ARTICLE · 12 AUGUST 2013

Income Tax Law Draft In Turkey: Projected Some Of Basic Amendments

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In order to able to make combine to Income Tax Law and Corporate Tax Law and include both natural persons and corporations, a new income tax law draft was prepared and sent to Turkish Grand Assembly.

TurkeyTax

Özgür Biyan

In order to able to make combine to Income Tax Law (since 1961) and Corporate Tax Law (since 2007) and include both natural persons and corporations, a new income tax law draft was prepared and sent to Turkish Grand Assembly. It was expected to take effect until New Year. In this article, basic amendments are stated shortly.

New Concepts Determinations

Under article 2nd of draft, some notions are explained clearly; minimum wage, child, permanent representative, spouse, business center, workplace, legal center, corporate. Minimun wage, child, spouse, workplace and legal center notions are received from administrative and official regulations like circulars, communiques and rulings. On the other hand, permanent representative and business center notions are re-qualified widely.

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