Post by amina147 on Mar 8, 2024 21:37:50 GMT -6
The occur within the period if it is not known how much of your joint general expenses and other operating income and expenses are related to the expansion investment the transactions will be made as stated above. It is possible to show the calculations in the records as of the end of each provisional taxation period. In the said provisions It has been stated that the term earnings from investment should be understood as commercial balance sheet profit. Calculation Method of Profit from Expansion Investment.
In the application of Article A of the Law in cases where the gain arising from the expansion investment cannot be determined separately the commercial balance sheet profit corresponding to the ratio to be found as a result of the ratio of the expansion investment amount to the total fixed asset amount registered in the assets of the institution at the end of the period Austria Phone Numbers List should be taken into account as the gain arising from the expansion investment. On the other hand during this calculation the registered value of the fixed assets included in the business assets will be taken into account with their revalued amounts. In the section titled Reduced corporate tax application on earnings arising from expansion investments of KVGT Serial No.
From the expression total fixed assets registered in the assets of the institution at the end of the period in accordance with Article of the Tax Procedure Law it is understood that the economic assets that constitute the subject of depreciation are understood hence the vacant land. Amounts related to land and other assets that are not subject to depreciation are not taken into account in this calculation the fixed asset amount the gross amounts of these assets before deducting the accumulated depreciation should be taken into account. In the same section of the communiqu explanations are included regarding taking into account the values resulting.
In the application of Article A of the Law in cases where the gain arising from the expansion investment cannot be determined separately the commercial balance sheet profit corresponding to the ratio to be found as a result of the ratio of the expansion investment amount to the total fixed asset amount registered in the assets of the institution at the end of the period Austria Phone Numbers List should be taken into account as the gain arising from the expansion investment. On the other hand during this calculation the registered value of the fixed assets included in the business assets will be taken into account with their revalued amounts. In the section titled Reduced corporate tax application on earnings arising from expansion investments of KVGT Serial No.
From the expression total fixed assets registered in the assets of the institution at the end of the period in accordance with Article of the Tax Procedure Law it is understood that the economic assets that constitute the subject of depreciation are understood hence the vacant land. Amounts related to land and other assets that are not subject to depreciation are not taken into account in this calculation the fixed asset amount the gross amounts of these assets before deducting the accumulated depreciation should be taken into account. In the same section of the communiqu explanations are included regarding taking into account the values resulting.