Work Permit Application from Domestic
Preparation of work permits for foreigners is an important process. We would like to assist you in every way as your consultant in this process. Work Permit application is an important processing. You can ask questions whenever you want. Decision up to you… More..
VAT AND RENTAL WITHDRAWAL DISCOUNT ON SOME GOODS AND SERVICES!
2812 sayılı Cumhurbaşkanı Kararı ile2007/13033 sayılı Karara eklenen Geçici 6’ncı madde uyarınca 31/12/2020 tarihine kadar;-Bazı Mal ve Hizmetlere Uygulanmakta olan Katma Değer Vergisi Oranları %18’den %8’e, -Bazı Mal ve Hizmetlere Uygulanmakta olan Katma Değer Vergisi Oranları ise %8’den %1’e,indirildi. I-) KDV oranı 31/12/2020 tarihine kadar %18’den %8’eindirilen mal ve hizmetler a)İş yeri kiralama hizmeti b)Kongre, konferans, seminer, konser, fuar ve lunapark giriş ücretleri c)Düğün, nikah, balo ve kokteyl salonlarında verilen organizasyon hizmetleriç)Berberlik ve kuaförlük hizmetleri ile güzellik salonunda verilen hizmetler d)Terzilik, giyim eşyası ve ev tekstil ürünlerinin onarım ve tamiratı e)Ayakkabı ve deri eşyaların onarımı ile ayakkabı boyama hizmetleri f)Kuru temizleme, çamaşırhane, giyim eşyası ve diğer tekstil ürünlerini ütüleme hizmetleri g)Halı ve kilim yıkama hizmetleri ğ)Bisiklet, motosiklet ve motorlu bisikletlerin bakım ve onarımı (malzemeler hariç) h)Evde kullanılan elektrikli cihazların (buzdolabı, fırın, çamaşır makinesi, bulaşık makinesi, fırın, klima vb.) bakım ve onarımı (malzemeler hariç)ı)Tüketici elektroniği ürü More..
ASSOCIATIONS CAN KEEP E-BOOKS..!
REGULATION ON AMENDING THE ASSOCIATIONS REGULATION published on THURSDAY, 9 July 2020 According to the Official Gazette; “Article 32 – Associations keep the following books. a) The books to be kept on the basis of the operating account and the principles to be followed are as follows: 1) Decision Book: Decisions of the Board of Directors are written in this book in order of date and number, and six of the decisions are signed by the members attending the meeting. 2) Member Registry Book: Identity information, entry and exit dates of those who enter the association as a member are recorded in this book. Entry and annual dues paid by members can be recorded in this book. 3) Document Record Book: Incoming and outgoing documents are recorded in this book with date and sequence number. The original copies of incoming documents and outgoing documents are filed. Incoming or outgoing documents via e-mail are stored by printing. 4) Business Account Book: Revenues received and expenses incurred on behalf of the Association are clearly and regularly recorded in this book. b) The books to be kept on the balance sheet basis and the principles to be followed are as follows: 1) The books recorded in the 1st, 2nd and 3rd sub-clauses of the (a) clause are to be kept on the balance sheet basis. More..
Is the Right to Peace Subject to Insurance Premium?
SUMMARY 1) If the person to whom the attendance fee is paid works in the same place within the scope of 4-1/a of Law No. 5510, the attendance fee to be paid to this person is subject to insurance premium. 2) If the person to whom the attendance fee is paid works in the same place within the scope of 4-1/b of Law No. 5510, the attendance fee to be paid to this person is not subject to insurance premium. EVALUATION OF PEACE RIGHT PAYMENTS ARE SUBJECT TO PREMISES: In practice, there may be cases where some duties are performed by attending the meetings of bodies such as commissions, committees, administrative boards and the attendees are paid in the name of attendance fee per meeting or hour. Company partners, company managers and board members have certain responsibilities and obligations in terms of laws. The financial compensation determined in order to reduce the risks faced by these people due to these responsibilities and obligations is called attendance fee. According to article 61 of the Income Tax Law No. 193, attendance fees are defined as wages and are taxed through withholding tax. According to the SGK legislation, the payments made under the name of attendance fee are subject to premium. More..