Post by amina147 on Mar 6, 2024 23:57:27 GMT -8
The TL Profit share gross amount TL Amount not to be declared x TL Amount to be declared TL Calculated Income Tax TL amount required to be deducted TL Income Tax Payable. TL Example In Mr. R obtained TL rental income from the apartment he rented as a residence and TL gross profit share all of which was taxed through withholding due to the distribution of profits from the joint stock company of which he is a partner. housing rental income TL Dividend gross TL Half of the profit share TL obtained by Mr.
From the joint stock company of which he is a partner will be exempt from income tax and will not be declared. Since the remaining half of the profit share after the exemption and the total of Austria Phone Numbers List housing rental income exceed the declaration limit of TL the entire amount of TL will be declared. Although half of the dividends obtained from joint stock companies are exempt from income tax according to Article of the Income Tax Law the entire dividend will be taken into account in the evaluation of whether an exemption will be applied to residential rental income.
Accordingly since the total income obtained TL does not exceed the amount determined for wage income in the third tranche of the tariff written in Article of the Income Tax Law for the year TL the amount of TL It is possible to apply an exception for housing rental income. The amount reached by applying real or lump sum expense to the remaining amount after applying the exemption to residential rental income will be declared.
From the joint stock company of which he is a partner will be exempt from income tax and will not be declared. Since the remaining half of the profit share after the exemption and the total of Austria Phone Numbers List housing rental income exceed the declaration limit of TL the entire amount of TL will be declared. Although half of the dividends obtained from joint stock companies are exempt from income tax according to Article of the Income Tax Law the entire dividend will be taken into account in the evaluation of whether an exemption will be applied to residential rental income.
Accordingly since the total income obtained TL does not exceed the amount determined for wage income in the third tranche of the tariff written in Article of the Income Tax Law for the year TL the amount of TL It is possible to apply an exception for housing rental income. The amount reached by applying real or lump sum expense to the remaining amount after applying the exemption to residential rental income will be declared.