Gümrük ötv hesaplama

Subject: The Law No. The Law No. Amendments to the tax legislation made through the Law No.

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Gümrük ötv hesaplama

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Thus it gümrük ötv hesaplama be possible for taxpayers to submit correction returns with regret for the tax types other than the tax type which is subjected to inspection.

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Gümrük ötv hesaplama

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Please see www. Economic assets subject to depreciation are depreciated according to their useful lives determined and announced by the Ministry of Treasury and Finance. Toggle navigation. On the other hand, filing and payment dates have not been amended by this Law; therefore, the corporate tax and personal income tax filing and payment dates have remained the same. Deloitte Turkey. This amendment will be effective for financial year and returns will not be affected. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Economic assets subject to depreciation are depreciated according to their useful lives determined and announced by the Ministry of Treasury and Finance. The below items will be included in the cost value:. The increases that will occur in the value of immovables and other depreciable economic assets as a result of the revaluation shall be recorded in a special account under the equity section of the balance sheet. Subject: The Law No.

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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. The below items will be included in the cost value:. In case approvals are not received or the procedures are not followed correctly the ledgers will be deemed not certified. 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. 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. 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. The transferred amounts will not be subject to additional withholding tax according to Article 94 of the Income Tax Law. This amendment will be effective for financial year and returns will not be affected. 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. In order to benefit from this exemption, a bank account shall be registered in a bank resident in Turkey and all the revenue shall be collected with this bank account. Numara : On the other hand, filing and payment dates have not been amended by this Law; therefore, the corporate tax and personal income tax filing and payment dates have remained the same.