Post by account_disabled on Mar 16, 2024 13:08:52 GMT 10
To fulfill a number of obligations, not only those of a settlement nature but also reporting and information obligations, which include the submission of information on contracts concluded with non-residents in so-called contract information forms. This obligation arises directly from art. ยง Sub-year month day Act Article Tax Regulations Consolidated Text Year Law Journal Article . According to this provision, legal persons, unincorporated organizational units and natural persons engaged in commercial activities are obliged.
To prepare and submit information specified in foreign contracts concluded with non-residents without the need for a request from the tax authorities. exchange method. According AWB Directory to the year month day Act Foreign Exchange Law Consolidated Text Year Law Journal Article 1 Non-residents include legal persons and other entities located abroad and capable of assuming obligations and acquiring rights on their own behalf. The obligation to submit the form comes into effect if the subjective conditions are met and the amount.
Of receivables or liabilities arising from the contract exceeds a certain threshold. As for the subjective criteria we mentioned regarding the above information, the contract is prepared and submitted if the following conditions are met:) A party to this contract directly or indirectly participates in the management or control of the other party to the contract or holds its capital and enjoys at least voting rights; or) is not a party to the agreement another entity that is simultaneously directly or indirectly involved in the management or control of the parties to the agreement or holds shares in the capital of these entities and is entitled to at least voting.
To prepare and submit information specified in foreign contracts concluded with non-residents without the need for a request from the tax authorities. exchange method. According AWB Directory to the year month day Act Foreign Exchange Law Consolidated Text Year Law Journal Article 1 Non-residents include legal persons and other entities located abroad and capable of assuming obligations and acquiring rights on their own behalf. The obligation to submit the form comes into effect if the subjective conditions are met and the amount.
Of receivables or liabilities arising from the contract exceeds a certain threshold. As for the subjective criteria we mentioned regarding the above information, the contract is prepared and submitted if the following conditions are met:) A party to this contract directly or indirectly participates in the management or control of the other party to the contract or holds its capital and enjoys at least voting rights; or) is not a party to the agreement another entity that is simultaneously directly or indirectly involved in the management or control of the parties to the agreement or holds shares in the capital of these entities and is entitled to at least voting.