What is the status of the payments made in return for the purchase of services such as finding customers and marketing from limited taxpayer institutions regarding the goods and services exported abroad?

11.06.2021 If the activity of the company abroad, which provides services in relation to the goods and services exported abroad, consists of finding customers and receiving a commission on the price of the goods sold, this business will be evaluated within the framework of commercial activity and no tax deduction will be made pursuant to Article 3..

Are the interests paid to companies abroad and the amounts paid to the group company in return for loan guarantees subject to tax deduction?

11.06.2021  Interest payments made to companies abroad and expenses such as commissions paid in return for guarantor service are considered as receivable interest within the framework of financing services, in accordance with the subparagraph (ç) of the first paragraph of Article 30 of the Corporate Tax Law No. 5520, a 10% tax deduction is ma..

Personeller için ileri tarihli SGK teşviki sorgulanır mı?

11.06.2021 Muhasebesini tuttuğum yeni firmanın personel teşviklerinden yararlanmadığını gördüm. Şimdi ileriye doğru bu personellerin teşvikten yararlanabilir miyim? İşçilerin ileriye dönük teşvikleri planlanabilir ama hesaplanamaz.  Teşvikler fiili çalışmayla oluşan çalışma gün sayısına göre oluşan ortalamalara dayandığı gibi eksik gün nede..

Taxation of liaison offices opened by limited taxpayers in Turkey

11.06.2021 Liaison offices are established and operated in accordance with the regulations contained in the Foreign Capital Framework Decision and the Communiqués on the Foreign Capital Framework Decision based on this Decision. According to the current legal regulations, liaison offices cannot carry out commercial activities in Turkey, cannot tra..

Tam kapanma döneminde nakdi ücret ve KÇÖ almayan personellerin eksin gün bildirim kodu ne olmalıdır?

11.06.2021 Pandemiden dolayı cumhurbaşkanı kararıyla kapatılan işyerleri ve son olarak 17.05.2021’e kadar süren tam kapanma süresince çalışmayan kçö ve nüd de hak etmeyen personellerin eksik gün nedeni ne olmalıdır? 10 genel hayatı etkileyen nedenler seçilmelidir. 2020 Nisan ayında nakdi ücret desteği alan personel halen işe başlamadı.1 yı..

What are the required conditions and documents to be attached to the application petition in order to request a special accounting period from the tax office in Turkey?

01.06.2021 For the special accounting period, a written application must be made to the Ministry of Treasury and Finance of Republic of Turkey (Revenue Administration), and permission must be obtained. The reason for requesting a special accounting period must be stated and documented. Taxpayers who want to change to a special accounting period d..

Defter beyan sisteminde kamu kurum ve kuruluşlarına yapılan teslimler hangi kod ile kayıt edilmelidir?

01.06.2021 Avukat müşterim Cumhuriyet Başsavcılığına 5/10 tevkifatlı makbuz düzenlemiştir. Defter beyan sisteminde 2 adet 616 kodu bulunmaktadır. Birincisi 5018 sayılı kanuna ekli cetvellerdeki idare, kurum ve kuruluşlara yapılan diğer hizmetler ikincisi ise diğer hizmetler ama KDV beyannamesinde ekler bölümünde 616 bir tanedir. Sonuçta beyannamed..

In which law is the regulation on R&D deduction included?

01.06.2021 Subparagraph (a) of the first paragraph of Article 10 of the Law No. 5520 regarding the R&D deduction application has been repealed as of 9/8/2016 in accordance with the provision of Article 57 of the Law No. 6728. Article 3/A has been added to Law No. 5746 with Article 60 of Law No. 6728. In Article 3/A of the Law No. 5746, the..