Post by account_disabled on Mar 16, 2024 9:35:43 GMT
The the profits they distributed. Determinations regarding the violation of the fiveyear offset period due to inconsistency with previous years declarations in the deduction of previous year losses. Determinations regarding the participation earnings exception being applied within the scope of Article a of the Corporate Tax Law KVK and the participation earnings obtained not being shown in the relevant income statement accounts. Determinations showing that the institutions that apply the real estate and participation sales income exemption in Article e of the KVK violate the conditions of the exception.
Determinations that those who borrow from partners or persons related to the partner whose debt amount exceeds three times their equity at the beginning of the period use disguised capital. There is a balance in the receivables from partners account of the balance sheet but no interest income is shown in the income statement. It is determined that the B TO B Database partnership rights or shares were disposed of and this gain was not included in the income tax returns. Determinations that the real estate purchase and sale price was underdeclared According to the information obtained from the land registry offices determinations are made for those who dispose of the real estate they purchased within five years and do not declare income.
Determinations that he did not declare rental income or underdeclared it Detections made about the use of fake or misleading documents due to their content According to the law in order for those who are found to have used false or misleading documents to be invited to explain the amount of the relevant document must be below TL for each document excluding taxes and must not exceed of the taxpayers goods and services purchases in the relevant year. In cases where tax may be lost due to uses above these limits and other acts listed in Article of the TPL the provisions of invitation to explanation will not be applied.
Determinations that those who borrow from partners or persons related to the partner whose debt amount exceeds three times their equity at the beginning of the period use disguised capital. There is a balance in the receivables from partners account of the balance sheet but no interest income is shown in the income statement. It is determined that the B TO B Database partnership rights or shares were disposed of and this gain was not included in the income tax returns. Determinations that the real estate purchase and sale price was underdeclared According to the information obtained from the land registry offices determinations are made for those who dispose of the real estate they purchased within five years and do not declare income.
Determinations that he did not declare rental income or underdeclared it Detections made about the use of fake or misleading documents due to their content According to the law in order for those who are found to have used false or misleading documents to be invited to explain the amount of the relevant document must be below TL for each document excluding taxes and must not exceed of the taxpayers goods and services purchases in the relevant year. In cases where tax may be lost due to uses above these limits and other acts listed in Article of the TPL the provisions of invitation to explanation will not be applied.