Will tax provisions be set aside in the 2024/2nd Term provisional tax return?
Inflation adjustment is made for non-monetary assets in the balance sheet. Until the end of 2023, tax provisions are set aside only in the balance sheet provided as an annex to the corporate tax return at the end of the year. Since the balance sheet should be considered as a whole, we consider that it would be correct to set aside tax provisions in the balance sheets created in the provisional tax periods during the year as well as at the end of the year.
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