Post by amina147 on Mar 7, 2024 2:27:20 GMT -6
The the amendment. Our Guide number dated. With the Communiqu No. the following explanations are included regarding the abovementioned regulations. Benefiting from the Discount for Five Accounting Periods The reduction in question is valid for capital increases to be made as of. when the amendment made in Article of Law No. and subparagraph i of the first paragraph of Article of the Corporate Tax Law comes into force including the accounting period in which the decision regarding the capital increase or the articles of association are registered at the initial establishment stage.
It will be applied separately for five accounting periods. In case of capital reduction in subsequent periods the portion of the cash capital increase equal to the reduced capital amount will not be Austria Phone Numbers List taken into account in the discount calculation. On the other hand if there is a capital increase in the following periods after the capital reduction is made provided that the conditions are met the discount application can be used for this increased capital amount within the period stipulated in the article depending on the period in which the capital increase is made.
Benefiting from Discount for Capital Increases Made as of. Capital companies will be able to benefit from the said discount application separately for five accounting periods starting from the accounting period in which the cash capital increase is made based on the cash capital increases they have made as of. Benefiting from Discount for Capital Increases Made Before. In accordance with the thirteenth paragraph of the temporary article added to the Corporate Tax Law by Article of Law No. companies that increased their capital before. or were established for the first time will be able to continue to benefit from the said discount separately for five accounting periods including the accounting period.
It will be applied separately for five accounting periods. In case of capital reduction in subsequent periods the portion of the cash capital increase equal to the reduced capital amount will not be Austria Phone Numbers List taken into account in the discount calculation. On the other hand if there is a capital increase in the following periods after the capital reduction is made provided that the conditions are met the discount application can be used for this increased capital amount within the period stipulated in the article depending on the period in which the capital increase is made.
Benefiting from Discount for Capital Increases Made as of. Capital companies will be able to benefit from the said discount application separately for five accounting periods starting from the accounting period in which the cash capital increase is made based on the cash capital increases they have made as of. Benefiting from Discount for Capital Increases Made Before. In accordance with the thirteenth paragraph of the temporary article added to the Corporate Tax Law by Article of Law No. companies that increased their capital before. or were established for the first time will be able to continue to benefit from the said discount separately for five accounting periods including the accounting period.