Post by amina147 on Mar 4, 2024 8:56:53 GMT
That the houses were completed and individual title deeds of all members were issued, but the liquidation process could not yet be started due to ongoing lawsuits, that a member who did not fulfill his dues obligations was expelled from membership by court decision and that the house belonging to this member was registered in the name of the cooperative. It is stated that with the decision taken, the board of directors has been authorized to transfer the house in question to a new member, and an opinion is requested on the obligations of the cooperative in terms of corporate tax and VAT application in case the house in question is transferred to a new member above its cost.
In Terms of Corporate Tax Law After meeting the housing needs of the members of the cooperative and distributing their individual title deeds, the process of taking the house of the expelled member into the ownership Austria Phone Numbers List of the cooperative based on the court decision and transferring it to a new member by the cooperative above the cost in line with the decision of the general assembly is considered as a non-partner transaction and is affiliated with the cooperative legal entity due to non-partner transactions. The profits arising from these transactions within a separate economic enterprise deemed to have occurred must be subject to corporate tax. In Terms of Value Added Tax Law After the houses are completed by the cooperative, whose aim and subject is to build houses for its registered members, and they are delivered by individualization on behalf of the cooperative members, it is understood that the house in question.
Which remains in the hands of the cooperative, will be transferred by registering a new member, as a result of the decision to expel a member and the independent section belonging to the member in question is transferred to the cooperative. . Since the transfer in question will be considered as a sale to third parties, Article 1/1 of the Value Added Tax Law No. 3065. will be subject to value added tax according to article to the Children of Civil Servants Coming from Abroad on Temporary Duty Can Benefit from KVK Article 10/1-ğ ( Circular dated 14/11/2023 and No. 519111 ) The company provides kindergarten, primary school, secondary school and high school education in Turkey to the children of foreign embassy employees and the children of civil servants who come to Turkey from international institutions on temporary duty.
In Terms of Corporate Tax Law After meeting the housing needs of the members of the cooperative and distributing their individual title deeds, the process of taking the house of the expelled member into the ownership Austria Phone Numbers List of the cooperative based on the court decision and transferring it to a new member by the cooperative above the cost in line with the decision of the general assembly is considered as a non-partner transaction and is affiliated with the cooperative legal entity due to non-partner transactions. The profits arising from these transactions within a separate economic enterprise deemed to have occurred must be subject to corporate tax. In Terms of Value Added Tax Law After the houses are completed by the cooperative, whose aim and subject is to build houses for its registered members, and they are delivered by individualization on behalf of the cooperative members, it is understood that the house in question.
Which remains in the hands of the cooperative, will be transferred by registering a new member, as a result of the decision to expel a member and the independent section belonging to the member in question is transferred to the cooperative. . Since the transfer in question will be considered as a sale to third parties, Article 1/1 of the Value Added Tax Law No. 3065. will be subject to value added tax according to article to the Children of Civil Servants Coming from Abroad on Temporary Duty Can Benefit from KVK Article 10/1-ğ ( Circular dated 14/11/2023 and No. 519111 ) The company provides kindergarten, primary school, secondary school and high school education in Turkey to the children of foreign embassy employees and the children of civil servants who come to Turkey from international institutions on temporary duty.