ALBAYRAK MALİ MÜŞAVİRLİK - Certified Public Accountant & Expert

• Characteristics of Commercial Activities
• Partnership Structure of Private Companies and Special Issues in Taxation
• Real Taxation of First Class Traders Subject to the Balance Sheet Principle
• Real Taxation of Second Class Traders subject to Business Account basis
• Transition Conditions from First Class to Second Class
• Conditions for Transition from Second Class to First Class
• Expenses to be Deducted in Determining Commercial Profit
• Expenses that cannot be deducted in determining commercial income
• Expenses that can and cannot be deducted according to other laws
• Taxation of Construction and Repair Works over Years
• Determination of Commercial Profit and Exceptions (PTT Agencies exception, Free Zone exception, Education and Training Enterprises exception, Exhibition Fair Exemption, R&D exception, Exceptions due to ships being registered in the 2nd registry, Investment Deduction Exception, Exceptions within the Scope of Law No. 5811
• Offset of Losses Arising from Foreign Activities
• Taxpayers of Provisional Tax
• Provisional Tax Periods, Earnings Not Included in the Scope, Determination of Earnings Subject to Provisional Tax, Incomplete Declaration of Provisional Tax, Documents to be Added to the Provisional Tax Declaration
• Deductions from Earnings and Income Included in the Annual Income Tax Declaration (Contributions Paid to Insurance Companies and BES, Education and Health Expenditures, Donations and Aids, Limited Deductibles, Unlimited Deductibles, Sponsorship Expenses, Research and Development Expenditures, In-kind and Cash Donations, Donations, Aid and Sponsorship Expenses Made to the Istanbul 2010 European Capital of Culture Agency, Donations and Aids to be Fully Deductible According to Other Laws)
• Offset from Tax Calculated on the Declaration and Refund of the Remaining Part
• Refund on account
• Cash Refund
• Offset of Taxes Deducted Through Withholding to Provisional Tax
• Deduction and refund of Provisional Tax
• Place and Time of Submission of Annual Return
• Submission of Income Tax Declaration in Special Cases (Death, Absence, Restriction)
• Time and Place of Payment of Calculated Tax
• Notifications and Documents to be Added to the Declaration
• Sanctions to be imposed on those who do not submit a declaration