Post by account_disabled on Mar 13, 2024 23:33:31 GMT -8
The be accepted. However in this case it should not be forgotten that the accuracy of the companies selected as precedents in the taxpayers study will be subject to more detailed evaluations. Question How Many Years Has the Duration of Advance Pricing Agreements Been Extended Agreements that were previously valid for years from the date of signing the agreement will be valid for years with the new legislation. Question Is it Possible to Apply the Advance Pricing Agreement to the Past With the new legislation the Taxpayer and the Administration can ensure that the determined method is applied to past taxation periods that have not expired by including.
It within the scope of the agreement if it is possible to apply the regret and correction provisions of the Tax Procedure Law and the agreement conditions are also valid in these periods. In this case the signed agreement B TO B Database replaces the notification petition included in the said provisions. Declaration and payment transactions are also developed accordingly. Question Does Fulfilling Documentation Obligations Provide Penal Reduction With the new legislation tax loss penalties will be applied at a discount for taxes that have not been accrued on time or have been accrued incompletely due to profits distributed in a disguised manner provided that the documentation obligations regarding transfer pricing are fulfilled in full and on time.
Errors and omissions that do not affect the basis of documentation will not constitute an obstacle to the application of penalty reduction. It is not possible to benefit from the reduced penalty application in case of smuggling crimes and penalties in Article of the Tax Procedure Law and tax loss. New errors and omissions will not prevent the application of penalty reduction. In case of smuggling crimes and penalties stated in VUK Article and tax loss the reduced penalty cannot be used. Question What are the New Certification Regulations for Multinational Turkish Companies.
It within the scope of the agreement if it is possible to apply the regret and correction provisions of the Tax Procedure Law and the agreement conditions are also valid in these periods. In this case the signed agreement B TO B Database replaces the notification petition included in the said provisions. Declaration and payment transactions are also developed accordingly. Question Does Fulfilling Documentation Obligations Provide Penal Reduction With the new legislation tax loss penalties will be applied at a discount for taxes that have not been accrued on time or have been accrued incompletely due to profits distributed in a disguised manner provided that the documentation obligations regarding transfer pricing are fulfilled in full and on time.
Errors and omissions that do not affect the basis of documentation will not constitute an obstacle to the application of penalty reduction. It is not possible to benefit from the reduced penalty application in case of smuggling crimes and penalties in Article of the Tax Procedure Law and tax loss. New errors and omissions will not prevent the application of penalty reduction. In case of smuggling crimes and penalties stated in VUK Article and tax loss the reduced penalty cannot be used. Question What are the New Certification Regulations for Multinational Turkish Companies.