Post by amina147 on Mar 7, 2024 5:11:12 GMT -5
The Administration in the Official Gazette dated. The obligation to submit blank Form BA andor Form BS notifications due to the absence of any purchases or sales subject to notification has been abolished starting from the notification forms to be submitted for the January period. If the information currently subject to BABS notification can be obtained externally by the Revenue Administration the Revenue Administration is authorized to remove the obligation to include this information in the notifications.
The regulations in the Communiqu are presented below for your information in detail. The obligation to submit an empty BABS notification in cases where there is no transaction subject to notification has been abolished. With the amendment made in the section titled Form of Submission and Completion of Declarations of the General Communiqu of Tax Procedure Law No. which is the Austria Phone Numbers List basic regulation regarding BABS Forms those who are obliged to submit a notification but who are responsible for all purchases andor sales VAT The obligation for taxpayers who are less than TL or whose documents are issued as electronic documents to submit Form BA andor Form BS notifications for the relevant period has been abolished starting from the notification.
Forms to be submitted for the January period. For example for company C which is obliged to submit Form BA and Form BS notification the total amount of documents issued electronically by company D in the February period is TL excluding VAT and the total amount of documents issued on paper excluding VAT is TL. Lets assume it is TL. In addition lets assume that the total amount of documents issued electronically by company C to company E in the same period is TL excluding VAT and that there is no other reportable purchasesale of company C in the relevant month. In this case in the February period Form BA notification of company C considering.
The regulations in the Communiqu are presented below for your information in detail. The obligation to submit an empty BABS notification in cases where there is no transaction subject to notification has been abolished. With the amendment made in the section titled Form of Submission and Completion of Declarations of the General Communiqu of Tax Procedure Law No. which is the Austria Phone Numbers List basic regulation regarding BABS Forms those who are obliged to submit a notification but who are responsible for all purchases andor sales VAT The obligation for taxpayers who are less than TL or whose documents are issued as electronic documents to submit Form BA andor Form BS notifications for the relevant period has been abolished starting from the notification.
Forms to be submitted for the January period. For example for company C which is obliged to submit Form BA and Form BS notification the total amount of documents issued electronically by company D in the February period is TL excluding VAT and the total amount of documents issued on paper excluding VAT is TL. Lets assume it is TL. In addition lets assume that the total amount of documents issued electronically by company C to company E in the same period is TL excluding VAT and that there is no other reportable purchasesale of company C in the relevant month. In this case in the February period Form BA notification of company C considering.