Post by amina147 on Mar 4, 2024 10:17:09 GMT
You can access the original version of the "General Communiqué on Tax Procedure Law No. 555" published in the Official Gazette here .1. Regulations Made Regarding the Income Tax Law (Income Tax Law) 1.1. Scope of Earnings Exemption for Social Content Creation and Application Development for Mobile Devices Has Been Expanded 1.2. Half of the Dividends Earned by Real Persons from Foreign Subsidiaries are Exempted from Income Tax 1.3. Lump Sum Expense Application in Exports has been Abolished 1.4. Discount Rate Applied to Earnings from Certain Services Provided Abroad has been Increased from 50% to 80% 1.5. The President's Authority to Determine Withholding Rates Applied to Multi-Year Construction and Repair Works Has Been Expanded.
The President's Authority to Change Some Withholding Rates in Provisional Article 67 of the Income Tax Law has been Expanded 1.7. Duration of Flat Rate Application Regarding Taxation Austria Phone Numbers List Procedure of Athlete Fees Has Been Extended 1.8. The exemption period applied to profits arising from the disposal of product receipts issued within the scope of the Agricultural Products Licensed Warehousing Law has been extended. 2. Regulations Made Regarding the Corporate Tax Law (KVK) 2.1. Corporate Tax Exemption Has Been Granted to Katılım Finans Kefalet A.Ş. 2.2. It is Allowed to Apply the Exemption at a Ratio of 50% to Participation Earnings Obtained from Foreign Affiliates That Do Not Meet Certain Conditions.
Discount Rate Applied to Earnings from Certain Services Provided Abroad has been Increased from 50% to 80% 2.4. The President's Authority to Determine Withholding Rates Applied to Multi-Year Construction and Repair Works Has Been Expanded 2.5. Corporate Tax Rate will also be applied with a 5 Point Discount on the Profits of Products Exported Based on Intermediary Export Contracts of Manufacturers or Suppliers. 2.6. Duration of Corporate Tax Exemption Applied to Exchange-Protected Accounts Has Been Extended to 30.06.2024 3. Regulations Made Regarding the Value Added Tax Law (KVK) 3.1. In Deduction of VAT Declared as Responsible, the Withheld Tax Must Be Paid is a Condition.
The President's Authority to Change Some Withholding Rates in Provisional Article 67 of the Income Tax Law has been Expanded 1.7. Duration of Flat Rate Application Regarding Taxation Austria Phone Numbers List Procedure of Athlete Fees Has Been Extended 1.8. The exemption period applied to profits arising from the disposal of product receipts issued within the scope of the Agricultural Products Licensed Warehousing Law has been extended. 2. Regulations Made Regarding the Corporate Tax Law (KVK) 2.1. Corporate Tax Exemption Has Been Granted to Katılım Finans Kefalet A.Ş. 2.2. It is Allowed to Apply the Exemption at a Ratio of 50% to Participation Earnings Obtained from Foreign Affiliates That Do Not Meet Certain Conditions.
Discount Rate Applied to Earnings from Certain Services Provided Abroad has been Increased from 50% to 80% 2.4. The President's Authority to Determine Withholding Rates Applied to Multi-Year Construction and Repair Works Has Been Expanded 2.5. Corporate Tax Rate will also be applied with a 5 Point Discount on the Profits of Products Exported Based on Intermediary Export Contracts of Manufacturers or Suppliers. 2.6. Duration of Corporate Tax Exemption Applied to Exchange-Protected Accounts Has Been Extended to 30.06.2024 3. Regulations Made Regarding the Value Added Tax Law (KVK) 3.1. In Deduction of VAT Declared as Responsible, the Withheld Tax Must Be Paid is a Condition.