What Should You Do In Order to Take Advantage of the Exemption for the Incomes Obtained from the Sales of Every Kind of Assets and Rights for Lease Certificate Purchase and Sale Transactions?

1- In the agreement, it should be stated that the assets and rights are sold to the leasing company on condition that they will be taken back at the end of the agreement and they are rented on the purpose of lease certificate purchase and sale transactions.
2- The return on sales should be kept in a private fund account.
3- The income kept in fund account shouldn’t be withdrawn from the corporation.

Source: Corporate Tax Law

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