Do joint purchases include costs for joint purchases?


The Ministry of Finance explained whether an individual entrepreneur on a simplified tax system can take into account the cost of purchasing the exclusive right to a computer program if acquired jointly with another individual entrepreneur.

By a letter dated 08/06/2019 No. 03-11-11 / 59092, the department explained that article 346.16 of the Tax Code allowed the STS to take into account the tax base for the cost of acquiring exclusive rights to computer programs.

An individual entrepreneur, buying the exclusive right to a computer program in joint possession with another entrepreneur, has the right to take into account the own share of the paid expenses for the acquisition of the exclusive right to the specified program in the tax base on the simplified tax system.

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