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.
As is known, with the Presidential Decree No. 476 (“Decree”) published in the Official Gazette dated 19.12.2018, payments made for advertisement services offered/mediated for online platforms had been included within the scope of tax withholding. You may access our article here that includes our reviews about the Decree, which entered into force to be applicable for payments to be made after 01.01.2019.
Devamını Oku
Kategori Taxation Law
“Communique on Amendment to VAT General Application Communique (Serial no 23)” published in the Official Gazette No. 30687, dated 15.02.2019, and “Communique on Amendment to VAT General Application Communique (Serial no 24)” published in the Official Gazette No. 30692, dated 20.02.2019, entered into force upon having been approved by the Ministry of Treasury and Finance.
The amendments introduced by the communiques no. 23 and 24 are as follows:
7162 numbered “the Law on Amending the Income Tax Law and Other Laws” (the “Law”) is published on 30.01.2019 dated and 30671 numbered Official Gazette. The Law has made some crucial amendments on the Income Tax Law, the Value Added Tax Law, the Corporate Tax Law and the Municipality Incomes Tax Law.
Some important amendments brought with the Law as follows:
Art. 1 of the Law has made an addition to the ITL. With this addition, the ones that sell online some products produced at home without establishing a workplace shall be in the scope of tradesmen exemption for the income tax. (Effective Date: 30.01.2019)
“Law No. 7161 on Introduction of Amendments to Tax Laws and Certain Laws and Decree Laws” (the “Law”) was published in the Official Gazette no 30659, dated 18.01.2019. The Omnibus Law made some crucial amendments such as addition of the currency difference to VAT base, having the “difference ratio according to 12 months average of consumer price index” as a basis for determining the leasing increase price, 70% tax exemption in salary payment of private aviation personnel.
Some amendments introduced by the Law are as below: