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Taxation Law

 
07March2024

Annual Income Tax Return Obligation for Technopark Employees

Technopark (technology development zone) employees could also be obliged to submit an Annual Income Tax Declaration if certain conditions are met, according to Temporary Article 2 of Law No. 4691.

Provisional Article 2 of Law No. 4691 states the following provision: "Until 31/12/2028, income tax calculated after applying the minimum subsistence discount on the wages of R&D, design and support personnel working in the region related to their duties; would be canceled by deducting from the tax accrued on the monthly withholding declaration to be submitted."

Author Erdoğdu Onur Erol, Category Taxation Law

04March2024

Pre-filled Tax Return System for 2023 Annual Tax Returns

Taxpayers / individuals who have annual income tax return obligations due from their wage incomes or other non-wage incomes / personal investments in 2023 (including R&D and technology development zone employees) can submit their annual income tax returns by using the Pre-filled Tax Return System of the Revenue Administration.

The employees can reach Pre-filled Tax Return System via their personal e-Government account passwords. You can also check the detailed info of the Revenue Administration Pre-Filled Tax Return System on the below link:

Pre-Filled Tax Return System (In Turkish)

Author Erdoğdu Onur Erol, Category Taxation Law

15February2024

Some Amendments to the General Communiqué on Value Added Tax Implementation

The amendment to the 50th Series General Communiqué on Value Added Tax (VAT) was published in the Official Gazette dated February 10, 2024.

With the amendment:

Author Selma Kıy, Category Taxation Law

14February2024

2023 Tax Map for Rent Income Earners

Each year, the rental income earned by real persons are declared to the respective tax office with the Annual Income Declaration until the end of March (for 2023 income, 31st of March, 2024). The types of income that are within the scope of moveable assets except the rental income, are stated in the Income Tax Law Number 70. In order to declare the rent income, the lump sum expense method and actual expense method are implemented. As of 2022 tax year, for the rental income, the ratio of 15% would be used for lump sum expense calculations. In the below table, the related details are provided for rental income from residential and commercial places. For further detailed information please contact your customer representative or an expert.

Author Selma Kıy, Category Taxation Law

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