Documentation and steps to follow to get 55% deduction in 2012
The taxpayer to qualify for the deduction of 55% must be in possession of documentation showing compliance with the requirements prescribed by the regulations as well as the expenditure was incurred.
It is important to remember that the incentive of 55% does not require the submission of any prior communication.
The documentation required to qualify for the deduction can be summarized as follows:
- Technical Documents: certifications, generally prepared by a qualified engineer, certifying that the operation performed, comply with the conditions required by the legislation and the shipping receipt ENEA information sheets;