Post by amina147 on Mar 6, 2024 3:04:51 GMT -8
As of ., those who are corporate tax taxpayers in Adana, Adıyaman, Diyarbakır, Elazığ, Gaziantep, Hatay, Kahramanmaraş, Kilis, Malatya, Osmaniye and Şanlıurfa Provinces and Gürün District of Sivas Province are exempt from additional tax. Subject of Additional Tax The exemption and discount amounts taken into account in determining corporate income in accordance with the regulations in the Corporate Tax Law and other Laws, and the bases subject to reduced corporate tax within the scope of Article A of Law No. , constitute the subject of additional tax.
All earnings obtained by corporate taxpayers are included in corporate income, and deductions and exemptions regulated in the Corporate Tax Law and other Laws are subject to tax Austria Phone Numbers List by being shown in the Exceptions and discounts to be deducted even if there is a loss and Exceptions and discounts to be deducted in case of profit sections of the corporate tax return. Discount is made in determining the tax base. Exceptions within the Subject of Additional Tax The exceptions included in the Corporate Tax Law and other Laws and falling within the scope of additional tax are as follows: Participation Earnings Exemption (Article -a of Law No. ). Foreign Participation Earnings Exemption (Article -b of Law No.
Exemption for Proceeds from Sale of Foreign Participation Shares (Article -c of Law No. ). Emission Premium Earnings Exemption (Article -ç of Law No. ). Exemption for Gain from Sale of Real Estate, Participation Shares and Funds (Article -e of Law No. ). Exemption for Gain from Sale of Real Estate or Participation Shares of Those Who Are Indebted to Banks, Financial Leasing or Financing Companies or SDIF (Article -f of Law No. ). Foreign Branch Earnings Exemption (Article -g of Law No. ). Foreign Construction, Repair, Installation and Technical Services Earnings Exemption (Article -h of Law No. ). Education and Training Earnings Exemption (Article -ı of Law No. ). Profit Exemption for Managing Companies in Taxation of Foreign Fund Earnings (Article A of Law No.
All earnings obtained by corporate taxpayers are included in corporate income, and deductions and exemptions regulated in the Corporate Tax Law and other Laws are subject to tax Austria Phone Numbers List by being shown in the Exceptions and discounts to be deducted even if there is a loss and Exceptions and discounts to be deducted in case of profit sections of the corporate tax return. Discount is made in determining the tax base. Exceptions within the Subject of Additional Tax The exceptions included in the Corporate Tax Law and other Laws and falling within the scope of additional tax are as follows: Participation Earnings Exemption (Article -a of Law No. ). Foreign Participation Earnings Exemption (Article -b of Law No.
Exemption for Proceeds from Sale of Foreign Participation Shares (Article -c of Law No. ). Emission Premium Earnings Exemption (Article -ç of Law No. ). Exemption for Gain from Sale of Real Estate, Participation Shares and Funds (Article -e of Law No. ). Exemption for Gain from Sale of Real Estate or Participation Shares of Those Who Are Indebted to Banks, Financial Leasing or Financing Companies or SDIF (Article -f of Law No. ). Foreign Branch Earnings Exemption (Article -g of Law No. ). Foreign Construction, Repair, Installation and Technical Services Earnings Exemption (Article -h of Law No. ). Education and Training Earnings Exemption (Article -ı of Law No. ). Profit Exemption for Managing Companies in Taxation of Foreign Fund Earnings (Article A of Law No.