Post by account_disabled on Mar 12, 2024 6:23:19 GMT
Sample expenses to exceed, exceptionally, the limit of 5% of the gross revenue obtained from the sale of products, in cases of special dissemination plans intended to take effect beyond one financial year, and the amount exceeding those limits must be amortized within a minimum period of three years, starting from the year following the expenditure. In the infralegal scope, there are normative acts that will regulate the topic in more detail. By way of illustration, CST Normative Opinion No.
Makes a distinction between gifts and samples, establishing that gifts are intended to promote the organization (or company) and not necessarily its products, while samples are objects distributed free of charge , for promotional purposes, and Belgium Phone Number Data which have little or no commercial value. In an even more specific way, CST Normative Opinion No. 17/76 provided that the percentage of 5%, limiting the advertising expense with samples, applies to the global gross revenue of the products produced, so that the calculation of the limit should not be made individually for each product.
Having made general considerations on the topic, we will analyze the Carf precedents that deal with the matter. In Ruling 1401-000.769 (dated 4/10/12), the voluntary appeal was unanimously upheld, meaning that the deductibility of expenses with free samples for the purposes of calculating income tax was recognized. In this sense, it was stated in the vote of the rapporteur that the expense with free samples should not be confused with the expense with gifts, and even if there had been a terminological inaccuracy and the expense with samples had been erroneously referred to as expense with gifts, this would not would remove the deductibility since the sample aims to publicize the products, especially when the products offered are part of the company's production line, citing the expression of Judgment.
Makes a distinction between gifts and samples, establishing that gifts are intended to promote the organization (or company) and not necessarily its products, while samples are objects distributed free of charge , for promotional purposes, and Belgium Phone Number Data which have little or no commercial value. In an even more specific way, CST Normative Opinion No. 17/76 provided that the percentage of 5%, limiting the advertising expense with samples, applies to the global gross revenue of the products produced, so that the calculation of the limit should not be made individually for each product.
Having made general considerations on the topic, we will analyze the Carf precedents that deal with the matter. In Ruling 1401-000.769 (dated 4/10/12), the voluntary appeal was unanimously upheld, meaning that the deductibility of expenses with free samples for the purposes of calculating income tax was recognized. In this sense, it was stated in the vote of the rapporteur that the expense with free samples should not be confused with the expense with gifts, and even if there had been a terminological inaccuracy and the expense with samples had been erroneously referred to as expense with gifts, this would not would remove the deductibility since the sample aims to publicize the products, especially when the products offered are part of the company's production line, citing the expression of Judgment.