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Calculating income from the sale of an asset against payment means in practice the income reduced by the undepreciated part of the fixed asset. Example Mrs. Marta pays income tax on general principles according to the tax scale, and is exempt from VAT. In , she purchased a car for the company for , , the car was fully depreciated by the end of . In , the car was sold for , . The basis for calculating the PIT advance payment will be , . Profit from selling The initial value of the fixed asset The value of depreciation write-offs made Income from sales. Example Mrs. Ilona has been on the tax scale for years and benefits from the VAT exemption. In , she purchased a machine for , , which she sold in for.
The value of the depreciation write-offs amounts to the amount of has not been amortized and will be recorded as tax-deductible costs. Profit from selling philippines photo editor The initial value of the fixed asset The value of depreciation write-offs made Income from sales. Revenue from sales in the amount of , will be recorded in PKPiR in column as other revenues. However, the amount of , , which is the undepreciated value of the fixed asset, will be included in costs in column , as other expenses. Paid disposal of a fixed asset and health insurance premium Most often.
The income determined for the purposes of calculating the income tax advance will be included in the basis for calculating the health insurance contribution, but there are several important exceptions to this rule, and one of them is income obtained from the paid sale of assets. Basis for calculating health insurance premiums when selling a fixed asset: Fixed asset fully depreciated Income is the difference between sales revenue and depreciation write-offs, which are included in the tax-deductible costs Partially depreciated fixed.
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