Post by amina147 on Mar 6, 2024 5:05:11 GMT -6
Development and Support Administration, proving their status, to the tax office to which they are affiliated by the end of the month following the month in which the corporate tax return is submitted. Calculation, Declaration and Payment of Tax The base of the additional tax to be calculated by corporate taxpayers is of the Law. These are the discounts and exceptions determined in the article and the discounted corporate tax base amounts determined based on the provision of Article A of the Corporate Tax Law. An additional tax of % will be calculated based on the determined bases, in accordance with the provision of the Law, by showing it in the corporate tax return submitted for.
An additional % will be applied to the participation earnings within the scope of Article -a of the Corporate Tax Law, as well as foreign subsidiary earnings and foreign branch profits obtained abroad, regulatd in subparagraphs (b) and (g) of the Austria Phone Numbers List same paragraph, which carry a tax burden of at least %. tax will be calculated. Additional tax will be calculated at the rate of % on the profits from sales of foreign participation shares and profits from foreign construction, repair and technical services regulated in paragraphs - (c) and (h) of the Corporate Tax Law, and the minimum tax in the country where these profits are obtained is If documents proving that it carries a tax burden of % are submitted to the tax offices affiliated with it in terms of corporate tax , % of the % tax calculated on these exemptions will be refunded.
The refunds in question will be made by the tax offices in accordance with the explanations made in the third section of the Income Tax General Communiqué No.Taxpayers who have a commercial loss in their corporate tax return for , who have a current year loss due to exemptions, or who do not have a base subject to corporate tax will also calculate additional tax based on the discount and exemption amounts they benefit from during this period. Additional tax will not be calculated on previous year losses that are subject to deduction in the corporate tax return submitted for . The calculated additional tax will be paid in two equal installments, the first installment within the corporate tax payment period and the second installment within the fourth month following this period.
An additional % will be applied to the participation earnings within the scope of Article -a of the Corporate Tax Law, as well as foreign subsidiary earnings and foreign branch profits obtained abroad, regulatd in subparagraphs (b) and (g) of the Austria Phone Numbers List same paragraph, which carry a tax burden of at least %. tax will be calculated. Additional tax will be calculated at the rate of % on the profits from sales of foreign participation shares and profits from foreign construction, repair and technical services regulated in paragraphs - (c) and (h) of the Corporate Tax Law, and the minimum tax in the country where these profits are obtained is If documents proving that it carries a tax burden of % are submitted to the tax offices affiliated with it in terms of corporate tax , % of the % tax calculated on these exemptions will be refunded.
The refunds in question will be made by the tax offices in accordance with the explanations made in the third section of the Income Tax General Communiqué No.Taxpayers who have a commercial loss in their corporate tax return for , who have a current year loss due to exemptions, or who do not have a base subject to corporate tax will also calculate additional tax based on the discount and exemption amounts they benefit from during this period. Additional tax will not be calculated on previous year losses that are subject to deduction in the corporate tax return submitted for . The calculated additional tax will be paid in two equal installments, the first installment within the corporate tax payment period and the second installment within the fourth month following this period.
