Wages paid to private yacht captains and officers should be interpreted as exempt from income tax

Read more

The service provided by the US resident company within the scope of the international patent application is considered as a self-employment activity and the taxation right of the income obtained by the US resident company due to the service in question belongs only to the USA, unless the activities in question are performed in Turkey

Read more

The services provided by limited taxpayer organisations in Turkey under the name of management and consultancy services are considered as know-how, i.e. technical know-how, if they meet the 5 conditions (Knowledge/Experience; Obligation; Materiality; Materiality; Transfer; Confidentiality)

Read more

Unless it can be demonstrated with concrete and legally valid evidence that the invoices are not based on a real delivery of goods and performance of services, it cannot be concluded that the invoices are forged

Read more

The payment made to the worker who has a work accident can be taken into consideration as an expense in the determination of commercial income

Read more

Steel pile pipe manufacturing and coating and other manufacturing services provided to the contractor company as a subcontractor within the scope of the port construction work over the years should be subject to VAT withholding within the scope of the construction work

Read more

It is possible to deduct the VAT amounts related to the payments made for participation in organisations such as trainings, professional symposiums and congresses, which are mandatory for the execution of professional activities

Read more

In the event that the high VAT base declared by the taxpayer is clearly disproportionate to its commercial capacity, it is in accordance with the law to conclude that the invoices issued by the taxpayer are forged

Read more

Services to be provided by artists brought from abroad; Considering that the service will be provided in Turkey and will be benefited in Turkey, it is subject to VAT in accordance with Article 1 of the VAT Law, and the calculated VAT must be declared and paid with VAT declaration No.2

Read more

Since it is understood from the examination of the tax technique report issued about the company from which the invoice was received that the invoices issued by the said taxpayer are not based on a real delivery of goods and services, there is no contradiction to the law in the penalty assessments made due to the invoices in question

Read more