Czasopismo Rzeczpospolita

WTS&Saja experts discuss a situation whereby a tax group is terminated mid-month so that it must be ascertained who should account for payroll and depreciation expenses for that month. According to the authors, such expenses should be recognised by the group and, after it is terminated, by its member companies according to the number of days during which the group continued. Accordingly, payroll and depreciation expenses should be recognised by the group in proportion to the number of days it existed in the month concerned, and by each individual member of the group in proportion to the remaining number of days in the month, during which each group member operated as a separate taxpayer. 

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