ALBAYRAK MALİ MÜŞAVİRLİK - Certified Public Accountant & Expert

What's in the new tax package?

DIGITAL SERVICE TAX Services offered in Turkey by digital service providers (advertising services, selling, listening, watching, playing, recording a digital content, providing and operating an environment where users can interact with each other, and intermediary services provided in the digital environment for these services) are subject to this tax. constitutes the subject. The taxpayers are those who provide the digital service. Parties to taxable transactions may be held liable for the payment of tax for the purpose of securing tax receivables. Those with a revenue of less than 20 million TL from Turkey or less than 750 million € or equivalent foreign currency equivalent of TL from the world are exempt from this tax. The tax base is the revenue generated by digital services. The tax rate is % 7.5. The tax is found by applying to the base, no deduction is made from the calculated tax. The taxation period is one-month periods in the calendar year. The tax is levied upon the declaration. The tax is levied by the tax office to which it is affiliated in terms of VAT. (To be determined by the Ministry of Treasury and Finance by non-affiliates.) More..

You won a car, phone or money from the lottery. How much tax will you pay?

Çekilişlerden Hediye Kazanırsam Ne Kadar Vergi Öderim? Çekilişlerden kazandığınız hediye yasalarda belirtilen istisna tutarı üzerinde ise vergi ödersiniz. İstisna sınırı 2019 yılı için 5.760 TL’ dir. Eğer kazandığınız hediyenin piyasa değeri bu bedelin üzerinde ise %20 oranında vergi ödersiniz. Bu oran sabittir. Vergi hesaplaması kazandığınız hediyenin fatura bedelinden, istisna sınırı miktarının çıkarılması ile hesaplanır. Araba Çıkarsa Ne Kadar Vergi Öderim? Çekilişten araba çıkması durumunda aracı kullanabilmek veya satabilmek için ruhsatı üzerinize almanız, motorlu taşıtlar vergisini ödemeniz ve trafik sigortasını da yaptırmanız gereklidir. Firmalar tarafından verilen tüm hediyelerde KDV ve ÖTV firma tarafından karşılanır. Diyelim ki size 150 bin liralık bir araba çıktı. Bu değer istisna sınırının üzerinde olup vergi borcu oluşturur. Aracın değerinden 2019 yılı istisna tutarı olan 5.760 TL çıkarılırsa geriye 144 bin 240 lira kalır. Bunun %20’si olan 28 bin 848 lira sizin ödemeniz gereken veraset ve intikal vergisidir. Bunun dışında arabanın ruhsat işlemleri, motorlu taşıtlar vergisi, sigortası, plaka ücreti gibi ücretleri More..

The Employer Cannot Deduct Your Notice Compensation From Your Salary..!

If the employer does not comply with the notice period, it pays the notice compensation to the employee upon exit from the job. If the employee is the party who wishes to terminate the employment contract without using the notice period, the employee must pay the notice compensation in advance. Even if the employee has a receivable from the employer due to the working wage, the employer cannot deduct this money from the notice indemnity. If the notice indemnity is not paid on time, the interest to be applied will be the legal interest. In addition, with the regulation in the Law No. 7036 on Labor Courts, the statute of limitations for notice compensation is five years, and the period will start from the date on which the worker is entitled to notice compensation. More..

Tourism Contribution (Turkey Tourism Promotion and Development Agency)

TOURISM CONTRIBUTION (LAW ABOUT TURKISH TOURISM PROMOTION AND DEVELOPMENT AGENCY) With the LAW ON TURKISH TOURISM PROMOTION AND DEVELOPMENT AGENCY No. 7183 published in the Official Gazette No. 30832 on 15 July 2019, another tax burden has been added to tourism professionals. We will briefly try to convey to you the tourism contribution to be used in the financing of the agency's activities and how this contribution will be declared taxally. What is the Purpose of the Tourism Contribution Share? In order for Turkey to reach its tourism goals; The objectives of the TURKEY TOURISM PROMOTION AND DEVELOPMENT AGENCY, which will be established with the aim of promoting tourism opportunities and opportunities in the world, bringing the tourism potential to the country's economy by evaluating it with all its aspects, increasing the share of tourism investments, the share of tourism in the country's economy and the service quality of the tourism sector, and providing support and resources. It is to generate income for the realization of the activities and to be used in the financing of its activities. What are the Fields of Activity of the Turkish Tourism Promotion and Development Agency? a) Turkey's tourism destination More..