Post by amina147 on Mar 7, 2024 4:03:10 GMT
The in the Records but Not in the Business Cash balances and receivables from partners that are recorded but not in the business can also be corrected in the records. Thus corporate taxpayers who keep books on a balance sheet basis will have cash assets that do not exist in their businesses although they appear in their balance sheets as of. and the amounts they are receivable from their partners due to transactions outside the main field of activity of the business arising for lending and similar reasons and the amounts they owe to partners.
They will be able to correct their records that is they will be able to delete these receivables by declaring the net receivable amounts between and their transactions in other accounts to the tax Austria Phone Numbers List offices until. including this date. In this context the tax calculated at the rate of percent on the declared amounts will be paid within the declaration filing period. These paid taxes are not deducted from income or corporate taxes Declared amounts and taxes paid will not be considered as expenses in determining the corporate tax base. No additional assessment will be made for the amounts declared in accordance with this paragraph.
Configuration Application and Payment Debtors who want to benefit from the Restructuring Law They must apply to the relevant administration until. including this date The first installment of the amounts to be paid to the Ministry of of Commerce the Social Security Institution the special provincial administrations the municipalities and the collection offices affiliated with YKOBs will be made until. including this date and the other installments will be made in the monthly periods following this date at a maximum. They must pay in fortyeight equal installments. The base and tax increase shall be made as stipulated in this article until including this date.
They will be able to correct their records that is they will be able to delete these receivables by declaring the net receivable amounts between and their transactions in other accounts to the tax Austria Phone Numbers List offices until. including this date. In this context the tax calculated at the rate of percent on the declared amounts will be paid within the declaration filing period. These paid taxes are not deducted from income or corporate taxes Declared amounts and taxes paid will not be considered as expenses in determining the corporate tax base. No additional assessment will be made for the amounts declared in accordance with this paragraph.
Configuration Application and Payment Debtors who want to benefit from the Restructuring Law They must apply to the relevant administration until. including this date The first installment of the amounts to be paid to the Ministry of of Commerce the Social Security Institution the special provincial administrations the municipalities and the collection offices affiliated with YKOBs will be made until. including this date and the other installments will be made in the monthly periods following this date at a maximum. They must pay in fortyeight equal installments. The base and tax increase shall be made as stipulated in this article until including this date.