Post by amina147 on Mar 4, 2024 8:57:42 GMT
A portion of the students' education fees are paid by the embassies and a portion by the embassy employees. In accordance with the Income Tax Law. In accordance with Article 5, it is stated that civil servants who come to Turkey for a certain and temporary duty and their children should not be considered as settled in Turkey, and 50% of the earnings obtained from the services you provide to these people shall be transferred to subparagraph (ğ) of the first paragraph of Article 10 of the Corporate Tax Law. Opinion is requested on whether it can be deducted from the corporate income or not. Since the kindergarten, primary school, secondary school and high school education services provided by the embassy employees in Turkey and the children of civil servants who come to Turkey on temporary duty from international institutions are related to the activities of these persons and/or institutions in Turkey, your income.
From this activity It is not possible for your earnings to be evaluated within the scope of subparagraph (ğ) of the first paragraph of Article 10 of the Corporate Tax Law.Staff Transfer between Private Health Institutions (Circular dated 14/11/2023 and numbered 529020 ) The company continues its commercial activities as a private hospital licensed by the Ministry of Health, each hospital Austria Phone Numbers List has a specialist physician staff assigned by the Ministry of Health and defined to its license in order to employ specialist doctors, there has been a problem in the staff granted to private hospitals in recent years, but no staff is given from the pool of the Ministry of Health, the Ministry has stated in a Circular It is stated that private health institutions allow the transfer of staff among themselves and that these transfers are bought and sold according to the market value, and an opinion is requested on whether.
Teed specialist doctor staff will be recorded as a fixed asset or expense and how the profits will be taxed if these staff are sold in the following years. In Terms of Tax Procedure Law In the concrete case, the amounts paid in return for the specialist doctor positions purchased by the company must be capitalized as intangible rights and amortized, taking into account the useful life of 15 years and the normal depreciation rate of 6.66%, in accordance with section (55) of the mentioned list. In case of sale/transfer of the right, the difference between the price received and the recorded value of this right in the inventory book (the remaining amount after deducting the reserved depreciations) must be transferred to the profit/loss account (without prejudice to the fourth paragraph of Article 328 of Law No.
From this activity It is not possible for your earnings to be evaluated within the scope of subparagraph (ğ) of the first paragraph of Article 10 of the Corporate Tax Law.Staff Transfer between Private Health Institutions (Circular dated 14/11/2023 and numbered 529020 ) The company continues its commercial activities as a private hospital licensed by the Ministry of Health, each hospital Austria Phone Numbers List has a specialist physician staff assigned by the Ministry of Health and defined to its license in order to employ specialist doctors, there has been a problem in the staff granted to private hospitals in recent years, but no staff is given from the pool of the Ministry of Health, the Ministry has stated in a Circular It is stated that private health institutions allow the transfer of staff among themselves and that these transfers are bought and sold according to the market value, and an opinion is requested on whether.
Teed specialist doctor staff will be recorded as a fixed asset or expense and how the profits will be taxed if these staff are sold in the following years. In Terms of Tax Procedure Law In the concrete case, the amounts paid in return for the specialist doctor positions purchased by the company must be capitalized as intangible rights and amortized, taking into account the useful life of 15 years and the normal depreciation rate of 6.66%, in accordance with section (55) of the mentioned list. In case of sale/transfer of the right, the difference between the price received and the recorded value of this right in the inventory book (the remaining amount after deducting the reserved depreciations) must be transferred to the profit/loss account (without prejudice to the fourth paragraph of Article 328 of Law No.