Apart from different forms of foreign trade, business practice also includes a number or payment and collection methods related to those trades. According to the applicable regulations, export collections and payments for the import of goods and services are carried out as follows:
Undocumented Expenses and Expenditures That Are Not Incurred in Order to Perform Activity – Expenditures That Are Not Recognized in the Tax Basis Balance Sheet
The expenses that cannot be documented and the expenses that are not incurred in order to perform a business activity are not debited to the expenditures recognized in the tax basis balance sheet. The tax base for the income of a legal entity i.e. entrepreneur is increased for the amount of expenditures.
In business and accounting practice, we often encounter the situation that legal entities, especially entrepreneurs, use business premises located at the same address where the company is headquartered and do not pay rent. Natural person, the owner of the business premises hands over his premises to the legal entity and entrepreneur for free use, so...