Article 8

The following expenses and costs are not deductible:

1. Expenses and costs incurred to achieve income exempt from tax.

2. Amounts paid in violation of the laws of the state.

3. Fines and penalties imposed for violating the laws of the state.

4. Expenses or losses related to compensations recovered or recoverable, if such compensations were not included in the taxpayer's gross income.

5. The share of total expenses spent on entertainment, hotels, restaurant meals, vacations, club memberships, and customer gifts, according to the situations, conditions, and rates specified by the Regulation.

6. Salaries, wages, bonuses, and their equivalents, including in-kind benefits, paid to the owner, their spouse, and children, and to partners in a general partnership or limited partnership, and to board members, and to the manager of a limited liability company who directly or indirectly owns a majority of shares in the company.

7. The branch's share of administrative and general expenses of the headquarters or main office that exceed the rate specified by the Regulation.

8. Commissions of agents of foreign companies that exceed the rates specified by the Regulation.

9. Any other non-deductible expenses as per the provisions of this Law or the Regulation.