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A chemical engineer asks whether laboratory costs are deductible under the simplified direct estimation method for income tax. The DGT responds that deductibility is conditional on proving a link to income generation and compliance with registration and justification requirements.
Question posed: Whether laboratory costs can be deducted as an expense in Personal Income Tax, given that the taxpayer determines their net income according to the simplified direct estimation method.
For expenses to be deductible, they must be correlated with income and it must be proven that they were incurred in the course of the activity. Furthermore, they must comply with correct temporal imputation, be recorded in the corresponding accounting or books, and be appropriately justified. The existence of such correlation is a matter of fact to be assessed by the management and inspection bodies.
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