Post by amina147 on Mar 6, 2024 8:50:56 GMT 5.5
Considering that the decisions made by the judicial authorities are in favor of the taxpayer, we are of the opinion that the regulation will be effective for transactions after the effective date of the Law, and that it may be preferred to apply exceptions for transactions before this date, taking into account the existing judicial decisions. The change in question entered into force on . . , when Law No. was published in the Official Gazette. The Application Period of the Minimum Tax to be Collected from Transmitting Portable (Cellular) Wireless Telephone Devices with a Receiver Has Been Extended.
In the temporary article of the SCT Law, until GTÄ°.P in the list numbered (IV) annexed to this Law. It has been regulated that if the tax calculated according to the rate shown for "transmitting portable (Cellular) wireless Austria Phone Numbers List telephone" devices numbered "Receiver and Transmitter Portable (Cellular) Wireless Telephone" devices is less than TL for each number of these goods, TL tax will be collected for each piece instead of the tax calculated according to the rate. With the amendment made in the temporary article of the Special Consumption Tax Law with Law No. , the duration of the said application was extended to . . (by adding years). In addition, a regulation has been made that the specified tax amount will be increased by the revaluation rate every year.
The amendment in question entered into force on . . , when the Law was published in the Official Gazette. Regulations Made Regarding Other Tax Laws Changes Have Been Made in the Stamp Duty Exemption Application for International Tenders Additional Article of the Stamp Duty Law includes exports and papers that are exempt from stamp duty, provided that it is proven that they are related to exports.With the Law No. , of those put out for international tender or" in the additional article / -a of the Stamp Tax Law and the phrase "in international tenders in full, in those financed with foreign currency" in subparagraph (i) of the same paragraph. removed from the text of the article.
In the temporary article of the SCT Law, until GTÄ°.P in the list numbered (IV) annexed to this Law. It has been regulated that if the tax calculated according to the rate shown for "transmitting portable (Cellular) wireless Austria Phone Numbers List telephone" devices numbered "Receiver and Transmitter Portable (Cellular) Wireless Telephone" devices is less than TL for each number of these goods, TL tax will be collected for each piece instead of the tax calculated according to the rate. With the amendment made in the temporary article of the Special Consumption Tax Law with Law No. , the duration of the said application was extended to . . (by adding years). In addition, a regulation has been made that the specified tax amount will be increased by the revaluation rate every year.
The amendment in question entered into force on . . , when the Law was published in the Official Gazette. Regulations Made Regarding Other Tax Laws Changes Have Been Made in the Stamp Duty Exemption Application for International Tenders Additional Article of the Stamp Duty Law includes exports and papers that are exempt from stamp duty, provided that it is proven that they are related to exports.With the Law No. , of those put out for international tender or" in the additional article / -a of the Stamp Tax Law and the phrase "in international tenders in full, in those financed with foreign currency" in subparagraph (i) of the same paragraph. removed from the text of the article.