Skip to main content
Form 100. Personal Income Tax Declaration 2018

Operating consumption

This heading includes purchases made during the year of merchandise, raw materials and other current purchases of goods made from third parties.

The acquisition price will include the price stated in the invoice plus all additional expenses that occur until the goods are in warehouse, such as transportation, customs, insurance, etc.

The production cost of the products manufactured by the company itself will be determined by adding to the acquisition price of the raw materials and other consumables, the costs directly attributable to the product, as well as the reasonably corresponding part of the indirect costs incurred during the process. of manufacturing.

For the valuation of inventories, the weighted average cost and the FIFO (first in, first out) will be accepted as valuation criteria for homogeneous groups of inventories.