Uni 05-01-2026 - About tax policy

Official letter 2694/GLA-QLDN1 about tax policy:

Based on the regulations mentioned above:

• If fixed assets are upgraded in terms of capacity, product quality, or functionality compared to their initial level, or if their useful life is extended; or if new production technology processes are implemented that reduce the operating costs of fixed assets compared to before, this is reflected as an increase in the original cost of the fixed assets.
• If fixed assets are maintained, serviced, or repaired to restore their operational capacity to their original standard operating condition, this is accounted for directly or gradually allocated to business expenses during the period, but not exceeding 3 years.