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Post by account_disabled on Oct 26, 2023 7:58:14 GMT
Can be obtained as part of an implemented project Purchase of fixed assets Excluding built and undeveloped real estate i.e. automata robots and other machines. Purchase software or other legal assets in the form of patents, licenses, know-how and other intellectual property. The software should support and support automated or robotic implementation processes, such as through advanced systems. Technologies that enable collaboration between humans and robots, systems that support production optimization, and those designed to operate control and communication equipment. Technical audit of the digital maturity of the enterprise Fees for consulting services related to diagnosing and developing a roadmap Fees for consulting services required to implement the moible number data roadmap Costs of necessary building materials and works Highest if they are directly related to the installation of machines and equipment. Fixed asset acquisition costs and training service fees. Regarding other costs, the tax authorities have consistently taken the position that the expense is taxable only when it is recognized in the expense account on the balance sheet. Taxpayers who do not want to risk a tax dispute will usually accept the IRD's position and settle the tax costs over time by agreeing to a temporary increase in their tax liability. However, recently released interpretations indicate that the tax authorities have changed their approach to the above interpretation. scope. The latest interpretation holds.
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