Post by amina147 on Mar 7, 2024 9:04:10 GMT -2
The enters the stocks and in parentheses Taxpayers are free to import interest expenses and other parts of exchange rate differences at cost or show them among general expenses. Taxpayers will be able to act as they wish regarding their expenses. With the paragraph i added to the first paragraph of the th article of the Law No. to come into force as of with the Article of the Law No. Except for credit institutions financial institutions financial leasing factoring and financing companies in businesses whose foreign resources exceed their own resources interest commission maturity.
Difference profit share exchange rate on foreign resources used in the enterprise excluding those added to the cost of the investment are exclusive to the excess part. The part decided by the President not to exceed of the total of expenses and cost Austria Phone Numbers List elements made under the difference and similar names has been accepted as a legally unacceptable expense PPEG have ruled that the interest expenses added to the cost of assets are included within the scope of financing expenses and that only the part added to the cost of the investment will not be subject to restriction. Since no expense restrictions can be made on financing expenses that are not associated.
With income statement accounts and there is no separate provision for financing expenses and exchange rate differences included in the commodity cost it is understood that the financing expenses and exchange rate differences added to the commodity cost should be subject to expense restrictions in the period when they are associated with the cost of sales transferred to the income statement. However according to Article of the Tax Procedure Law Interest expenses and exchange rate differences related to loans used in the financing of economic assets For commodities until the date the commodity enters the stocks for other economic assets the part until the end.
Difference profit share exchange rate on foreign resources used in the enterprise excluding those added to the cost of the investment are exclusive to the excess part. The part decided by the President not to exceed of the total of expenses and cost Austria Phone Numbers List elements made under the difference and similar names has been accepted as a legally unacceptable expense PPEG have ruled that the interest expenses added to the cost of assets are included within the scope of financing expenses and that only the part added to the cost of the investment will not be subject to restriction. Since no expense restrictions can be made on financing expenses that are not associated.
With income statement accounts and there is no separate provision for financing expenses and exchange rate differences included in the commodity cost it is understood that the financing expenses and exchange rate differences added to the commodity cost should be subject to expense restrictions in the period when they are associated with the cost of sales transferred to the income statement. However according to Article of the Tax Procedure Law Interest expenses and exchange rate differences related to loans used in the financing of economic assets For commodities until the date the commodity enters the stocks for other economic assets the part until the end.