Post by account_disabled on Mar 12, 2024 4:04:44 GMT
The be deducted from the tax base To be made to public administrations with general and special budgets special provincial administrations municipalities and villages foundations granted tax exemption by the President associations working for the public good and institutions and organizations engaged in scientific research and development activities Having a receipt Done without compensation It can only be deducted from the relevant periods earnings It must be shown separately in the declaration.
Changes have been made in the Corporate Tax General Communiqu No. and the Corporate Tax General Communiqu No. and it has been regulated that expenses that are not legally accepted will also be taken into account in the calculation of corporate income which is the basis for determining the amount of donations and aid that can be deducted from Ecuador Mobile Number List corporate tax. Accordingly in determining the discount amount the declared income is the amount found by adding legally unacceptable expenses to the commercial balance sheet profit or loss and deducting previous year losses and all discounts and exceptions if any Commercial balance sheet profitloss legally unacceptable expenses previous year losses all discounts and exclusions will be taken into account.
Donations and aid that can be fully deducted during the determination of the base Donations and Aids to Education Health and Religious Facilities In accordance with subparagraph d of paragraph of Article of the Corporate Tax Law Schools health facilities beds beds in priority areas for development donated to public administrations with general and special budgets special provincial administrations municipalities and villages foundations granted tax exemption by the President associations working for the public good and institutions and organizations engaged in scientific research and development activities. Provided that it is not less than the capacity of student dormitories kindergartens orphanages nursing homes and care and rehabilitation centers places of worship to be built subject to the permission and supervision of local authorities.
Changes have been made in the Corporate Tax General Communiqu No. and the Corporate Tax General Communiqu No. and it has been regulated that expenses that are not legally accepted will also be taken into account in the calculation of corporate income which is the basis for determining the amount of donations and aid that can be deducted from Ecuador Mobile Number List corporate tax. Accordingly in determining the discount amount the declared income is the amount found by adding legally unacceptable expenses to the commercial balance sheet profit or loss and deducting previous year losses and all discounts and exceptions if any Commercial balance sheet profitloss legally unacceptable expenses previous year losses all discounts and exclusions will be taken into account.
Donations and aid that can be fully deducted during the determination of the base Donations and Aids to Education Health and Religious Facilities In accordance with subparagraph d of paragraph of Article of the Corporate Tax Law Schools health facilities beds beds in priority areas for development donated to public administrations with general and special budgets special provincial administrations municipalities and villages foundations granted tax exemption by the President associations working for the public good and institutions and organizations engaged in scientific research and development activities. Provided that it is not less than the capacity of student dormitories kindergartens orphanages nursing homes and care and rehabilitation centers places of worship to be built subject to the permission and supervision of local authorities.