Post by amina147 on Mar 7, 2024 8:27:33 GMT
The record order within the framework of the general provisions of the Tax Procedure Law. In this context in terms of determining the income subject to deduction and the corresponding corporate tax base the revenue cost and expense elements that are and are not within the scope of the deduction should be monitored separately and the revenue cost and expense elements of the activities within the scope of the deduction should not be associated with other activities and the records should not be separated.
Must be kept in such a way as to ensure Notifications and Documents Regarding Activities within the Scope of Discount A copy of the participation documents issued by the Presidency Finance Office to companies or branches operating in the Istanbul Financial Center Region and benefiting from the discount must be submitted to the relevant tax office within the Austria Phone Numbers List submission period of the corporate tax return for the first accounting period to benefit from the discount. On the other hand documents proving that the earnings subject to the discount have been transferred to Turkey must be submitted to the relevant tax office in terms of corporate tax by the end of the month following the month in which the declaration for the period benefiting from the discount must be submitted.
Income outside the scope of main activity It is not possible for the companies benefiting from the said discount to consider their other income such as interest income resulting from the evaluation of cash in the safe exchange rate differences arising from the valuation of foreign currencies and income arising from the disposal of economic assets and extraordinary income other than the activities subject to the discount within the scope of the discount. Taxation on Capital Reduction With Article of Law No. Article B titled Taxation on capital reduction was added to the Corporate Tax Law. Our Guide number dated.
Must be kept in such a way as to ensure Notifications and Documents Regarding Activities within the Scope of Discount A copy of the participation documents issued by the Presidency Finance Office to companies or branches operating in the Istanbul Financial Center Region and benefiting from the discount must be submitted to the relevant tax office within the Austria Phone Numbers List submission period of the corporate tax return for the first accounting period to benefit from the discount. On the other hand documents proving that the earnings subject to the discount have been transferred to Turkey must be submitted to the relevant tax office in terms of corporate tax by the end of the month following the month in which the declaration for the period benefiting from the discount must be submitted.
Income outside the scope of main activity It is not possible for the companies benefiting from the said discount to consider their other income such as interest income resulting from the evaluation of cash in the safe exchange rate differences arising from the valuation of foreign currencies and income arising from the disposal of economic assets and extraordinary income other than the activities subject to the discount within the scope of the discount. Taxation on Capital Reduction With Article of Law No. Article B titled Taxation on capital reduction was added to the Corporate Tax Law. Our Guide number dated.