{"version":"1.0","provider_name":"Taxeon baza wiedzy","provider_url":"https:\/\/taxeon.pl\/wiedza","author_name":"thenewlook","author_url":"https:\/\/taxeon.pl\/wiedza\/author\/thenewlook\/","title":"Co to jest \"koszt uzyskania przychodu\"? - Taxeon baza wiedzy","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"F2WSk7mXZL\"><a href=\"https:\/\/taxeon.pl\/wiedza\/co-to-jest-koszt-uzyskania-przychodu\/\">Co to jest &#8222;koszt uzyskania przychodu&#8221;?<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/taxeon.pl\/wiedza\/co-to-jest-koszt-uzyskania-przychodu\/embed\/#?secret=F2WSk7mXZL\" width=\"600\" height=\"338\" title=\"&#8222;Co to jest &#8222;koszt uzyskania przychodu&#8221;?&#8221; &#8212; Taxeon baza wiedzy\" data-secret=\"F2WSk7mXZL\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/taxeon.pl\/wiedza\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":"Z definicji Ustawy z dnia 26 lipca 1991 r. o podatku dochodowym od os\u00f3b fizycznych (Art. 22.ust.1) wynika, \u017ce kosztami uzyskania przychod\u00f3w s\u0105 koszty poniesione w celu osi\u0105gni\u0119cia przychod\u00f3w lub zachowania albo zabezpieczenia \u017ar\u00f3d\u0142a przychod\u00f3w, z wyj\u0105tkiem koszt\u00f3w wymienionych w art. 23. Zatem do obowi\u0105zk\u00f3w przedsi\u0119biorcy nale\u017cy konieczno\u015b\u0107 udowodnienia zwi\u0105zku pomi\u0119dzy poniesionymi kosztami, a osi\u0105ganymi [&hellip;]"}