Ст. 339 ҚР Салық кодексi 2017 жылғы 25 желтоқсандағы № 120-VІ ҚРЗ
ҚР Салық кодексi
339-бап. Бақыланатын шетелдік компания бойынша жалпы ережелер
Бақыланатын шетелдік компанияның қаржылық пайдасына немесе бақыланатын шетелдік компанияның тұрақты мекемесінің қаржылық пайдасына екі рет салық салынбауға тиіс.
Қосарланған салық салу мынадай ережелерді қолдану арқылы жойылады:
1) осы Кодекстің 340-бабының 2-тармағына сәйкес салық салудан босату;
2) осы Кодекстің 297-бабының 3-тармағында көрсетілген шарттарға сәйкес келген кезде бақыланатын шетелдік компанияның салық салынғанға дейінгі қаржылық пайдасын түзету;
3) осы Кодекстің 340-бабының 3-тармағына сәйкес бақыланатын шетелдік компанияның салық салынғанға дейінгі қаржылық пайдасын азайту;
4) осы Кодекстің 359-бабының 2-тармағында айқындалған тәртіппен Қазақстан Республикасында жеке табыс салығын төлеу есебіне жатқызу.
ЗҚАИ-ның ескертпесі!
340-бапқа өзгеріс енгізу көзделген – ҚР 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз) Заңымен.
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