|
Application of accounting regulations. Submitting declarations of no arrears in payment of taxes and social security and health insurance contributions (without the need to submit official certificates of no arrears with taxes). CBR status and its maintenance If you have been granted the CBR status, you are subject to annual monitoring in terms of meeting the criteria entitling you to maintain it. How to maintain the status granted? All you need to do is submit an application to maintain the CBR status, including all the information and attachments as in the case of an application for the CBR status.
When is an application to maintain the CBR status submitted? If you have the status, the required documentation should be submitted no later than months from the approval of the financial statements for a given financial year. Why is it worth having the CBR status? The CBR status photo retouching mainly brings tax benefits. Entrepreneurs with the R&D status can benefit from the R&D relief to an increased extent. Having the CBR status entitles you to deduct % of the costs of obtaining revenues incurred for R&D activities from your tax base. Taxpayers conducting research activities but not having the R&D status may deduct eligible costs from the tax base in the amount of % (the only exception are salary costs).
Therefore, the CBR status makes the R&D relief even more beneficial. With the CBR status, you first deduct the costs incurred for R&D on general principles (including them as tax deductible costs), and then the R&D relief combined with the CBR status entitles you to deduct % of the same costs from the tax base again. Additionally, the costs eligible for R&D relief for entities with the R&D status include depreciation of buildings and structures as well as the costs of expert opinions and advisory services purchased not only from scientific units, but also from other specialized entities. The CBR status means not only tax relief, but also tax exemptions.
|
|