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.
The field 4.3 a - Tax on profit for the year is calculated via the profit/loss planning function and is recorded automatically in the service. On the tax form INK2R, the tax for the year is stated as an expense in field 3.25. The corresponding amount is automatically returned in field 4.3a on tax form INK2S. Tax on profit for the year is deductible, but should not affect the taxable profit.
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 will be transferred to INK2S in Year-end closing - Tax forms.
Field explanationsImpairment of financial assets (4.3 b)
Specify the amount for those financial assets which have been depreciated to a lower value on the closing day in the field Impairment of financial assets (4.3 b). Note that as such costs in normal cases are not tax deductible, it should also be reported as a non-deductible expense on INK2S, field 4.3.B.
Read more in the topic How are impairments of financial assets managed?.
Other recorded costs (4.3 c)
Specify other non-deductible costs in the field Other recorded costs (4.3 c).
Other unrecorded costs according to tax appendix N9 (4.3 c)
To the field Other unrecorded costs according to tax appendix N9 (4.3 c), data from tax appendix N9 - Limitation of interest deduction is transferred.
