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Taxation Law

 
16September2021

2021 Annual Tax Return Obligation for Wages

Annual income tax returns for 2021 income will be submitted to the relevant tax offices in March 2022. (The deadline is March 31, 2022.)

All incomes subject to annual income tax return should be declared for the following income elements listed in Article 2 of the Income Tax Law. You can find the details for the annual income tax return obligation for wages below:

Components of Income:

  1. Commercial earnings,
  2. Agricultural earnings,
  3. Wages,
  4. Self-employment earnings,
  5. Revenue from real estate, immovable assets
  6. Revenue from securities, movable assets
  7. Other earnings and revenue.

Written by Erdoğdu Onur Erol, Posted in Taxation Law

15September2021

State Council Decision About the Notice Taxation

State Council Tax Cases Court has published a decision (E: 2020/17, K: 2021/2) regarding the taxation of the notice payments.

Per the published decision, the notice payments paid under mutual agreements before March 27, 2018 would be deemed as wage per Article 61 of Income Tax Law No. 193. Accordingly, the notice payments would be subject to taxation.

Written by Erdoğdu Onur Erol, Posted in Taxation Law

06September2021

Amendments on Income Tax Law Temporary Article 67

Amendments have been made on Income Tax Law Temporary Article 67 by the Presidential Decision numbered 4454 and dated 03.09.2021.

You can find below the details of the amendments:

The statements under the Council of Ministers Decision attachment-1 have been amended as below:

a) Sub-article (a-1);

Written by Erdoğdu Onur Erol, Posted in Taxation Law

27August2021

Application and First Installment Periods Extended for Structuring and Tax Base Increase No. 7326

With the Official Gazette numbered 31506 and dated 09.06.2021, Law No. 7326 regarding the Tax Amnesty and Tax Reconstruction has come into force.

With Presidential Decision No. 4420 published in the Official Gazette numbered 31581 and dated 27.08.2021, the application deadline and the first installment deadline under Law No. 7326 regarding the Tax Amnesty and Tax Reconstruction have been extended one month.

Based on that Presidential Decision, to benefit from that tax amnesty and reconstruction statements, the applications would need to be made until 30.09.2021. And the first installment payments would need to be made until 01.11.2021 (31.10.2021 is the weekend.)

The applications can be made via the below ways:

Written by Selma Kıy, Posted in Social Security Law and Legislation, Taxation Law

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