storage – Muhasebe News https://www.muhasebenews.com Muhasebe News Tue, 26 Feb 2019 13:33:54 +0000 en-US hourly 1 https://wordpress.org/?v=6.3.3 Should we include the spendings made until the storage of the goods to the cost account? https://www.muhasebenews.com/en/should-we-include-the-spendings-made-until-the-storage-of-the-goods-to-the-cost-account/ https://www.muhasebenews.com/en/should-we-include-the-spendings-made-until-the-storage-of-the-goods-to-the-cost-account/#respond Tue, 26 Feb 2019 13:33:54 +0000 https://www.muhasebenews.com/?p=48407 There are additional payments for the commercial goods we bought, such as the loading, shipping, discharge, insurance of these goods.
Should we include these payments in the cost of these goods?

 

In accordance with Article 274 of Law on Tax Procedure, the goods will increase in value through the cost price. According to this Provision, the transportation expenses for the goods (to the workplace/ storage/store) must be included in the costs of the goods.

 

 

 

 

 

Source: İSMMMO
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