Constitutional Court annulled some provisions in Article 153/A of the Tax Procedure Law.
Constitutional Court annulled some provisions in Article 153/A of the Tax Procedure Law. With the decision of the Constitutional Court dated 22.03.2023 and num…
20/07/2023
Law No. 7456 introduced additional motor vehicle tax.
Additional Motor Vehicle Tax introduced by Law No. 7456 The Law No. 7456 on Additional Motor Vehicles Tax for the Compensation of Economic Losses Caused by the…
15/07/2023
The Decision of the Constitutional Court Regarding the Authority of On-Site Inspection dated 20.06.2023.
The Decision of the Constitutional Court Regarding the Authority of On-Site Inspection of the Competition Authority dated 20.06.2023. With its judgment (The Ju…
20/06/2023
Income Tax of Those Who Earn Income on Social Media
STATUS AND OBLIGATIONS OF THOSE WHO EARN INCOME ON SOCIAL MEDIA IN TERMS OF INCOME TAX Technological developments in recent years have been dizzying. Social me…
12/06/2023
Repentance and Reclamation in Tax Law
Repentance and Reclamation in Tax Law The application of repentance in tax law is regulated in Article 371 of the Tax Procedure Law. With this regulation, it i…
08/06/2023
Incentives Provided for Renewable Energy in Turkey
Incentives Provided for Renewable Energy in Turkey Turkey is dependent on foreign energy. Investments are being made in renewable energy fields in order to get…
28/07/2023
Statute of Limitations on Small Payments
Do Small Payments Made By Tax Officials Prevent The Expiration Of Tax Debt? In tax law, expiration refers to the elimination of tax debt after a certain period…
05/06/2023
The Constitutional Court has annulled subparagraph 1 of paragraph 1 of Article 28 of Law No. 6183.
The Constitutional Court has annulled subparagraph 1 of paragraph 1 of Article 28 of Law No. 6183. With the decision of the Constitutional Court dated 22.06.20…
15/09/2023
Annual Transfer Pricing Report
Mandatory Annual Transfer Pricing Report and Sanctions for Non-Compliance Summary Article 13 of Corporate Tax Law No. 5520 regulates disguised profit distribut…
29/12/2022
Taxation of Content Creators Broadcasting via Social Media
Taxation of Broadcasters Streaming Live on Social Media Platforms Introduction Although technology is developing rapidly, it is not so fast to change people's …
30/05/2023
Repetition of Seizure Implementation
Do Repeated Attachments to Prevent the Statute of Limitations on Public Receivables Interrupt the Statute of Limitations? In tax law, the statute of limitation…
28/05/2023
Law No. 7456 introduced amendments to tax laws.
In the Official Gazette dated 15.07.2023 and numbered 32249, the Law No. 7456 "Law on Additional Motor Vehicles Tax and Amendments to Certain Laws and Decree L…
15/07/2023
Termination of Co-ownership
Does VAT Apply When Shareholders Are Buyers in Partition Sales (Liquidation of Co-ownership)? Partition sales, also known as "izale-i şüyu" in Turkish, refer t…
22/05/2023
Legal Status of Foreigners in Turkey
LEGAL STATUS OF FOREIGNERS IN TURKEY Which Law For Foreigners In Turkey? Entry to the country, stay in the country (residence permits) and, where necessary, de…
16/06/2023
Full Attestation Agreement Concluded in Due Time
Some of the Rights Provided by a Full Attestation Agreement Concluded in Due Time Some of the advantages provided to taxpayers with a full attestation agreemen…
22/06/2023
Restriction on Payment in Foreign Currency in Export Registered Sales
PROHIBITION OF PAYMENT IN FOREIGN CURRENCY IN EXPORT-REGISTERED SALES In Article 4, paragraph "g" of Decree No. 32 on the Protection of the Value of the Turkis…
18/05/2023
The Draft Regulation Amending the Electricity Market License Regulation was published by EPDK(EMRA).
The Draft Regulation Amending the Electricity Market License Regulation was published on EMRA's website. Article 12 titled "Pre-license application procedure",…
26/07/2023
Some Tax and Fee Amounts and Rates Changed by Presidential Decrees Published in the Official Gazette Dated 07.07.2023
Some Tax and Fee Amounts and Rates Have Been Changed by the Presidential Decrees Published in the Official Gazette Dated 07.07.2023 and Numbered 32241 - The ra…
07/07/2023
Stamp Duty in Earthquake Zone
Does Stamp Duty Apply to Tenders for the Reconstruction or Repair of Disaster Areas? In Article 1 of the Stamp Tax Law No. 488, the papers written in the table…
15/05/2023
Electronic Audit and Technological Developments
ELECTRONIC AUDIT AND TECHNOLOGICAL DEVELOPMENTS With technological developments, the use of computers and the internet in all areas of business life is becomin…
14/06/2023