Glossary entry (derived from question below)
Spanish term or phrase:
reparo contable
English translation:
addback
Spanish term
reparo contable
Objetivo: Medir la participacion de los gastos reparados en la composicion del impuesto anual
Comentarios: Entre los reparos contables tenemos: representaciones, viáticos, donaciones, etc.
4 +2 | addback | Marian Greenfield |
4 +2 | disallowed deductions | patinba |
4 | accounting correction | Lidia D |
Jan 13, 2009 00:12: Marian Greenfield changed "Language pair" from "English to Spanish" to "Spanish to English"
Jan 24, 2009 20:24: Marian Greenfield Created KOG entry
Proposed translations
addback
[PDF] I.T.F. 12 C ZIMBABWE REVENUE AUTHORITY INCOME TAX SELF-ASSESSMENT ...File Format: PDF/Adobe Acrobat - View as HTML
Add back: Non deductible expenditure (total) * ... (name of taxpayer) based on the signed accounts in respect of the accounting year ending on … ...
www.zimra.co.zw/FAQ/ITF12C.pdf - Similar pages
CalAmp | Press Releases... with Generally Accepted Accounting Principles in the United States. ... Pretax income (loss) as reported $(28873) $18489 Add back nondeductible items: ...
investor.calamp.com/phoenix.zhtml?c=80120&p=irol-newsArticle&ID=949724&highlight= - 42k - Cached - Similar pages
Deductible or not deductible? The Michigan SBT question. - Free ...adj. into deductible and nondeductible portions), the California Franchise ... Accordingly, an addback to Federal taxable income is required for the portion ...
www.thefreelibrary.com/Deductible or not deductible? The Mi... - 32k - Cached - Similar pages
agree |
patinba
: Me parece acertado.
2 hrs
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gracias
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agree |
MikeGarcia
: Vale....
9 hrs
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gracias Miguel y saludos...
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accounting correction
(http://law.justia.com/us/cfr/title26/26-6.0.1.1.1.0.4.14.htm...
For example, **corrections** of items that are deducted as interest or salary, but that are in fact payments of dividends, and of items that are deducted as business expenses, but which are in fact personal expenses.
disallowed deductions
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Note added at 16 hrs (2009-01-13 16:14:26 GMT)
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Looking at SEF2 of the self employed pages you can see that there are two columns for each expense - the right hand column is where you will include the total expenses or costs and the left hand column is for any amounts that are not allowed but are included in the total in the right hand column.
The disallowable expenses in boxes 3.30 - 3.45 should be totalled and included in box 3.66.
We have a look next at which types of expenses are allowable and which are not.
agree |
MikeGarcia
: También vale...es una buena explicación....
6 hrs
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Gracias, Miguel!
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neutral |
Marian Greenfield
: me parece que disallowed sólo se usa cuando uno deduce gastos y rentas internas luego dice que no se puede deducir... no se usa para gastos que se sabe que no son permitidos
13 hrs
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Tambien se usa cuando uno está calculando su propio impuesto. Agregué un ejemplo.
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agree |
Patrick Weill
4607 days
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Discussion
Gastos Deducibles: Son aquellos gastos aceptados tributariamente por SUNAT para poder deducir el Impuesto a la Renta. Se les llama también gastos no reparables, porque como arriba menciono son gastos aceptados (que están relacionados al Giro del Negocio).
Ejm: Pasajes Aereos del Gerente General a una evento internacional.
Gastos No Deducibles: Son aquellos gastos no aceptados tributariamente por SUNAT para poder deducir el Impuesto a la Renta. Se les llama también gastos reparables, porque si tu en el interin de un determinado ejercicio económico tu contabilizaste gastos no aceptados (que no están relacionados al giro del negocio), tienes que adicionar dichos gastos a fin en año en la DDJJ.
Ejm: Pasajes aereos de la esposa del gerente general que acompaña al evento internacional.