Post by amina147 on Mar 6, 2024 17:27:42 GMT 8
In case they are disposed of for a price lower than the acquisition price, the difference between the acquisition price and the disposal price is the date of disposal, If they do not redeem or dispose of them through capital reduction within two full years from the date of acquisition, the difference between the acquisition price and the nominal value of the shares or partnership shares will be paid on the last day of the two full year period from the date of acquisition. It was stipulated that the dividends would be considered as distributed dividends and a tax withholding of % would be made on these amounts. ( Our Guide number , dated .) In addition.
The President was given the authority to re-determine this rate by reducing it to zero or increasing it by one fold. Subsequently, by using the said authority with the Presidential Decree No. published in the Official Gazette dated .(double numbered) , the valid withholding tax rate in the above-mentioned regulation was determined as %. Thus, in cases where full taxpayer capital Austria Phone Numbers List companies acquire their own stocks or partnership shares within the scope of the provisions of the Turkish Commercial Code, the rate of withholding tax to be applied on these amounts considered as distributed dividends was reduced from % to Our Announcement No dated.
This time, with the Presidential Decree No. published in the Official Gazette dated ., a change has been made in the withholding tax rate that full taxpayer capital companies must make on the amounts considered as distributed dividends regarding the stocks or partnership shares they acquire. The new regulation in question entered into force as of ., when it was published in the Official Gazette, to be applied regarding the shares acquired as of the publication date of the Decision . Accordingly, Article of the Income Tax Law that must be made on the amounts considered as distributed dividends due to the occurrence of the situations specified in the article; Protected at % in terms of their own shares acquired by fully-fledged taxpayer capital companies whose shares are traded in Borsa Istanbul.
The President was given the authority to re-determine this rate by reducing it to zero or increasing it by one fold. Subsequently, by using the said authority with the Presidential Decree No. published in the Official Gazette dated .(double numbered) , the valid withholding tax rate in the above-mentioned regulation was determined as %. Thus, in cases where full taxpayer capital Austria Phone Numbers List companies acquire their own stocks or partnership shares within the scope of the provisions of the Turkish Commercial Code, the rate of withholding tax to be applied on these amounts considered as distributed dividends was reduced from % to Our Announcement No dated.
This time, with the Presidential Decree No. published in the Official Gazette dated ., a change has been made in the withholding tax rate that full taxpayer capital companies must make on the amounts considered as distributed dividends regarding the stocks or partnership shares they acquire. The new regulation in question entered into force as of ., when it was published in the Official Gazette, to be applied regarding the shares acquired as of the publication date of the Decision . Accordingly, Article of the Income Tax Law that must be made on the amounts considered as distributed dividends due to the occurrence of the situations specified in the article; Protected at % in terms of their own shares acquired by fully-fledged taxpayer capital companies whose shares are traded in Borsa Istanbul.