Post by amina147 on Mar 6, 2024 11:41:25 GMT
Accordingly, VAT withholding is not applied to purchases within the scope of partial withholding made by those who are included in the scope of force majeure due to the earthquake, during the period when the force majeure is valid (unless the seller taxpayer is also in the earthquake zone). This time, with the VAT Communiqué serial number , the above-mentioned section of the VAT General Application Communiqué was amended; Recipient taxpayers want to get out of the force majeure situation and For this purpose, the force majeure situation can be terminated as a result of their application to the Administration.
In this case, it is possible to apply withholding within the framework of general provisions from the date on which the force majeure situation ceases. If both the seller taxpayer and the Austria Phone Numbers List buyer taxpayer, who are parties to the transaction, are within the scope of force majeure (as in the current situation), withholding will continue to be applied in such purchases within the framework of general provisions. made to the Administration by those who are included in the scope of force majeure but want to continue their activities normally, the force majeure situation will end and the withholding application will continue within the framework of general procedures for purchases within the scope of partial withholding.
The services provided by PTT A . for the execution of postal services will be subject to withholding tax within the scope of labor supply service: I C- .. of the VAT General Application Communiqué. One of the services to which partial withholding will apply, regulated in section no., is labor supply services. With the VAT Communiqué no. , with the amendment made in the section titled Recipients Who Will Apply Withholding and Withholding Rate (I C- ...) of the General Communiqué on VAT Application, PTT A .'s postal services for its fulfillment.
In this case, it is possible to apply withholding within the framework of general provisions from the date on which the force majeure situation ceases. If both the seller taxpayer and the Austria Phone Numbers List buyer taxpayer, who are parties to the transaction, are within the scope of force majeure (as in the current situation), withholding will continue to be applied in such purchases within the framework of general provisions. made to the Administration by those who are included in the scope of force majeure but want to continue their activities normally, the force majeure situation will end and the withholding application will continue within the framework of general procedures for purchases within the scope of partial withholding.
The services provided by PTT A . for the execution of postal services will be subject to withholding tax within the scope of labor supply service: I C- .. of the VAT General Application Communiqué. One of the services to which partial withholding will apply, regulated in section no., is labor supply services. With the VAT Communiqué no. , with the amendment made in the section titled Recipients Who Will Apply Withholding and Withholding Rate (I C- ...) of the General Communiqué on VAT Application, PTT A .'s postal services for its fulfillment.