Moment uznania kosztów w rachunku wyniku podatkowego
Moment of recognition of expenses in the tax result bill

Summary/Abstract: Cost of revenue is a category defined in the tax law. Regulations contained in the income tax laws of natural and legal persons refer in particular to the scope of the tax costs, and, to a limited extent, their accounting procedures and calculations. The allocation of revenues to the relevant accounting period is a condition for the recognition of the correctness of the tax bill. The fiscal outturn account shall be made between other accruals. A taxpayer must, however, decide which costs of the settlement are subject to mandatory tax and which are optional. In addition, it is necessary to determine the period of settlement. The effects of the solutions are evaluated in terms of their correctness ,as well as profitability for a taxpayer.

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