Visma Skatt & Bokslut Pro
Adjustments of costs and revenue
In this section, it is possible to make tax adjustments of the recorded profit/loss.
Here, you specify the following:
- Non-deductible recorded costs
- Non-taxable recorded revenue
- Non-recorded taxable revenue
- Non-recorded deductible costs
The adjustments will affect the amount displayed next to Result after adjustments, under .
The specified amounts are transferred to the corresponding fields on the NE tax form under Tax forms.
Mark this section as done by clicking on the status icon in the Done column in the Calculations view.
Field explanations
Non-deductible recorded costs (R13)
Here, non-deductible costs, such as association fees, certain types of business entertainment, gifts, fines, tax surcharges and additional charges on late payment of tax, are specified.
Non-taxable recorded revenue (R14)
Non-taxable recorded revenue is very unusual in a sole proprietorship, but interest income on the tax account, interest income on the forest account and bonus issues are applicable entries in this input field.
You may also deduct tax-exempt gains on debt restructuring here.
Non-recorded, taxable revenue (R15)
Revenue is recorded in most cases, but sometimes it is not. An example of this is renumeration for timber right (amortization schedule for forest industry).
Non recorded, deductible costs (R16)
Normally, most costs are recorded, but in case that they are not, they are specified here. In this field, deductible expenses recorded against equity are also specified.
