Visma Skatt & Bokslut Pro
Non-deductible recorded costs
Here you can specify recorded costs that are non-deductible. The costs are summarized in the field Total non-deductible costs.
For certain fields, account balances are retrieved for a certain number of predefined accounts. If you need to add or remove an account, this could be done under Maintenance - Chart of accounts. Click the pen icon and change the desired tax form group. If you want to undo the change, you can use the symbol to reset to default.
If you have entered values for booked costs that are not deductible or income that should not be recorded in the taxable profit under Tax calculation - Tax adjustments, the reconciliation appendices Non-deductible recorded costs and/or Non-taxable recorded revenue will be created automatically when a selection is made in the
Approve the adjustments by clicking on the check mark in column Done in the view Calculations. The entered amounts are transferred to INK4S in Year-end closing - Tax forms.
Field explanationsImpairment of financial assets (4.3 a)
If you have recognised an impairment of financial assets in item 3.17, which is not tax deductible, you record the impairment as a revenue item here. I.e. shares in a subsidiary or a portfolio of securities that have decreased in value, causing you to write down the value in your accounts.
Other recorded costs (4.3 b)
If you have cost items in your accounts other than those falling under point 4.3 a, which are not deductible for tax purposes, record them as a revenue item under point 4.3 b. These include association fees, donations, fines, tax surcharges and late fees. It can also be entertainment expenses where the deduction limit has been exceeded.
Furthermore, it can e.g. be impairment of trade receivables that are not considered to be established and therefore cannot be deducted. When the loss is recognised, the deductible amount is deducted in item 4.4 b one year later.
