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..
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..
Liaison Offices in Turkey (Laision Offices)
Establish a liaison office in Turkey As stated in 7. number of Foreign Direct Investment Law Implementation Regulation, the following documents will be filed with the Treasury to establish a liaison office in Turkey: a) The original copy of the Activity Document of the parent company , certified by the relevant Turkish Consulate or within the framework of the Hague States Private Law Conference, in accordance with the provisions of the Contract for the Abolition of Certification of Foreign Official Documents, b) Annual Report or balance sheet and income statement prepared about the parent company, c) The original of the authorization certificate to be given to the person who will be appointed to carry out the activities of the liaison office, d) In case the establishment of the liaison office is carried out through another person, the power of attorney Again, as stated in article 6 of the related regulation; Applications regarding the establishment and extension of the period are concluded within 5 working days from the date of application, provided that the requested information / documents are complete and complete. Provisions on the Operation of Liaison Offices It is determined as follows by the regulation of the relevant law. More..