Post by amina147 on Mar 4, 2024 8:57:27 GMT
In Terms of Value Added Tax Law Established by the "Law on the Establishment of the State Supply Office" dated 11/3/1954 and numbered 6400, the latest version of which is determined in the main statute put into effect by the Presidential Decree within the framework of the "Decree Law No. 233 on Public Economic Enterprises" and the provisions contained in the said Decree. It is an economic state enterprise with legal personality and aims to realize the public interest... It is possible to exempt from VAT the free mask delivery made before the mask export to be carried out by your company, in accordance with Article 17/2-b of the VAT Law.
Profit from Duty Free Shops (Circular dated 15/11/2023 and numbered 1286694 ) It has been stated that the company is engaged in the wholesale sale of tobacco products and sells the cigarettes purchased from companies resident abroad to "...", which are duty-free shops operating at the entrance and exit gates of the Republic of Turkey, within the scope of transit trade, without Austria Phone Numbers List nationalizing them, and due to this sales transaction, it is subject to the Corporate Tax Law. Opinion was requested on whether to benefit from the 1 point discount in Article 32. Corporate tax rate for profits obtained from selling cigarettes purchased abroad to duty-free stores.
It is possible to apply a 1 point discount for taxation periods before 2023, and a 5 point discount for 2023 and subsequent taxation periods. Regarding the Deduction of Additional Customs Tax Paid Abroad from Corporate Earnings ( Circular dated 16/11/2023 and No. 23680 ) The company is engaged in the production and export of rebar, additional customs duty (25% within the scope of Section 232) is applied on the export of the rebar produced to (…),… It was stated that it was received in January and that the additional customs duty was accrued and invoiced by the Customs Administration, and an opinion was requested regarding the period in which the additional customs duty paid for your exports would be recorded as an expense.
Profit from Duty Free Shops (Circular dated 15/11/2023 and numbered 1286694 ) It has been stated that the company is engaged in the wholesale sale of tobacco products and sells the cigarettes purchased from companies resident abroad to "...", which are duty-free shops operating at the entrance and exit gates of the Republic of Turkey, within the scope of transit trade, without Austria Phone Numbers List nationalizing them, and due to this sales transaction, it is subject to the Corporate Tax Law. Opinion was requested on whether to benefit from the 1 point discount in Article 32. Corporate tax rate for profits obtained from selling cigarettes purchased abroad to duty-free stores.
It is possible to apply a 1 point discount for taxation periods before 2023, and a 5 point discount for 2023 and subsequent taxation periods. Regarding the Deduction of Additional Customs Tax Paid Abroad from Corporate Earnings ( Circular dated 16/11/2023 and No. 23680 ) The company is engaged in the production and export of rebar, additional customs duty (25% within the scope of Section 232) is applied on the export of the rebar produced to (…),… It was stated that it was received in January and that the additional customs duty was accrued and invoiced by the Customs Administration, and an opinion was requested regarding the period in which the additional customs duty paid for your exports would be recorded as an expense.