The amount of taxable income for resident Taxpayers and permanent establishments is determined on the basis of gross income less expenses for obtaining, collecting and maintaining income, including promotion and selling costs.
Promotional and selling costs that can be deducted from gross income as referred to must pay attention to the following: to maintain and/or increase sales, be issued fairly, and according to good merchant customs. Companies need to distinguish between costs actually incurred for promotion and costs that are essentially donations because costs actually incurred for promotion may be deducted from gross income.
Mitra Konsultindo Group
Tax Consultants | Accounting, Financial Reporting | Audit | Business Management Consultants | Company Establishments, Business Licenses | Other Business Solutions
Hotline (Call/WA/SMS): 082-11-22-900-33
Website: mitrakonsultindo.co.id