Non-taxable income/revenue?
Tax-exempt income is income that is taxable, ie the company will not pay any tax on this income.
In connection with the company to file his income tax return to adjust for those non-taxable income for tax calculation. The adjustment is done by subtracting from the reported (bokföringsmässiga) profit pulling them off non-taxable income. The result is that the tax profit drops, which in turn contributes to lower corporation. (the skatteberäkning)
How can one distinguish between “non-taxable income” in the records?
Tax-exempt income is recorded on their own accounts in the books with text “non-taxable” or “tax free” see the account name.
Here are their most common BAS accounts used for tax-exempt income:
Ränteintäkter
8314Tax-exempt interest income