Comparision of Revaluation Procedure of Properties

AKPINAR, Aynur

The value of the economic assets included in the records of the enterprises whose earnings are determined on the basis of the balance sheet basis remains as the value at acquisition date according to TPL (Tax Procedure Law) and cannot present its real value. Under article 5 of Law No. 7144, Provisional Article 31 have been added to Tax Procedural Law No. 213 and it enables to revalue the immovable properties. The entrepreneurs will be able to increase their value by multiplying their immovable assets by the maximum value of 2.9772 based on the date they are activated. However, 5% tax is requir ...Daha fazlası