Post by amina147 on Mar 4, 2024 4:53:03 GMT -5
Stock Market Values) In repo transactions, interest will be calculated on a daily basis. Income provisions calculated both on a stock market basis and on a daily basis will be taken into account as income in the calculation of commercial and financial profit. Corporate (withholding) tax on securities income provisions and withheld until the end of the period in which the relevant period declaration must be submitted; It will be deducted from the corporate tax calculated in the corporate tax return, provided that it is documented. Provisional Tax Applications An amendment has been made to Article 120 of the Income Tax Law with Article 9 of Law No. 7338, which came into force on 26.10.2021, to be implemented from the declarations to be submitted for the 2022 taxation period. With the relevant change, the first nine months of the current taxation period have been determined as provisional tax periods on a quarterly basis.
Accordingly, three, six and nine month periods within the current taxation period are considered as provisional tax periods on a quarterly basis. The last three months of the relevant calendar year or accounting period will not be These explanations are presented below for your information in detail. Obligation to Transition Existing EN ÖKCs to YN ÖKCs EN ÖKC is used by first and second class Austria Phone Numbers List merchants (who make retail deliveries or provide services) who sell the goods sold to people other than those who sold them as they are or after they are processed, or who provide services to the same people, in documenting the sales of goods or services for which they do not have to submit invoices according to the Tax Procedure Law. It is mandatory to replace YN ÖKCs with YN ÖKCs until 01.07.2024, regardless of whether their financial memories are full or not . Taxpayers who wish can start using YN ÖKCs approved by the Ministry before this date. In this context, YN ÖKCs purchased must begin to be used within 30 days following the invoice date.
Other useful information to be taken into account when calculating the 2023 corporate tax base to be declared and paid, taking into account the periods above, is included in Annex 2 of our Guide. With the "General Communiqué on Tax Procedure Law No. 557", which came into force by being published in the Official Gazette dated 30.12.2023 (2nd Bicycle).Replacement of Old Generation Payment Recording Devices (EN ÖKC) used by taxpayers who have to use payment recording devices with New Generation Payment Recording Devices (YN ÖKC) until 01.07.2024, regardless of whether the financial memories are full or not. Providing payment opportunities with bank cards via new generation payment recorder devices Explanations were made regarding the issues.
Accordingly, three, six and nine month periods within the current taxation period are considered as provisional tax periods on a quarterly basis. The last three months of the relevant calendar year or accounting period will not be These explanations are presented below for your information in detail. Obligation to Transition Existing EN ÖKCs to YN ÖKCs EN ÖKC is used by first and second class Austria Phone Numbers List merchants (who make retail deliveries or provide services) who sell the goods sold to people other than those who sold them as they are or after they are processed, or who provide services to the same people, in documenting the sales of goods or services for which they do not have to submit invoices according to the Tax Procedure Law. It is mandatory to replace YN ÖKCs with YN ÖKCs until 01.07.2024, regardless of whether their financial memories are full or not . Taxpayers who wish can start using YN ÖKCs approved by the Ministry before this date. In this context, YN ÖKCs purchased must begin to be used within 30 days following the invoice date.
Other useful information to be taken into account when calculating the 2023 corporate tax base to be declared and paid, taking into account the periods above, is included in Annex 2 of our Guide. With the "General Communiqué on Tax Procedure Law No. 557", which came into force by being published in the Official Gazette dated 30.12.2023 (2nd Bicycle).Replacement of Old Generation Payment Recording Devices (EN ÖKC) used by taxpayers who have to use payment recording devices with New Generation Payment Recording Devices (YN ÖKC) until 01.07.2024, regardless of whether the financial memories are full or not. Providing payment opportunities with bank cards via new generation payment recorder devices Explanations were made regarding the issues.