The Supreme Tax Court has held that no provision for the costs of following an official demand may be made until the deadline for complying with that demand has passed.
The finance ministry has extended a temporary provision allowing an averaged discount on the claim provisions of insurance companies to years ending on or before December 31, 2015.
The Supreme Tax Court has held that the costs to be taken into account in calculating the provision for future record retention costs can include an interest allocation in respect of the financing costs of the facilities used.
