Post by amina147 on Mar 9, 2024 3:37:44 GMT
The Decision on State Aids in Investments prepared by the Ministry of Economy and published in the Official Gazette dated. Regarding the implementation of the law article KVGT Serial No. has been published by the Revenue Administration of the Ministry of Finance on the Amendment of the Corporate Tax General Communiqu No. Earnings from investments made within this scope starting from the accounting period in which the investment is partially or fully operated Until the investment contribution amount is reached It will be subject to corporate tax at reduced rates.
Thus by applying a reduced corporate tax the investment in question is supported by the State as much as the reduction in the corporate tax that must be paid. On the other hand with the clause c added to the Austria Phone Numbers List nd paragraph of Article A of the Law by Law No. taxpayers are given the opportunity to benefit from corporate tax at a reduced rate on their earnings arising from other activities under certain conditions during the investment period. In this context corporate tax will be calculated on the profits obtained from investments made and other activities under certain conditions taking into account the rates determined for the province and sector where the investment is located.
What should be understood from investment gains for which reduced corporate tax will be applied from investment income for which reduced corporate tax will be applied has been tried to be explained with various rulings given by the Revenue Administration. In the ruling dated. issued by the Revenue Administration Bursa Tax Office on this subject regarding the implementation of Article A of the Corporate Tax Law No. it is stated that which profit obtained from expansion investment is mentioned in the fourth paragraph of the said article. gross sales profit commercial balance sheet profit or pretax financial profit and in case commercial balance sheet profit.
Thus by applying a reduced corporate tax the investment in question is supported by the State as much as the reduction in the corporate tax that must be paid. On the other hand with the clause c added to the Austria Phone Numbers List nd paragraph of Article A of the Law by Law No. taxpayers are given the opportunity to benefit from corporate tax at a reduced rate on their earnings arising from other activities under certain conditions during the investment period. In this context corporate tax will be calculated on the profits obtained from investments made and other activities under certain conditions taking into account the rates determined for the province and sector where the investment is located.
What should be understood from investment gains for which reduced corporate tax will be applied from investment income for which reduced corporate tax will be applied has been tried to be explained with various rulings given by the Revenue Administration. In the ruling dated. issued by the Revenue Administration Bursa Tax Office on this subject regarding the implementation of Article A of the Corporate Tax Law No. it is stated that which profit obtained from expansion investment is mentioned in the fourth paragraph of the said article. gross sales profit commercial balance sheet profit or pretax financial profit and in case commercial balance sheet profit.