A general opinion does not resolve doubts concerning 50 per cent of tax-deductible expenses

We recommend an article written by TKP experts on a recent general tax opinion issued on the subject of applicability of 50% of tax-deductible expenses – an issue that affects the IT sector in particular.

The issues addressed in the article include:

• the requirements the Minister of Finance sets for employers who claim 50% of expenses as tax deductible;
• whether copyright fees can be based on the time spent creating works;
• which internal procedures need to be reviewed;
• what implications this opinion has for individual opinions.