Post by amina147 on Mar 4, 2024 8:30:05 GMT
In Terms of Corporate Tax These obligations of the cooperatives, whose corporate tax liability was established before 01.012018 due to their non-partner transactions, will be terminated as of the said date, and a separate corporate tax liability will be established on behalf of the economic enterprise that is considered to be affiliated with the cooperative as of this date. Since the sale of workplaces by the cooperative to persons other than its members will be considered a non-partner transaction, your earnings arising from this transaction must be subject to corporate tax at a separate economic enterprise that is considered to be generated by the cooperative legal entity.
On the other hand, in subparagraph (2) of the second paragraph of Article 75 of the Income Tax Law No. 193; It has been stated that the earnings arising from participation shares (dividend shares of limited Austria Phone Numbers List company partners, business partnership partners and limited partners, and earnings distributed by cooperatives are included in this group. The distribution of profits arising from the transactions of cooperatives with their partners to the partners in proportion to their transactions with the cooperative is not considered as profit distribution.) is stated to be movable capital income. , in subparagraph (6/bi) of the first paragraph of Article 94; by fully taxpayer institutions; 15% of the dividends written in subparagraphs (1), (2) and (3) of the second paragraph of Article 75, distributed to full taxpayer real persons.
Those who are not income and corporate tax payers and those who are exempt from income tax (adding the profit to the capital is not considered a profit distribution). (With the Presidential Decree No. 4936 published in the Official Gazette No. 31697 dated 22/12/2021, it is stipulated that a withholding rate of 10%) will be made. If the profits obtained from the workplaces in question sold to persons other than members are distributed to the partners, a withholding must be made on the distributed amount in accordance with paragraph (6/bi) of Article 94 of the Income Tax Law, and the withholding rate on that date must be taken into account when making the withholding. In Terms of Value Added Tax Law Workplace deliveries within the … site of Cooperatives established for the purpose of establishin.
On the other hand, in subparagraph (2) of the second paragraph of Article 75 of the Income Tax Law No. 193; It has been stated that the earnings arising from participation shares (dividend shares of limited Austria Phone Numbers List company partners, business partnership partners and limited partners, and earnings distributed by cooperatives are included in this group. The distribution of profits arising from the transactions of cooperatives with their partners to the partners in proportion to their transactions with the cooperative is not considered as profit distribution.) is stated to be movable capital income. , in subparagraph (6/bi) of the first paragraph of Article 94; by fully taxpayer institutions; 15% of the dividends written in subparagraphs (1), (2) and (3) of the second paragraph of Article 75, distributed to full taxpayer real persons.
Those who are not income and corporate tax payers and those who are exempt from income tax (adding the profit to the capital is not considered a profit distribution). (With the Presidential Decree No. 4936 published in the Official Gazette No. 31697 dated 22/12/2021, it is stipulated that a withholding rate of 10%) will be made. If the profits obtained from the workplaces in question sold to persons other than members are distributed to the partners, a withholding must be made on the distributed amount in accordance with paragraph (6/bi) of Article 94 of the Income Tax Law, and the withholding rate on that date must be taken into account when making the withholding. In Terms of Value Added Tax Law Workplace deliveries within the … site of Cooperatives established for the purpose of establishin.