Post by joita9789 on Feb 13, 2024 8:59:34 GMT
Since the Interested Party keeps a tax ledger of revenues and expenses, referred to as PKPiR, the purchased domains are included in the PKPiR column as a purchase of commercial goods and materials. Pursuant to the explanation point, the column in the tax book of revenues and expenses is intended to enter the purchase of materials and commercial goods according to purchase price. Definition of the above the concept was specified in point of the regulation of the Minister of Finance on keeping a tax book of revenues and expenses.
The applicant believes that due to the nature of the domain sales activity, purchased domains, if purchased for the purpose of further resale, should be included in the PKPiR column. In the light of the Dubai Email List applicable legal status, the Applicant's position on the legal assessment of the presented future event is considered incorrect. Pursuant to Art. and section Act of July on personal income tax, i.e. Journal of Laws Laws of Laws, item no. as amended natural persons.
Civil partnerships of natural persons, general partnerships of natural persons and partnerships conducting business activities are obliged to keep tax books of revenues and expenses, hereinafter referred to as the books, subject to paragraph. and or accounting books in accordance with separate regulations in a way that ensures the determination of income, loss of the tax base and the amount of tax due for the tax year.
The applicant believes that due to the nature of the domain sales activity, purchased domains, if purchased for the purpose of further resale, should be included in the PKPiR column. In the light of the Dubai Email List applicable legal status, the Applicant's position on the legal assessment of the presented future event is considered incorrect. Pursuant to Art. and section Act of July on personal income tax, i.e. Journal of Laws Laws of Laws, item no. as amended natural persons.
Civil partnerships of natural persons, general partnerships of natural persons and partnerships conducting business activities are obliged to keep tax books of revenues and expenses, hereinafter referred to as the books, subject to paragraph. and or accounting books in accordance with separate regulations in a way that ensures the determination of income, loss of the tax base and the amount of tax due for the tax year.