Post by amina147 on Mar 6, 2024 4:48:53 GMT
It will happen. Therefore, in cases where surveillance, protection and prevention of unfair competition practices are not applied, the import VAT to be calculated may be subject to deduction, on the other hand, additional difference VATs calculated due to the creation of additional customs value and financial liability due to the surveillance, protection and prevention of unfair competition practices. will not be subject to discount.
It will be possible to consider non-deductible VAT as an expense or cost, depending on the nature of the goods subject to import, within the scope of Article of the VAT Law.More clearly, in Austria Phone Numbers List accordance with the regulation in Article of the Tax Procedure Law, the non-deductible (difference) VAT arising due to the import of stocks will be required to be added to the cost of the relevant stock, and the non-deductible (difference) VAT arising during the import of economic assets other than stocks will be mandatory. 's, depending on preference, can be added to the cost of the relevant asset or can be taken into account as a direct expense.
The mentioned VAT deduction ban is only valid for VAT paid within the scope of surveillance and protection measures, and VAT paid due to reference price applications will continue to be subject to deduction under general provisions. The decision in question entered into force on . . , when it was published in the Official Gazette. You can access the original version of the "Presidential Decree No. " published in the Official Gazette here.
It will be possible to consider non-deductible VAT as an expense or cost, depending on the nature of the goods subject to import, within the scope of Article of the VAT Law.More clearly, in Austria Phone Numbers List accordance with the regulation in Article of the Tax Procedure Law, the non-deductible (difference) VAT arising due to the import of stocks will be required to be added to the cost of the relevant stock, and the non-deductible (difference) VAT arising during the import of economic assets other than stocks will be mandatory. 's, depending on preference, can be added to the cost of the relevant asset or can be taken into account as a direct expense.
The mentioned VAT deduction ban is only valid for VAT paid within the scope of surveillance and protection measures, and VAT paid due to reference price applications will continue to be subject to deduction under general provisions. The decision in question entered into force on . . , when it was published in the Official Gazette. You can access the original version of the "Presidential Decree No. " published in the Official Gazette here.