Official letter 25380/CT - TTHH dated 16/12/2019 on deductible expenses:
In case, in the course of production and business, the Company has unsold quantities of raw materials and must be destroyed (not in the case of damage due to changes in natural biochemical processes or due to expiry), expenses Charges for goods destroyed must not be included in the deductible expenses as prescribed. The provision for devaluation of inventories is made, made and used in accordance with the guidance of the Ministry of Finance on provision is determined to be deductible expenses when determining taxable income
