Free zone practices and relations between group companies
Thanks to our Certified Public Accountant partners who have experience in free zone practices within our company, risky practices in the relations of companies in Turkey with companies established in free zones or in the relations of the branch in the free zone with the headquarters in Turkey are revealed, shared with the management and the necessary support is provided to correct them. In addition, consultancy services are provided on issues that are most risky in terms of tax practices, such as relations between group companies, expense sharing, reflection of expenses, pricing of goods or services sold in intra-group sales, and all kinds of credit advance relationships. More..Revision services
Controlling the books required by law in terms of registration procedure and approval within the framework of all tax legislation, Value Added, Concise, Stamp tax, Provisional tax returns and SSK. Control of the accruals of the declarations as of the periods and their transfer to the accounting, Control of the personnel payrolls as a whole by drilling method, Control of the accuracy of the invoices prepared by the company with the drilling method and the accuracy of the accounting records, Control of the income and expense accounts and accruals by drilling method, The account used Checking the compliance of the plan with the accounting general communiqués. More..Taxation of corporate earnings
Subject and Characteristics of Corporate Tax Full and Limited Tax Payers and Their Characteristics (Capital Companies, Cooperatives, Economic Public Enterprises, Economic Enterprises Belonging to Associations and Foundations, Joint Ventures), Revolving Fund Enterprises Exemptions in the Corporate Tax Law and Other Laws Exemptions, Earnings Included in the Scope of Exemption According to the Corporate Tax Law, Exceptions in Other Laws, Exceptions Provided by International Treaties and Exceptions Granted to International Institutions, Exemption Application and Important Issues, Determination of Net Corporate Income, Expenses to be Deducted in Determination of Net Corporate Income, Loss Offset in Determination of Net Corporate Income. Other Deductions in the Determination of Net Corporate Income Expenses Not Accepted by Law in the Determination of Net Corporate Income Time and Place of Submitting the Declaration and Documents to be Attached Status of Tax Deductions Made Through Withholding During the Year Return and Offset of Tax Receivables More..Taxation of Commercial Earnings (Income Tax)
• Characteristics of Commercial Activities • Partnership Structure of Private Companies and Special Issues in Taxation • Real Procedure Taxation of First Class Traders subject to the balance sheet basis • Real Procedure Taxation of Second Class Traders subject to the Business Account basis • Conditions for Transition from the First Class to the Second Class • Conditions for the Transition from the Second Class to the First Class • Expenses to be Deducted in the Determination of Commercial Profit • Expenses that cannot be Deducted in the Determination of Commercial Profit • Expenses that can and cannot be deducted according to Other Laws • Taxation of Construction and Repair Works over a Year • Determination of Commercial Profit and Exceptions (PTT Agencies exception, Free Zone exception, Education and Training Enterprises exception, Exhibition Fair Exception, R&D exception, Exceptions arising from ships being registered in the 2nd registry, Investment Deduction Exemption, Exceptions within the Scope of Law No. 5811 • Offset of Losses Arising from Overseas Activities • Taxpayers of Provisional Tax • Provisional Tax Periods, Earnings Not Included in Its Scope, Determination of Earnings Subject to Provisional Tax Underdeclaration of Provisional Tax Du More..