Post by amina147 on Mar 4, 2024 1:57:31 GMT -7
It is possible for the additional customs tax paid by the company abroad and reflected to the Company within the scope of rebar exports made by the Company to… to be taken into account as an expense in determining your corporate income for 2021, which is the period when it is reflected to the Company by issuing an invoice. Regarding the Taxation of the Payment Made for Testing Services Received from a German Resident Company ( Circular dated 20/11/2023 and No. 71964 ) The company produces steel transport pallets in the automotive industry, and purchases testing services within the borders of Germany from a company residing in Germany, upon the request of some buyers, for the produced and exported pallets.
Within the scope of this service, airbags (airbags) in Germany and invoiced by the party. ) was sent directly to the company from which the testing service will be provided, and the test service provider was subjected to a durability test by placing airbags into the pallets selected by sampling, and requested an opinion on whether a corporate tax deduction Austria Phone Numbers List would be made to the German resident company regarding the product testing service and whether a value added tax would be calculated as responsible is done In the second paragraph of Article 3 of the Corporate Tax Law No. 5520; In the 1st article of the law, it is stipulated that the listed institutions, whose legal and business centers are not both in Turkey, will be taxed only on the earnings they earn in Turkey, on the basis of narrow liability, and in the third paragraph, the earnings and revenues that constitute the corporate income in narrow liability are listed as clauses.
Article 30 of the said Law stipulates that corporate tax will be deducted from the earnings and revenues of institutions subject to limited liability, listed as paragraphs in the article, by those who pay or accrue these earnings and revenues in cash or on account, including advances, and (b) of the first paragraph of the article. In the second paragraph of the article, tax is deducted from self-employment earnings, and in the second paragraph of the article, tax is deducted on the amounts paid or accrued in cash or on account in return for the sale, transfer and assignment of copyright, privilege, trademark, business, trade name, trademark and similar intangible rights, regardless of whether they are included in commercial or agricultural income. It is stipulated that it will be done.
Within the scope of this service, airbags (airbags) in Germany and invoiced by the party. ) was sent directly to the company from which the testing service will be provided, and the test service provider was subjected to a durability test by placing airbags into the pallets selected by sampling, and requested an opinion on whether a corporate tax deduction Austria Phone Numbers List would be made to the German resident company regarding the product testing service and whether a value added tax would be calculated as responsible is done In the second paragraph of Article 3 of the Corporate Tax Law No. 5520; In the 1st article of the law, it is stipulated that the listed institutions, whose legal and business centers are not both in Turkey, will be taxed only on the earnings they earn in Turkey, on the basis of narrow liability, and in the third paragraph, the earnings and revenues that constitute the corporate income in narrow liability are listed as clauses.
Article 30 of the said Law stipulates that corporate tax will be deducted from the earnings and revenues of institutions subject to limited liability, listed as paragraphs in the article, by those who pay or accrue these earnings and revenues in cash or on account, including advances, and (b) of the first paragraph of the article. In the second paragraph of the article, tax is deducted from self-employment earnings, and in the second paragraph of the article, tax is deducted on the amounts paid or accrued in cash or on account in return for the sale, transfer and assignment of copyright, privilege, trademark, business, trade name, trademark and similar intangible rights, regardless of whether they are included in commercial or agricultural income. It is stipulated that it will be done.