Identyfikacja i wycena przychodów z nieodpłatnych świadczeń
Identification and measurement of free of charge benefits revenue

Summary/Abstract: Proper determination of the tax is due, inter alia, to the determination of the scope of revenue which is in accordance with the rules. Any benefits derived by a taxpayer, taking into account exemptions, areare included in tax revenues. The catalogue of these benefits is open. Value of free or partially free received things or rights as well as other free of charge or partially chargeable benefits is a special type of tax revenue. Entities making settlements as taxpayers and income tax payers should make an identification and valuation of these benefits. The tax rules do not, however, give theirs definitions. Therefore, the determination of conditions which have to exist for the income to arise, is crucial to avoid the non-regularity on the income tax revenues account.

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