Costs that can be included in the Nexus

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Substituting into the formula for calculating Nexus we have.  According to the regulations the highest value of the Nexus indicator is  so if the calculation results in more as in this case we assume that it is . Problems arise from the fact that the  indicator are t the same as the costs related to research and development activities under the Personal Income Tax Act.

Eligible costs that can be classified under letters a b and b are in accordance with Art. e section of the Act including philippines photo editor ZUS contributions  equipment expenses opinions expert opinions advisory services depreciation write-offs. However costs related to research and development activities should be understood more broadly. The above results in a misunderstanding which means that some entrepreneurs when calculating the Nexus indicator do t take into account the costs that they may include in the calculation.



This was confirmed by the indivual tax interpretation of the Director of the National Tax Information of February  reference number -KDIPT .MM . KIS consered expenses for accounting telecommunications and other services to be costs that can be assigned to letter "a" while in the case of the BR relief such costs would t constitute eligible costs. Unfortunately there are  regulations that clearly indicate which costs are costs related to R&D activities.