Mevzuat Kategorileri
Hukuksal Düzenlemeler
Türkiye’de Kişisel Verilerin Korunması Kanunu, Sosyal Güvenlik Hukuku, Vergi Hukuku, İş Sağlığı ve Güvenliği Mevzuatı, Borçlar Hukuku, İş Hukuku, Ticaret Hukuku, Türk Parası Kıymetini Koruma Mevzuatı, Kambiyo Mevzuatı ve Vatandaşlık ve Göçmenlik Mevzuatı ile ilgili en güncel bilgilerin yer aldığı makalelere buradan ulaşabilirsiniz.
İkili Anlaşmalar
Türkiye ve diğer ülkeler arasında yapılan en güncel uluslararası ikili sosyal güvenlik ve vergi anlaşmalarının tarihlerine ve dokümanlarına buradan ulaşabilirsiniz.
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."
Devamını Oku
Yazar Erdoğdu Onur Erol, Kategori Taxation Law
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)
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:
Yazar Selma Kıy, Kategori Taxation Law
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.