A company purchased machinery and equipment, but there is no invoice. Is it possible to recognize the asset in the accounts if it is appraised? Is it subject to income tax? Thanks for your help!

The equipment belonging to the purchase I think even if it can be accounted for but the depreciation should be adjusted. Because the tax law, although the provisions of the revaluation of the full value of the tax basis, but that generally refers to the investment transfer and surplus fixed assets, these have been unable to obtain invoices, so you can be assessed through the method of accounting, and you are purchased, there is no reason why there is no invoice. Besides, if you as a surplus, you have to do non-operating income, the same need to pay taxes.