Post by amina147 on Mar 8, 2024 21:47:07 GMT -6
The from expansion investments He stated that the gross amounts of fixed asset amounts after revaluation should be taken into account in the calculation. In the aforementioned ruling it is stated that the revaluation of the economic assets within the scope of the investment incentive certificate in accordance with the temporary article of the Tax Procedure Law will not change the investment contribution amount and that the investment contribution amount subject to reduced corporate tax determined according to the incentive certificate issued by the Ministry of Industry and Technology will not increase within the scope of revaluation.
CONCLUSION Krehir Governorship General Directorate of Revenue Administration has clarified the issue regarding the issue that does not have any clarity in both Article A of the Corporate Tax Law No. and Section of the Corporate Tax General Communiqu No. with its opinion given on. According to the said opinion taxpayers who prefer the method of calculating the Austria Phone Numbers List amount of earnings obtained from investments subject to expansion investment incentive certificates within the scope of Article A of the Corporate Tax Law and to be taken into account in the reduced corporate tax application by proportioning the investment costs to the total fixed assets in determining the earnings obtained from the expansion investments.
The gross amount of fixed asset amounts after revaluation must be taken into account in the calculation. Considering Article of the Tax Procedure Law No. which regulates the Principles to be Followed in Tax Inspections it would be in the interest of taxpayers to act in line with the opinion given in the said ruling in order to avoid any penal sanctions. Moreover although the ruling given is related to the revaluation application to be carried out within the scope of Law No. in line with the opinion given in the relevant ruling the said of Provisional Article and Duplicate Article.
CONCLUSION Krehir Governorship General Directorate of Revenue Administration has clarified the issue regarding the issue that does not have any clarity in both Article A of the Corporate Tax Law No. and Section of the Corporate Tax General Communiqu No. with its opinion given on. According to the said opinion taxpayers who prefer the method of calculating the Austria Phone Numbers List amount of earnings obtained from investments subject to expansion investment incentive certificates within the scope of Article A of the Corporate Tax Law and to be taken into account in the reduced corporate tax application by proportioning the investment costs to the total fixed assets in determining the earnings obtained from the expansion investments.
The gross amount of fixed asset amounts after revaluation must be taken into account in the calculation. Considering Article of the Tax Procedure Law No. which regulates the Principles to be Followed in Tax Inspections it would be in the interest of taxpayers to act in line with the opinion given in the said ruling in order to avoid any penal sanctions. Moreover although the ruling given is related to the revaluation application to be carried out within the scope of Law No. in line with the opinion given in the relevant ruling the said of Provisional Article and Duplicate Article.