The Day of Costs Deduction in PIT in the Light of Research
The Day of Costs Deduction in PIT in the Light of Research

Summary/Abstract: The paper concentrates on the on the day of costs deduction in the tax law.The tax provisions concerning the day of costs deduction in PIT were described. Theprovisions for taxpayers keeping accounting books or the Tax Book of Revenues andExpenditures were analysed in respect of existing differences in interpretation of the dateof costs deduction. The administrative court rulings on the day of costs deduction in PITwere analysed. The general tax interpretation referring to the day of expenses deduction,definitions of direct and indirect costs should be issued. The amendments to the tax lawwere proposed

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