Should Wage Earners File Annual Income Tax Return?

Public administrations and establishments, state-owned economic enterprises, other institutions, trade companies, business partnerships, associations, foundations and economic enterprises of associations and foundations, cooperatives, investment fund managers, traders and self-employed who are obliged to declare their actual revenues, farmers who determine their agricultural earnings on the basis of a balance sheet or an agricultural enterprise account are, when making payments in cash or on account (including those paid in advance) from the wages paid to the employees (service personnel), obliged to apply a withholding to be set off against the income taxes of the right owners of the relevant wages.

Subjects evaluated;

1. Deduction At Source By The Employer
2. Wages Received From A Single Employer In A One-Year Calendar
3. The Wages Received From More Than One Employer In A One-Year Calendar
4. Transfer Of Cumulative Income Tax Base
5. Transfer Of Cumulative Tax Base In Case Of Employee’s Transfer To Another Workplace Of The Same Employer And Other Special Cases
6. Cumulative Tax Base In Different Legal Entities Belonging To Same Shareholders
7. Cumulative Tax Base Case Of Entity Type Changes
8. Global Companies’ Approach To Cumulative Tax Base Transfer
9. Other Incomes Real Persons