Gümrük ötv hesaplama

Subject: The Law No. The Law No. Amendments to the tax legislation made through the Law No. This amendment will be effective for financial year and gümrük ötv hesaplama will not be affected.

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Gümrük ötv hesaplama

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Accordingly, doubtful receivables receivables that have not been paid by the debtor despite protest or written request more than once not gümrük ötv hesaplama TL 3, can be set aside free of lawsuits or enforcement proceedings. The depreciation period begins from the accounting period in which the economic assets have been acquired, gümrük ötv hesaplama. The Corporate Tax rate is applied to income from the investment or the other income in a reduced manner depending on the region of the investment until the government contribution amount earned is completely used.

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Gümrük ötv hesaplama

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The depreciation period begins from the accounting period in which the economic assets have been acquired. The amendment does not include a provision related to taxation because of revaluation of the assets. Subject: The Law No. Accordingly; In the calculation of the useful lifetime period on daily basis for newly acquired economic assets, the daily depreciation rates will be calculated by dividing the useful lives announced by the Ministry of Treasury and Finance by Accordingly; In the calculation of the useful lifetime period on daily basis for newly acquired economic assets, the daily depreciation rates will be calculated by dividing the useful lives announced by the Ministry of Treasury and Finance by Accroding to Article of Tax Procedures Code regret filing of tax returns was possible only if it was filed before a tax examination was initiated or before the incident was carried to valuation comission. These materials and the information contained herein are provided by Deloitte Turkey and are-intended to provide general information on a particular subject or subjects and are not on exhaustive treatment of such subject s. With the amendment, the restriction to submit correction returns with regret filing is being limited to the tax type in which the tax examination have been initiated. In case approvals are not received or the procedures are not followed correctly the ledgers will be deemed not certified. Thus it will be possible for taxpayers to submit correction returns with regret for the tax types other than the tax type which is subjected to inspection. Tax inspections are made in the workplace of the taxpayer being subjected to inspections. In accordance with this provision, taxpayers could not submit correction returns with regret filing after tax examination was initiated by the tax examination officer.

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The regulation will come into effect as of The profit arising from the sale of the fixed asset is kept in an account under equity for a maximum of 3 years without being treated as income. Deloitte Turkey expressly disclaims all implied warranties, including, without limitation, warranties of merchantability, title, fitness for a particular purpose, non-infringement, compatibility, security and accuracy. Similar to the certification obligation of ledgers kept in the physical environment, receiving approvals berat or approval of the ledger electronically for e-ledgers will be deemed to be certified. Accordingly, doubtful receivables receivables that have not been paid by the debtor despite protest or written request more than once not exceeding TL 3, can be set aside free of lawsuits or enforcement proceedings 6 Clarification Regarding the Start Date of 3 Year Waiting Period for Renewal Fund The renewal fund is used in cases where a fixed asset is sold to replace it with a new one. The information is not intended to be relied upon as the sole basis for any decision which may affect your personal finances or business, you consult a qualified professional adviser. Without limiting the foregoing, Deloitte Turkey does not warrant that the materials or information contained therein will be error-free or will meet any particular criteria of performance or quality. These materials and the information contained therein are provided as is, and Deloitte Turkey makes no express or implied representations or warranties regarding these materials or the information contained therein. This amendment will enable tax inspection officers to conduct tax inspections remotely. The transferred amounts will not be subject to additional withholding tax according to Article 94 of the Income Tax Law.