Post by amina147 on Mar 6, 2024 3:36:36 GMT -7
In businesses that do not keep books on a balance sheet basis, only the number of employees will be taken into account. Gaining and Losing SME Qualification and Determining its Class Businesses that exceed any of the criteria taken into account when determining SME qualification, with data from the last two accounting periods, will lose their SME qualification.Businesses that fall below the mentioned criteria with their data from the last accounting period will qualify as SMEs. Therefore, businesses that fall below the SME criteria will not be required to meet two-period limits to be classified as SMEs.
Business classes will be determined by data from the last accounting period. The date of the data to be used in determining the SME nature and class of enterprises within the scope of this Regulation; For corporate taxpayers, the end of the month within the declaration filing period specified in the Corporate Tax Law, For income taxpayers, the end of the Austria Phone Numbers List month within the declaration filing period specified in the Income Tax Law will be taken as basis. Previous Regulation Repealed With the entry into force of this Regulation, the Regulation on the Definition, Qualifications and Classification of Small and Medium-Sized Enterprises dated .has been abolished. You can access the original.
Version of the Small and Medium-Sized Enterprises Regulation published in the Official Gazette here . Submission and Payment Periods for Income and Corporate Provisional Tax Declarations for the I. Provisional Tax Period (January-February-March) have been extended. With the Tax Procedural Law Circular No. published by the Revenue Administration; The deadlines for submitting Income and Corporate Provisional Tax Declarations for the I. Provisional Tax Period (January-February-March), which must be submitted by the end of May , , and the payment periods for the taxes accrued on these declarations have been extended until the end of Monday, May , . Tax Procedural Law Circular No.
Business classes will be determined by data from the last accounting period. The date of the data to be used in determining the SME nature and class of enterprises within the scope of this Regulation; For corporate taxpayers, the end of the month within the declaration filing period specified in the Corporate Tax Law, For income taxpayers, the end of the Austria Phone Numbers List month within the declaration filing period specified in the Income Tax Law will be taken as basis. Previous Regulation Repealed With the entry into force of this Regulation, the Regulation on the Definition, Qualifications and Classification of Small and Medium-Sized Enterprises dated .has been abolished. You can access the original.
Version of the Small and Medium-Sized Enterprises Regulation published in the Official Gazette here . Submission and Payment Periods for Income and Corporate Provisional Tax Declarations for the I. Provisional Tax Period (January-February-March) have been extended. With the Tax Procedural Law Circular No. published by the Revenue Administration; The deadlines for submitting Income and Corporate Provisional Tax Declarations for the I. Provisional Tax Period (January-February-March), which must be submitted by the end of May , , and the payment periods for the taxes accrued on these declarations have been extended until the end of Monday, May , . Tax Procedural Law Circular No.