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  • Article

    Fund Allocation Obligation In R&D Centers And Technology Development Zones

    The amount to be transferred is limited to 20,000,000 TRY on annual basis.
    TurkeyTax
    CottGroup
    CottGroup
  • Article

    Late Submission Of Private Health Insurance Receipts For Tax Exemption

    The Revenue Administration has issued a ruling (February 25, 2025 dated ve 15584 numbered) on the treatment of tax deductions when employers are notified of private health insurance payments...
    TurkeyTax
    CottGroup
    CottGroup
Article

Mandatory Electronic Notification Under The Tax Procedure Law: The Constitutional Court Decision And The New Regime Introduced By Law No. 7587

The Turkish Constitutional Court's annulment of the Ministry's authority to determine electronic notification obligations under the Tax Procedure Law has prompted legislative reform through Law No. 7587. This analysis examines how the new statutory framework addresses constitutional concerns by directly specifying mandatory participants while preserving the electronic notification system's core operational features. The article traces the evolution from ministerial discretion to parliamentary specification
TurkeyTax
Acar & Ergönen Attorney Partnership
Acar & Ergönen Attorney Partnership
  • Article

    New Asset Peace Incentive

    The Law on the Amendment to the Income Tax Law and Certain Laws entered into force upon its publication on the Official Gazette No. 30836 dated July 19, 2019.
    TurkeyTax
    Esin Attorney Partnership
    Esin Attorney Partnership
  • Article

    Real Estate And Motor Vehicle Tax Increases Announced

    On 29 December 2020, the Ministry of Treasury and Finance Revenue Administration published the General Communique on Tax Procedure Law in the Official Gazette.
    TurkeyTax
    CBC Law
    CBC Law
  • Article

    SSI Circular About The Amnesty Law

    The Tax Amnesty Law No. 7326 has been published with the Official Gazette numbered 31506 and dated 09.06.2021.
    TurkeyTax
    CottGroup
    CottGroup
  • Article

    Taxation Of Remote Workers In Turkey

    This article examines the taxation of remote workers in Turkey.
    TurkeyTax
    Pi Legal Consultancy
    Pi Legal Consultancy
  • Article

    Turkey Introduces Online System For Taxpayers

    From 1 January 2018, certain taxpayers in Turkey can now use an electronic Bookkeeping Declaration System ("System") to store and submit selected documents online, rather than in paper format.
    TurkeyTax
    Moroglu Arseven
    Moroglu Arseven
  • Article

    Comments Sought On Draft Communiqué For Electronic Notification Of Documents Issued By Tax Authorities

    After making an Application, taxpayers will receive a sealed envelope containing an Internet Tax Office user code, a password, and code.
    TurkeyTax
    Moroglu Arseven
    Moroglu Arseven
  • Video

    Vergilendirmede Yeni Dönem (Yerel Ve Küresel Düzenlemeler) (Video)

    Vergilendirmede Yeni Dönem (Yerel ve Küresel Düzenlemeler) etkinliğimizi 17 Aralık 2024 tarihinde başarıyla gerçekleştirdik!
    TurkeyTax
    KPMG Türkiye
    KPMG Türkiye
  • Article

    2024 Yılında Uygulanacak Damga Vergisi Oran Ve Tutarları

    2024 yılında uygulanacak damga vergisi oran ve tutarları 30.12.2023 tarihli ve 32415 sayılı Resmî Gazetede yayımlanan 68 seri No.lu Damga Vergisi Kanunu Genel Tebliği ile düzenlenmiştir.
    TurkeyTax
    Ozbilen Aykut Attorneyship
    Ozbilen Aykut Attorneyship
  • Article

    Possibility Of Rejection Of Withholding Or Invoice In Group Company Services In Türkiye

    Group companies can receive some of the services they need from the holding or other group companies.
    TurkeyCorporate/Commercial Law
    GNDO Legal/ Gündüz Özgenç Attorney Partnership
    GNDO Legal/ Gündüz Özgenç Attorney Partnership
  • Article

    Restructuring Tax Debts

    The Law on the Restructuring of Certain Receivables and Amendments to Certain Laws No. 7256 ("Law No. 7256") introduces provisions on restructuring the payment of certain public receivables
    TurkeyInsolvency/Bankruptcy/Re-Structuring
    Esin Attorney Partnership
    Esin Attorney Partnership
  • Article

    2020 Legal Parameter Changes

    Meal allowance tax exemption amount that is applied as of 1st January 2020 was announced in 310 serial numbered Income Tax General Communique on 27.12.2019 dated and 30991
    TurkeyTax
    CottGroup
    CottGroup
  • Article

    Asset Peace Again

    Law No. 7256 introduced an asset peace and, with the extension of its application period, taxpayers had the opportunity to benefit from the asset peace until 30 June 2022.
    TurkeyTax
    Esin Attorney Partnership
    Esin Attorney Partnership
  • Article

    Digital Services Tax Introduced In Turkey

    Law No: 7194 (the Law) on Digital Services Tax and amendment of some laws and amendment of the Decree No: 375 was published at the Turkish Official Gazette on 07.12.2019.
    TurkeyTax
    ASY Legal
    ASY Legal
  • Article

    Eski Nesil Ödeme Kaydedici Cihazlarin (EN ÖKC) 01.07.2024 Tarihine Kadar Yeni Nesil Ödeme Kaydedici Cihazlarla (YN ÖKC) Değiştirilme Zorunluluğu Getirilmiştir (557 No.Lu Vuk Genel Tebliği)

    30/12/2024 tarihli ve 32415 (2.Mükerrer) sayılı Resmi Gazete'de yayımlanan Vergi Usul Kanunu Genel Tebliği (Sıra No: 557) ile eski nesil ödeme kaydedici cihazların yeni nesil ödeme kaydedici...
    TurkeyTax
    BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)
    BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)
  • Article

    Kredi Kartı Veya Banka Kartıyla Prim Ödeme Süresinin Uzatılması Hakkında Basin Duyurusu

    Sosyal Güvenlik Kurumu Başkanlığı Aktüerya ve Fon Yönetimi Daire Başkanlığı tarafından 30/04/2024 tarihli Duyuru yayımlanmıştır.
    TurkeyTax
    BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)
    BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)
  • Article

    Recent Amendments In Relation To Tax Legislation

    Banks and intermediary institutions will levy tax at the rate of 1% on these assets.
    TurkeyTax
    Erdem & Erdem Law
    Erdem & Erdem Law
  • Article

    Tax Number For Foreigners In Turkey: When Is It Required And How To Obtain One?

    Foreign nationals who plan to stay, work, or conduct certain official transactions in Turkey may come across the requirement to obtain a tax identification number.
    TurkeyTax
    CCS Law
    CCS Law
  • Showing 261–280 of 890 results

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