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            1. 2,5

As of 28.04.2006 2

RATES OF DELAY SURCHARGE





Period

Rate (%)

02.12.2000-28.03.2001

5

29.03.2001-30.01.2002

10

31.01.2002-11.11.2003

7

12.11.2003-01.03.2005

4




            1. 3

As of 21.04.2006 2,5




TEMPORARY TAX RATES (FOR 2008)

For Income Tax Liables


%15


For Corporation Tax Liables

%20


CHILDREN ALLOWANCE TOTALS EXEMPTED FROM INCOME TAX

(As of 01.01.2008)

Children Allowance exempted from Income tax for each child,( 0-6 ages)

Others

24,74 YTL

12,37 YTL









MEAL ALLOWANCE EXEMPTED FROM INCOME TAX/DAILY

As of 01.01.2008 (Excluding VAT)


9,00 YTL





STAMP DUTY RATES TO BE LEVIED OVER DOCUMENTS RELATING TO CERTAIN TRANSACTIONS (2008)

On Wages


0. 6%


On Rent Contracts

(over the rental fee to be determined according to the contract period)



0.15%

Tender Awards

0.45%

Balance Sheets

17,50 YTL

Profit/Loss Statements

8,60 YTL

Annual Income Tax Returns

22,70 YTL


Annual Corporation tax Returns

30,30 YTL


Income Withholding Tax Returns

15,10 YTL



INCOME TAX TARIFF APPLICABLE ON INCOME

(for the year 2008 )


Income Brackets

Tax Rate (%)

Up to YTL 7.800 ,

15

For YTL 19.800 ; for the first YTL 7.800, YTL 1.170 , for above:

20

For YTL 44.700 ; for the first YTL 19.800, YTL 3.570, for above:

27

For more than YTL 44.700, for the first YTL 44.700, YTL 10.293, for above

35


PENALTIES OF NON-COMPLIANCE ENVISAGED FOR CERTAIN ACTS (year 2008)




Acts of Non-Compliance

Penalty Total

Failure to Issue and to Receive invoices, expense receipts, independent professional vouchers and producer’s receipts



10% (of the amount required to be specified in the invoice)

149 YTL


Failure to Issue and to Receive invoices, expense receipts independent professional vouchers, producers’ receipts (for non-tax liables)

29,8 YTL


Failure to keep available or to display tax plates

149 YTL

Failure to comply with the obligations concerning tax account number (for each transaction of non-compliance)

170 YTL

Failure to comply with the obligation of notification concerning tax account numbers

680 YTL

Failure to provide the information requested by the authorities

(1st Class Merchants)



1490 YTL

Failure to comply with the uniform chart of accounts and the procedures and principles concerning financial statements

3200 YTL




MINIMUM WAGE TOTALS (01.01.2008-30.06.2008)

Ödemeler / Kesintiler

Tutar


Gross Total

608,40

SSK Premium

85,18

Unemployment Insurance Premium

6,08

Income Tax Base

517,14

Income Tax

77,57

Stamp Duty

3,65

Withholdings Total

172,48

Net Total

435,92

UPPER AND LOWER LIMITS TAKEN AS BASIS IN THE CALCULATION OF THE INSURANCE PREMIUM ( year 2008)








Upper Limit (01.01.2008-30.06.2008)

3.954,60 YTL




Lower Limit (01.01.2008 -30.06.2008)

608,40 YTL






UNEMPLOYMENT INSURANCE PREMIUM TOTALS (between 01.01.2008 – 31.12.2008)

From the Worker


1%


From the Employer

2%

Government Contribution

1%



SEVERANCE INDEMNITY TOTALS EXEMPTED FROM INCOME TAX




As of 01.01.2007 1960,69 YTL

As of 01.07.2007 2030,19 YTL



As of 01.01.2008 2087,92 YTL


www.vergidegundem.com



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