Post by amina147 on Mar 4, 2024 8:29:46 GMT
Accordingly, it is possible for the treatment and medication expenses of the service personnel working for you at the workplace or in the outbuilding of the workplace to be taken into account as expenses in determining your self-employment earnings within the scope of subparagraph (2) of the first paragraph of Article 68 of Law No. 193. According to the provisions and explanations given above, the amounts shown in the documents issued on behalf of the employee due to the treatment services received by the service personnel working for you from private health service providers and paid by you because they are not covered by the Social Security Institution are released in accordance with subparagraph (2) of the first paragraph of Article 68 of Law No. 193. It is not possible to make a deduction in determining professional earnings.
On the other hand, it is possible to consider the health expenses outside the workplace, which belong to the service personnel working for you and are covered by you, as wages and as an expense within the scope of subparagraph (1) of the first paragraph of Article 68 of Law No. 193 by adding them to the employee's income tax base and subjecting Austria Phone Numbers List them to withholding. . Whether the Psychological Counseling Service Received by Self-Employed Persons Will Be Accepted as "Health Expenditure" (Circular dated 02.11.2023 and No. 26606) An opinion is requested on whether the psychological counseling expenses you have received for yourself as a self-employed person will be deducted in your annual income tax return within the scope of health expenses.
It is not possible for the remote psychological consultancy service you received from the "..." website to be evaluated within the scope of "health expenditure" specified in subparagraph (2) of the first paragraph of Article 89 of the Income Tax Law and in the said Communiqué and to be deducted in determining your income tax base. SPECIFICATIONS RELATED TO THE CORPORATE TAX LAW Regarding Whether There Will Be Withholding Due to Software Purchased from a Swedish Resident Company ( Circular dated 01/11/2023 and No. 491893 ) It has been stated that the company is the distributor of a resident company, that various electronic card systems, security systems and encrypted safe systems are provided, and that software to be loaded into electronic systems is purchased from the relevant company and sold to domestic companies after providing installation and commissioning services.
On the other hand, it is possible to consider the health expenses outside the workplace, which belong to the service personnel working for you and are covered by you, as wages and as an expense within the scope of subparagraph (1) of the first paragraph of Article 68 of Law No. 193 by adding them to the employee's income tax base and subjecting Austria Phone Numbers List them to withholding. . Whether the Psychological Counseling Service Received by Self-Employed Persons Will Be Accepted as "Health Expenditure" (Circular dated 02.11.2023 and No. 26606) An opinion is requested on whether the psychological counseling expenses you have received for yourself as a self-employed person will be deducted in your annual income tax return within the scope of health expenses.
It is not possible for the remote psychological consultancy service you received from the "..." website to be evaluated within the scope of "health expenditure" specified in subparagraph (2) of the first paragraph of Article 89 of the Income Tax Law and in the said Communiqué and to be deducted in determining your income tax base. SPECIFICATIONS RELATED TO THE CORPORATE TAX LAW Regarding Whether There Will Be Withholding Due to Software Purchased from a Swedish Resident Company ( Circular dated 01/11/2023 and No. 491893 ) It has been stated that the company is the distributor of a resident company, that various electronic card systems, security systems and encrypted safe systems are provided, and that software to be loaded into electronic systems is purchased from the relevant company and sold to domestic companies after providing installation and commissioning services.