Post by amina147 on Mar 9, 2024 4:15:20 GMT
The applied within the scope of the th paragraph of the temporary article of the KVK does not cover exchange rate differences if exchange rate difference income occurs in the conversion of foreign currencies within this scope to KKM accounts such exchange difference gains will be subject to corporate tax. You can access the original version of the Presidential Decree No. published in the Official Gazette here . Significant changes have been made in VAT practices with the Communiqu Serial No. on the Amendment of the Value Added Tax General Application Communiqu published in the Official Gazette dated.
The regulations in the aforementioned Communiqu are presented below for your information in detail. In Withholding Procedures the Deduction Time of the VAT Amount Declared After the Legal Period has been Determined Austria Phone Numbers List the Submission Date of VAT Declaration No. Belonging to the Period in which the Payment for this Declaration was Made at the earliest. VAT withholding practice means that the tax calculated on the delivery or service fee is declared and paid partially or completely by those who deal with these transactions as tax responsible not by those who make the delivery or service.
In the application of withholding the tax is declared by the buyers with the VAT Declaration No. belonging to the tax responsible in the period in which the transaction subject to withholding is carried out except for general budget administrations is subject to VAT and will use the delivery or service for which the withholding is applied in transactions for which the right to discount is granted the amount declared as responsible is subject to deduction in the VAT Declaration No. which must be submitted within the month in which the declaration is made. There is no requirement to pay the declared amount. This time with the amendment made in the section titled Discount.
The regulations in the aforementioned Communiqu are presented below for your information in detail. In Withholding Procedures the Deduction Time of the VAT Amount Declared After the Legal Period has been Determined Austria Phone Numbers List the Submission Date of VAT Declaration No. Belonging to the Period in which the Payment for this Declaration was Made at the earliest. VAT withholding practice means that the tax calculated on the delivery or service fee is declared and paid partially or completely by those who deal with these transactions as tax responsible not by those who make the delivery or service.
In the application of withholding the tax is declared by the buyers with the VAT Declaration No. belonging to the tax responsible in the period in which the transaction subject to withholding is carried out except for general budget administrations is subject to VAT and will use the delivery or service for which the withholding is applied in transactions for which the right to discount is granted the amount declared as responsible is subject to deduction in the VAT Declaration No. which must be submitted within the month in which the declaration is made. There is no requirement to pay the declared amount. This time with the amendment made in the section titled Discount.