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標題: Corporate level of marketing strategy [打印本頁]

作者: juthi94517    時間: 2023-10-11 18:51     標題: Corporate level of marketing strategy

So what are brand new fixed assets? The Personal Income Tax Act (Article 22(1s)) allows for one-off depreciation for brand new fixed assets. However, it must be equipment that has never been used before. Another condition is to be included in groups 3-6 and 8 KŚT. In the current tax year, the limit for one-off depreciation is PLN 100,000, and the right to one-off depreciation when purchasing new factory assets is available.

Provided that the following conditions are met: The initial value of one fixed asset purchased in the tax year is at least PLN 10,000. The total initial value of at least two fixed assets phone number list acquired in the tax year is at least PLN 10,000, and the initial value of each of them exceeds PLN 3,500. One-off depreciation.



Under de minimis aid - is an application required? Taking part in one-off depreciation under de minimis aid is an individual decision of each taxpayer, which does not require the consent of administrative authorities. However, there is an obligation to inform the tax office about the use of this type of depreciation.




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