Post by amina147 on Mar 6, 2024 11:05:04 GMT
Tax In the article of the Law on additional tax regulation, some exceptions taken into account by corporate taxpayers in determining earnings are excluded from the scope of additional tax, and these exceptions are as follows: Profit Exemption of Investment Funds and Partnerships (Article -d of Law No. ). Return Earnings Exemption (Article -i of Law No. ). Profit Exemption for Sell-Rent-Repurchase Transactions (Article -j of Law No. ). Exemption of Income from Asset Lease Transactions (Article -k of Law No. ). Exemption of Earnings from Exchange-Protected Deposits and Participation Accounts (Provisional Article of Law No. ). Investment Deduction Exemption (those subject to withholding within the scope of Provisional Article of Law No.
In the article of the Law on additional tax regulation, some deductions taken into account by corporate taxpayers in determining the taxable base are excluded from the scope Austria Phone Numbers List of tax, and these deductions excluded from the scope of tax are as follows: Discount on Sponsorship Expenses (Article -b of Law No. ). Discount on Donations and Aids (Article -c of Law No. ). Discount on Donations and Aids for Education and Health Facilities and Dormitory Construction (Article -d of Law No. ). Discount on Donations and Aids for Culture and Tourism Purposes (Article -d of Law No. ). Discount on Donations Made to Aid Campaigns Launched by the President Article -e of Law No.
Discount on Cash Donations and Aids Made to the Red rescent Society (Article -f of Law No. ). Discount on Amounts Set aside as Venture Capital Fund According to Article A of Law No. (Article -g of Law No. ). Protected Workplace Discount According to Law No. on Disabled People (Article -h of Law No. ). Donations and Aids Allowed to be Deducted from Corporate Earnings in accordance with Special Laws. Although it is shown in the Other deductions or Other deductions and exceptions lines of the corporate tax return submitted by corporate taxpayers for the accounting period, it is not within the scope of deduction or exception in nature, but is written in these lines of the declaration for the purpose of correct calculation of the tax base.
In the article of the Law on additional tax regulation, some deductions taken into account by corporate taxpayers in determining the taxable base are excluded from the scope Austria Phone Numbers List of tax, and these deductions excluded from the scope of tax are as follows: Discount on Sponsorship Expenses (Article -b of Law No. ). Discount on Donations and Aids (Article -c of Law No. ). Discount on Donations and Aids for Education and Health Facilities and Dormitory Construction (Article -d of Law No. ). Discount on Donations and Aids for Culture and Tourism Purposes (Article -d of Law No. ). Discount on Donations Made to Aid Campaigns Launched by the President Article -e of Law No.
Discount on Cash Donations and Aids Made to the Red rescent Society (Article -f of Law No. ). Discount on Amounts Set aside as Venture Capital Fund According to Article A of Law No. (Article -g of Law No. ). Protected Workplace Discount According to Law No. on Disabled People (Article -h of Law No. ). Donations and Aids Allowed to be Deducted from Corporate Earnings in accordance with Special Laws. Although it is shown in the Other deductions or Other deductions and exceptions lines of the corporate tax return submitted by corporate taxpayers for the accounting period, it is not within the scope of deduction or exception in nature, but is written in these lines of the declaration for the purpose of correct calculation of the tax base.