Get your current documents

Joita9865

The unit price was PLN , so the entire value of the concluded contract was PLN , . The chairs will be sold as part of the business activity. In this case, you will have to pay PCC tax on the transaction in the amount of PLN , , the tax will be PLN PLN , x % . Example The entrepreneur purchased chairs from different individuals. The unit price of the chair was PLN . In such a case, even though the value of the entire transaction is PLN , , the entrepreneur will not be obliged to pay PCC tax because none of the contracts exceeded PLN.

PCC tax in PKPiR Entrepreneurs ask themselves whether the paid PCC tax can be included in the PKPiR as philippines photo editor tax deductible costs. As a rule, any expense related to running a business may be included in costs, unless it is included in the list of excluded costs. The PCC tax is not mentioned in Art. of the Personal Income for example, company equipment. Depending on this, the PCC tax amount will be recorded Tax Act, so it can be expensed. In order to properly record the PCC, we must also refer to the Regulation on maintaining the PKPiR, which describes the individual columns in detail.



Let's see the description of the columns in the PKPiR: Column Purchase of commercial goods and materials at purchase prices. The purchase price is the price that the buyer pays for the purchased assets, less VAT and, in the case of import, plus the applicable customs duty, excise tax and additional customs duties, reduced by rebates, discounts and other similar reductions. First of all, you should determine whether the purchase concerns commercial goods and materials, or perhaps it is a purchase of,  in column or , respectively.