Post by amina147 on Mar 9, 2024 4:07:32 GMT
The that are not accrued on time on behalf of the tenant due to the exception will be collected with delay interest without any tax loss penalty. This provision will also apply if the rights and obligations arising from the contract regarding the saleleasebuyback transaction are transferred by the tenant to third parties. Value Added Tax Exemption The following clause has been added to Article of Law No. and the fourth paragraph of Article of Value Added Tax Law No. y Within the scope of the Financial Leasing Factoring and Financing Companies Law No.
Dated to be applied to all kinds of movable and immovable properties purchased from the tenant and leased back by financial leasing companies participation banks and development and investment banks and the value of the asset subject to lease. property subject to lease to the lessor rental and transfer to the sellers provided that the ownership will be transferred Austria Phone Numbers List to the tenant at the end of the contract period. Within the scope of the exemption the value added tax incurred in the acquisition of all kinds of movable and immovable properties transferred to financial leasing companies participation banks and development and investment banks and which cannot be eliminated by deduction until.
The period of transfer is taken into account as an expense in determining the income or corporate tax base for the accounting period in which the transfer is made. . With the change made The sale of immovable properties sold to be leased back to Financial Leasing companies the rental of these immovable properties to the sellers and their transfer back to the seller at the end of the contract period are exempt from VAT. The value added tax arising from the movable or immovable property subject to transfer and which cannot be eliminated through deduction until the period of sale will be recorded.
Dated to be applied to all kinds of movable and immovable properties purchased from the tenant and leased back by financial leasing companies participation banks and development and investment banks and the value of the asset subject to lease. property subject to lease to the lessor rental and transfer to the sellers provided that the ownership will be transferred Austria Phone Numbers List to the tenant at the end of the contract period. Within the scope of the exemption the value added tax incurred in the acquisition of all kinds of movable and immovable properties transferred to financial leasing companies participation banks and development and investment banks and which cannot be eliminated by deduction until.
The period of transfer is taken into account as an expense in determining the income or corporate tax base for the accounting period in which the transfer is made. . With the change made The sale of immovable properties sold to be leased back to Financial Leasing companies the rental of these immovable properties to the sellers and their transfer back to the seller at the end of the contract period are exempt from VAT. The value added tax arising from the movable or immovable property subject to transfer and which cannot be eliminated through deduction until the period of sale will be recorded.