11.03.2019
Latviešu Русский
Download Print
Other opportunities
Download Print

Reporting non-business expenses in appropriate tax period (2/10/19)

Tax CIT
Under the Corporate Income Tax (CIT) Act, non-business expenses should be included in the tax base for each tax period. Since the tax period is one month, it might sometimes be unclear which period such expenses should be reported in. This article explores three different situations.

Share the article

If you have any comments on this article please email them to lv_mindlink@pwc.com

Ask question