The companies fulfilling the conditions or newly formed companies and branch of foreign companies are also able to choose this special taxpayer status since y2013. The tax rate of the small business tax (SBT) is 16% in y2016, 14% in y2017 and will 13% from y2018, the minimum tax base is the annual labor cost […]
Some significant changes will come from 01.07.2018 due to the modification of Act V. of 2016 (Ctv.) on voluntary dissolution.The new regulations should be applied for the processes started after 1st of July. According to the actual regulations, simplified voluntary dissolution could be chosen only by general partnership (Bt.), limited partnership (Kkt.) or sole proprietorship. […]
