Post by account_disabled on Mar 16, 2024 6:52:55 GMT
The been made and in practice the definition given below should be taken as reference. According to the notification regulation Article of the Corporate Tax Law. In terms of the application of the article small and mediumsized enterprises SMEs Employing an annual average employee of less than two hundred and fifty people in the accounting period before the date of the merger In determining the criterion of employing less than two hundred and fifty people per year in the accounting period before the date of the merger the annual average number of employees calculated on the basis of insurance declarations will be taken into account.
It refers to businesses whose annual net sales revenue in the income statement for the same accounting period or the total assets of the balance sheet issued at the end of this period do not exceed B TO B Database million Turkish Liras. Example A Ltd. Ltd. According to the insurance declarations submitted in the accounting period a total of employees made declarations during the month period. In addition the total assets of the balance sheet dated . are TL and according to the income statement for the accounting period the net sales revenue is TL. A Ltd. annual average number of employees.
For the accounting period is below and although the total assets of the balance sheet issued at the end of this period are over million TL its annual net sales revenue is million TL.Since it does not exceed A Ltd. in terms of mergers to be realized in . Ltd. of the law. In the application of the article it will be considered as SME. An institution will not be considered within the scope of SME if it employs less than workers but its annual net sales and total net assets are both more than forty.
It refers to businesses whose annual net sales revenue in the income statement for the same accounting period or the total assets of the balance sheet issued at the end of this period do not exceed B TO B Database million Turkish Liras. Example A Ltd. Ltd. According to the insurance declarations submitted in the accounting period a total of employees made declarations during the month period. In addition the total assets of the balance sheet dated . are TL and according to the income statement for the accounting period the net sales revenue is TL. A Ltd. annual average number of employees.
For the accounting period is below and although the total assets of the balance sheet issued at the end of this period are over million TL its annual net sales revenue is million TL.Since it does not exceed A Ltd. in terms of mergers to be realized in . Ltd. of the law. In the application of the article it will be considered as SME. An institution will not be considered within the scope of SME if it employs less than workers but its annual net sales and total net assets are both more than forty.