Post by account_disabled on Mar 16, 2024 12:39:11 GMT 7
The taxpayers and located in Turkey but not included in the legal book records can be recorded in the legal books without being taken into account in determining the period earnings by declaring them to the tax offices until . . In this case the assets in question taxable income and Distributable earnings for corporations may be withdrawn from the business without being taken into account in the determination . In this context if the declared immovable properties are included in the business records by contributing them as capital in kind The capital increase decision must have been taken as of the declaration date and Provided that the decision in question is registered in the trade registry by the end of the tenth month following the declaration date.
This provision can be benefited from. A tax will be assessed on the value of the assets declared to the tax offices and this tax will be paid by the end of the month following the month in which the B TO B Database assessment is made . NOT CONSIDERED TAXES AS EXPENSES Taxes paid within the scope of the regulation will not be considered as expenses under any circumstances and cannot be offset against any other taxes. In addition losses arising from the disposal of assets brought to Turkey or recorded in the books cannot be taken into account as expenses or deductions in terms of income and corporate tax.
NO TAX INSPECTION AND ASSESSMENT No tax audit or tax assessment will be made under any circumstances due to the assets reported and declared within the scope of the regulation . However in order to benefit from the exemption for tax inspection and assessment Timely payment of the tax assessed for the reported and declared amounts The declared assets must be brought to Turkey within three months from the date of notification or transferred to an account to be opened.
This provision can be benefited from. A tax will be assessed on the value of the assets declared to the tax offices and this tax will be paid by the end of the month following the month in which the B TO B Database assessment is made . NOT CONSIDERED TAXES AS EXPENSES Taxes paid within the scope of the regulation will not be considered as expenses under any circumstances and cannot be offset against any other taxes. In addition losses arising from the disposal of assets brought to Turkey or recorded in the books cannot be taken into account as expenses or deductions in terms of income and corporate tax.
NO TAX INSPECTION AND ASSESSMENT No tax audit or tax assessment will be made under any circumstances due to the assets reported and declared within the scope of the regulation . However in order to benefit from the exemption for tax inspection and assessment Timely payment of the tax assessed for the reported and declared amounts The declared assets must be brought to Turkey within three months from the date of notification or transferred to an account to be opened.