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Conditions for Tax Exemption of Dividend Income

Conditions for Tax Exemption of Dividend Income We hereby inform you that, according to Article 102.1.22-2 of the Tax Code, starting from February 1, 2023, for a period of 5 (five) years, income in the form of dividends, discounts (the difference

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[title]

Requirements for VAT Refunds on Cash and Non-Cash Payments

Requirements for VAT Refunds on Cash and Non-Cash Payments We hereby inform you that, in accordance with Article 165.5 of the Tax Code, VAT refunds are applicable to goods purchased from individuals engaged in retail trade or public catering

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Non-taxable transactions: conditions, regulations

Non-taxable transactions: conditions, regulations According to Article 160.1 of the Tax Code, the transfer of an enterprise by one taxpayer to another within the framework of a single transaction is not considered a taxable transaction. This

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How is the value of an asset determined, and how is tax calculated in case of a price difference?

How is the value of an asset determined, and how is tax calculated in case of a price difference? Please be informed that according to Article 143 of the Tax Code, the value of assets includes the expenses incurred for their purchase, delivery,

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