Taxation Law

 
01November2017

SANITATION TAX

Sanitation tax is collected from the workplaces which uses solid waste collection and sewage system services every year as two installments (May and November). Second installment must be paid until end of November. Debt must be payed through directly applying to the relevant municipality or though the relevant municipality’s online system.

Written by Selma Kıy, Posted in Taxation Law

01November2017

PROPERTY TAX

Property tax is a kind of tax that needs to be paid by owners of real estate such as land, estates, workplace, houses etc. For the properties owned by deed; The person, in whose name the deed has been issued, is the owner of the property and thus liable to pay for real estate tax.

This tax is paid as two equal installments each year. The first payment is made in March, April, or May and the second payment within November.

Written by Selma Kıy, Posted in Taxation Law

28September2017

EXPLANATION ON THE CONTEXT OF SELF-EMPLOYMENT ACTIVITIES IN RELATION TO DOUBLE TAXATION AGREEMENTS

With the General Communique (serial number 4) on Prevention of Double Taxation Agreements (PDT Agreements) announced on September 26, 2017 the taxation context for the Self-Employed is elaborated. The Communique provides context on the Double Taxation Agreements which are signed by Turkey and the taxes that arise from the incomes of the other signatory parties whom are either a corporate or a real person, from the services provided in Turkey by self-employment activities or similar.

Written by Burcu Özel, Posted in Taxation Law, Bilateral Treaties

28September2017

WITHHOLDING TAX RATE FOR CONSTRUCTION WORKS HAS BEEN ADJUSTED

Regarding to the statement in General Communique on Value Added Tax (VAT) with the serial number 117, which reads “The buyers shall apply VAT Withholding in the ratio of (2/10) for the construction works and the engineering-architecture and survey-project services conducted within the scope of these works, conducted against those listed in Article (3.1.2/b) of the Communique.”, the ratio of (2/10) has been amended to become (3/10).

Written by Mükremin Akbulut, Posted in Taxation Law

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