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A small enterprise inquired whether it could retroactively apply accelerated depreciation and the recognition of a capital grant for the 2012 and 2013 financial years. The Directorate General for Taxes (DGT) ruled that accelerated depreciation is an option that must be exercised within the filing period of each respective financial year and cannot be rectified at a later date.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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