Mondaq All Regions - Turkey: Tax
Moroğlu Arseven
Turkey has made a series of amendments to its VAT regime, introducing new liabilities, as well as exemptions. Notably, VAT will now apply to services provided to parties outside Turkey in the electronic environment.
Moroğlu Arseven
Turkey has introduced a range of changes to Tax Procedural Law number 213. The amendments relate to requirements for taxpayer addresses, procedures for delivering and rejecting correspondences, ...
Moroğlu Arseven
From 1 January 2018, certain taxpayers in Turkey can now use an electronic Bookkeeping Declaration System ("System") to store and submit selected documents online, rather than in paper format.
Moroğlu Arseven
The Turkish Constitutional Court recently ruled that a provision which allows tax authorities to claim unpaid tax and tax fines for undeclared buildings and land within five years of becoming aware...
BTS & Partners
The Draft Communiqué Regarding Amending VAT Application Communiqué (Serial No 17) has been published in the Revenue Administration's Official Website for public opinion and suggestions in December 2017.
Moroğlu Arseven
A vehicle's value is defined as the value formed from the elements constituting the VAT base in the submission, first export and import of vehicles.
Moroğlu Arseven
The Amendment Communiqué restructures the principles for agreements with related parties.
Moroğlu Arseven
Turkey has announced a series of changes to the Corporate Tax Law number 5520. Notably, corporate tax will increase from 20% to 22% for 2018, 2019 and 2020.
Moroğlu Arseven
Unit values form the basis of real estate taxes in Turkey (duplicated article 49 of Tax Procedural Law number 213).
Moroğlu Arseven
Turkey's Council of Ministers has now ratified the Convention on Mutual Administrative Assistance in Tax Matters ("Convention"), subject to several exclusions.
BTS & Partners
Article 98 of the Law on the Amendment of Some Taxation Laws and Other Laws dated 5 December 2017 and numbered 7061, provides for an amendment of Article 46 of the Electronic Communications Law regulating "radio terminal and equipment fees".
Moroğlu Arseven
Turkey's Ministry of Finance has announced the revaluation rate for 2017 as 14.47%. The rate will also apply to the last provisional taxation period of 2017. The revaluation rate is used to update various taxes, administrative penalties and other monetary amounts on an annual basis. The revaluation rate determined for 2016 was 3.83%.
MGC Legal
Takdir komisyonu kararlarının iptali davalarında Danıştay'ın kabul ettiği üzere dava açma süresi 30 gündür.
Moroğlu Arseven
Foreign residents must now also apply for a Certificate of Residence, from the competent authorities in their own country.
Moroğlu Arseven
Taxpayers in Turkey can file lawsuits against assessments of tax bases, provided their declaration included a reservation annotation and was made by the relevant deadline.
Moroğlu Arseven
Turkey's Ministry of Finance has announced details for the process whereby taxpayers can provide a written explanation, seeking to potentially avoid audit or referral in the context of suspected tax evasion.
Guzeldere, Ozmert & Balkan Law Firm
Only few years ago Turkey was also introduced to electronic notification by virtue of a provision added to the Turkish Code of Notification No. 7201 through the Law Nr. 6099.
Moroğlu Arseven
The new system will apply for tax inspection reports issued from 22 June 2017 onwards.
Mazars
Vergi Usul Kanunu'nun 328. ve 329. maddelerinde düzenlenen sabit kıymet yenileme fonu müessesesi Türkiye Muhasebe/Finansal Raporlama Standartları'nda yer almamaktadır.
MGC Legal
Takdir komisyonu kararlarının iptali davalarında Danıştay'ın kabul ettiği üzere dava açma süresi 30 gündür.
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BTS & Partners
Article 98 of the Law on the Amendment of Some Taxation Laws and Other Laws dated 5 December 2017 and numbered 7061, provides for an amendment of Article 46 of the Electronic Communications Law regulating "radio terminal and equipment fees".
BTS & Partners
The Draft Communiqué Regarding Amending VAT Application Communiqué (Serial No 17) has been published in the Revenue Administration's Official Website for public opinion and suggestions in December 2017.
Moroğlu Arseven
Turkey has announced a series of changes to the Corporate Tax Law number 5520. Notably, corporate tax will increase from 20% to 22% for 2018, 2019 and 2020.
Moroğlu Arseven
Unit values form the basis of real estate taxes in Turkey (duplicated article 49 of Tax Procedural Law number 213).
Moroğlu Arseven
The Amendment Communiqué restructures the principles for agreements with related parties.
Moroğlu Arseven
A vehicle's value is defined as the value formed from the elements constituting the VAT base in the submission, first export and import of vehicles.
MGC Legal
Takdir komisyonu kararlarının iptali davalarında Danıştay'ın kabul ettiği üzere dava açma süresi 30 gündür.
Moroğlu Arseven
Turkey has announced additional import customs duties for a wide variety of items, ranging from stationery to stainless steel household items.
Mazars
Vergi Usul Kanunu'nun 328. ve 329. maddelerinde düzenlenen sabit kıymet yenileme fonu müessesesi Türkiye Muhasebe/Finansal Raporlama Standartları'nda yer almamaktadır.
Mazars
Emlak vergisiyle ilgili soruları cevaplayan Mazars Denge Vergi Ortağı Mustafa Tan, bağışlama yoluyla elde edilen gayrimenkullerin satılması durumunda gelir vergisine tabi tutulmayacağını söyledi.
Moroğlu Arseven
Turkey's Council of Ministers has now ratified the Convention on Mutual Administrative Assistance in Tax Matters ("Convention"), subject to several exclusions.
Moroğlu Arseven
Foreign residents must now also apply for a Certificate of Residence, from the competent authorities in their own country.
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