't see your second version: “deductible interest payments as per Art. 141.2…”
13 hrs
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