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A taxpayer under the simplified direct estimation regime asks how salary and wage expenses should be temporally recognised in Model 130 instalment payments. The DGT rules that the recognition of such expenses must follow the same temporal accrual principle applied to the activity's income.
This ruling clarifies the timing of expense recognition for taxpayers under the simplified direct estimation regime, ensuring consistency between income and expenditure reporting in instalment payments.
The tax team reviews your specific situation.
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