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An office equipment company inquired whether it could apply a deductible tax provision to cover future maintenance costs. The DGT ruled that this scenario does not qualify as a warranty provision under the Corporate Income Tax Act (LIS) and will only be deductible if it is an accounting expense that meets the requirements of accrual and correlation.
Companies cannot arbitrarily set aside provisions for future maintenance to reduce taxable income; such provisions must strictly meet the legal criteria for warranty guarantees or satisfy the principles of accrual and the correlation of income and expenses.
The tax team reviews your specific situation.
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