Post by amina147 on Mar 4, 2024 9:30:30 GMT
For notifications corrected within the 15 days following this period. For corrections to be made in the following periods, the general penalty amount (11,800 TL) will be applied. Doubtful Trade Receivable Limit (OG- 30.12.2023) With the amendment made to Article 323 of the VUK by Law No. 7338 published in the Official Gazette dated 26.10.2021; It has been regulated that receivables that are not paid by the debtor despite a protest or a written request more than once and that do not exceed 3,000 TL may be considered doubtful receivables. Accordingly, as of October 21, 2021, provisions can be made for these receivables not exceeding 3,000 TL and can be taken into account in the profit/loss calculation for the period as an expense.
With the "TPL General Communiqué No. 556", the maximum amount for receivables that are too small to be worth litigation and enforcement proceedings has been determined as 14,000 TL for 2023. INCOME TAX LAW Meal Cost Exemption (OG- 30.12.2023) The exemption amount, which was 110.00 TL per day (excluding VAT) for meals provided to Austria Phone Numbers List personnel in places other than the workplace or workplace outbuildings, has been changed to 170.00 TL (excluding VAT) as of 01.01.2024 .This amount will be considered as 187.00 TL when VAT is included. Transportation Fee Exemption (OG- 30.12.2023) With the Law No. 7194 published in the Official Gazette dated 07.12.2019, in cases where transportation services are not provided by employers in order to enable service personnel to go to and from their workplaces collectively, for the days worked; One-day transportation cost should not exceed 10 TL.
Abated that if the relevant payment is made in the form of a public transport card, ticket or the procurement of payment instruments used for this purpose, the said amount will be exempt from income tax. amount, the excess part and the cash payments made to the service personnel as a transportation fee and the benefits provided for this purpose will be taxed as a fee, and the regulation entered into force as of 01.01.2020. In cases where employers do not provide transportation services in order to enable service personnel to go to and from their workplaces collectively, the daily rate for the days worked is determined as 10 TL (VAT excluded), and it will be increased to 12 TL in 2020 (VAT excluded), 13 TL in 2021 (VAT excluded), and 13 TL in 2022 (VAT excluded.
With the "TPL General Communiqué No. 556", the maximum amount for receivables that are too small to be worth litigation and enforcement proceedings has been determined as 14,000 TL for 2023. INCOME TAX LAW Meal Cost Exemption (OG- 30.12.2023) The exemption amount, which was 110.00 TL per day (excluding VAT) for meals provided to Austria Phone Numbers List personnel in places other than the workplace or workplace outbuildings, has been changed to 170.00 TL (excluding VAT) as of 01.01.2024 .This amount will be considered as 187.00 TL when VAT is included. Transportation Fee Exemption (OG- 30.12.2023) With the Law No. 7194 published in the Official Gazette dated 07.12.2019, in cases where transportation services are not provided by employers in order to enable service personnel to go to and from their workplaces collectively, for the days worked; One-day transportation cost should not exceed 10 TL.
Abated that if the relevant payment is made in the form of a public transport card, ticket or the procurement of payment instruments used for this purpose, the said amount will be exempt from income tax. amount, the excess part and the cash payments made to the service personnel as a transportation fee and the benefits provided for this purpose will be taxed as a fee, and the regulation entered into force as of 01.01.2020. In cases where employers do not provide transportation services in order to enable service personnel to go to and from their workplaces collectively, the daily rate for the days worked is determined as 10 TL (VAT excluded), and it will be increased to 12 TL in 2020 (VAT excluded), 13 TL in 2021 (VAT excluded), and 13 TL in 2022 (VAT excluded.