Post by amina147 on Mar 9, 2024 3:54:42 GMT
The this exception regarding foreign currencies and gold accounts converted into Turkish lira deposit and participation accounts at the conversion rateprice within the period and manner specified in this article. The exemption provisions in the first second and third paragraphs of this article are also applied to the earnings of income taxpayers who keep books on the balance sheet basis under the same conditions. In case of withdrawal from the Turkish lira deposit or participation account before the maturity date taxes not accrued on time due to the amounts exempted within the scope of this article will be collected together with the delay interest by imposing a tax loss penalty.
After the mentioned legal regulation secondary regulations regarding the details of the regulation were made by publishing the corporate tax general communiqu serial number. In this context the scope of application regarding exception applications is as follows IV. Exemption Application for Foreign Currencies Converted to Turkish Lira until the Submission Date of the Austria Phone Numbers List Declaration for the the foreign currencies of corporate taxpayers and income taxpayers who keep books on a balance sheet basis in their balance sheets dated. Conversion to Turkish Lira until the submission date of the declaration for the fourth provisional tax period and If they deposit the TL denominated asset thus created into an exchange rate protected depositparticipation account with a maturity of at least months.
The following earnings will be exempt from tax The part of the exchange rate difference gains that will arise from the endofperiod valuation of foreign currencies converted into Turkish lira dated. corresponding to the last provisional tax period. and. Interestprofit shares to be obtained at the end of maturity including exchange rate differences for the last quarter taxation period of and endofperiod valuation. It should be emphasized that both inperiod and endofperiod exchange rate differences can be determined according.
After the mentioned legal regulation secondary regulations regarding the details of the regulation were made by publishing the corporate tax general communiqu serial number. In this context the scope of application regarding exception applications is as follows IV. Exemption Application for Foreign Currencies Converted to Turkish Lira until the Submission Date of the Austria Phone Numbers List Declaration for the the foreign currencies of corporate taxpayers and income taxpayers who keep books on a balance sheet basis in their balance sheets dated. Conversion to Turkish Lira until the submission date of the declaration for the fourth provisional tax period and If they deposit the TL denominated asset thus created into an exchange rate protected depositparticipation account with a maturity of at least months.
The following earnings will be exempt from tax The part of the exchange rate difference gains that will arise from the endofperiod valuation of foreign currencies converted into Turkish lira dated. corresponding to the last provisional tax period. and. Interestprofit shares to be obtained at the end of maturity including exchange rate differences for the last quarter taxation period of and endofperiod valuation. It should be emphasized that both inperiod and endofperiod exchange rate differences can be determined according.