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However, the legislator found that the exemption does not cover compensation for damage to assets related to the business activity. This means that compensation received in connection with the company's assets will be taxed in PIT and should be included in other business income, so they should be recorded in column of the PKPiR. The accounting is made on the date of receipt of funds, most often it will be their impact on the bank account. a flat-rate income tax are also obliged to pay a tax of.
Regardless of the lump-sum rate used in their business activity, and it will also be included in the Revenue Register. This is also the position philippines photo editor of the tax authorities in the interpretations they issue, here is one of them. In the interpretation number -KDIPT SR of March , , the Director of the National Tax Information KIS found the Applicant's position to be partly correct and partly incorrect. The case concerned the payment of compensation for copyright. In this case, compensation was awarded on the basis of a court judgment.
But in the opinion of the Director of KIS it is not important and such compensation will also be subject to personal income tax. In this case, interest for late payment was paid together with the compensation amount, which should also be taxed, just like the main benefit. The compensation received is intended to compensate for the damage suffered. If the damage was related to a fixed asset other than a motor vehicle, then there are no contraindications to making repairs.
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發表於 11:11:33