Читать книгу Ultimate guide on GCC Taxation - Павел Игоревич Герасимов - Страница 11

All expenses that are necessary and normal to the business, paid or accrued, are allowable deductions, provided the expense meets the following conditions:

● It is an actual expense, supported by a verifiable document or other qualifying evidence.

● It is related to the generation of taxable income.

● It is related to the subject tax year.

● It is of a non-capital nature.