Post by amina147 on Mar 6, 2024 12:10:21 GMT
Correction will be made even if it is not taken into account on special principles. Increasing VAT for those who are subject to special principles for reasons other than those mentioned above will not ensure that they return to general principles. Likewise, the fact that those who need to apply special principles due to reasons other than those mentioned above have increased from being subject to special principles. In the refund requests of taxpayers who are excluded from the scope of special principles or not included in the scope of special principles due to the.
VAT increase within the scope of Law No. , if it is determined that there are purchases from taxpayers about whom there are negative issues, the provisions specified in section (IV E- ) of the Austria Phone Numbers List Communiqué will be applied. As of ., if those whose tax audit is ongoing based on the acts in paragraph (b) or (d) of Article of the TPL increase VAT within the scope of Law No. , the increases made for all periods covered by the Law until the completion of the tax audit. Accrual proceedings regarding this matter will be suspended.
Taxpayers who are in this situation and have increased VAT for all of the periods in which they operate in the calendar years , , , and can return to general principles, if the tax audit cannot be concluded within the time specified in the relevant article, or If the existence of these acts is not detected in the tax inspection and the other conditions stipulated in the article are met, the taxes calculated as a result of the tax increase will be paid or if the installment opportunity will be used, it will be fulfilled if a guarantee is provided as stated above. Revenue Based Taxation Applicable to Minibus Operators.
VAT increase within the scope of Law No. , if it is determined that there are purchases from taxpayers about whom there are negative issues, the provisions specified in section (IV E- ) of the Austria Phone Numbers List Communiqué will be applied. As of ., if those whose tax audit is ongoing based on the acts in paragraph (b) or (d) of Article of the TPL increase VAT within the scope of Law No. , the increases made for all periods covered by the Law until the completion of the tax audit. Accrual proceedings regarding this matter will be suspended.
Taxpayers who are in this situation and have increased VAT for all of the periods in which they operate in the calendar years , , , and can return to general principles, if the tax audit cannot be concluded within the time specified in the relevant article, or If the existence of these acts is not detected in the tax inspection and the other conditions stipulated in the article are met, the taxes calculated as a result of the tax increase will be paid or if the installment opportunity will be used, it will be fulfilled if a guarantee is provided as stated above. Revenue Based Taxation Applicable to Minibus Operators.