Post by amina147 on Mar 7, 2024 8:41:59 GMT
The reduction listed above Those within the scope of paragraph a are subject to corporate tax and tax deduction Those within the scope of paragraph b are only subject to tax deduction. will be subjected. For capital elements subject to corporate tax and tax deduction the deduction base is the remaining amount after deducting the calculated corporate tax and a deduction will be made on this amount within the scope of Articles and of the KVK and Article of the Income Tax Law. In case of capital reduction by offsetting previous year losses the capital elements subject to such reduction will be determined according to the explanations above However there will be no tax withholding on these amounts.
Capital Elements That Can Be Subject to Capital Decrease Included in the equity capital items of institutions When some account items such as revaluation funds and capital adjustment positive Austria Phone Numbers List differences are withdrawn from the business corporate tax and dividend distributionrelated tax deductions are incurred Some account items such as retained earnings are subject to tax withholding based on dividend distribution when withdrawn from the business. Taxpayers can add the amount in these accounts within the equity items to the capital. In this context in case of capital reduction the items added to the capital in which the capital reduction is made are important in terms of taxation.
With the regulation made in Article B of the reduce their capital which capital element will be considered reduced and to what extent and how this reduced amount will be taxed have been determined. In Article of the Tax Procedure Law the difference between the total boaty mcboatfaceets and liabilities of the enterprise is defined as equity capital. In terms of the Accounting System Implementation General Communique No. equity capital includes paid capital which shows the amount of capital investments made by the business owners or partners in the business.
Capital Elements That Can Be Subject to Capital Decrease Included in the equity capital items of institutions When some account items such as revaluation funds and capital adjustment positive Austria Phone Numbers List differences are withdrawn from the business corporate tax and dividend distributionrelated tax deductions are incurred Some account items such as retained earnings are subject to tax withholding based on dividend distribution when withdrawn from the business. Taxpayers can add the amount in these accounts within the equity items to the capital. In this context in case of capital reduction the items added to the capital in which the capital reduction is made are important in terms of taxation.
With the regulation made in Article B of the reduce their capital which capital element will be considered reduced and to what extent and how this reduced amount will be taxed have been determined. In Article of the Tax Procedure Law the difference between the total boaty mcboatfaceets and liabilities of the enterprise is defined as equity capital. In terms of the Accounting System Implementation General Communique No. equity capital includes paid capital which shows the amount of capital investments made by the business owners or partners in the business.