The amount of taxable income for domestic taxpayers and permanent business establishments is determined based on gross income minus costs for obtaining, collecting and maintaining income, including promotional and sales costs.
Promotional and sales costs that can be deducted from gross income as intended must take into account the following: to maintain and/or increase sales, are incurred appropriately, and according to good trader customs. Companies need to differentiate between costs actually incurred for promotions and costs that are essentially donations because costs actually incurred for promotions 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