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Taxatıon In Turkey
Taxatıon In Turkey
Ahmet BAŞPINAR
Sayfa Sayısı
:
400
Kitap Ölçüleri
:
16x23 cm
Basım Yılı
:
2011
ISBN NO
:
9786055929534
30,00
TL 
Bu ürün şu anda stoklarımızda yok!Yazarın diğer ürünlerine gözatmanızı tavsiye ederiz...
Ahmet BAŞPINAR, PhD
Ahmet Başpınar was born in Çankırı, in 1974. Mr. Başpınar had his primary and secondary education in Çankırı and high school degree in Ankara. He is a 1995 graduate of Ankara University, Faculty of Political Science. He received his Masters Degree in Finance from Boston University in 2003 and PhD in Accounting and Finance from Başkent University in 2008.
He vvorked successively as Assistant Financial Inspector, Financial Inspector, Chief Financial Inspector and Head of Department in the Ministry of Finance betvveen 1996 and 2010. He resigned from the Ministry of Finance and opened his Office of Svvorn CPA in 2011.
He also vvorked as Resident Tvvinning Adviser Counterpart of an EU Tvvinning
Project betvveen 2005 and 2006, and managed a VVorld Bank project in the
years of 2009 and 2010.
He is the holder of Svvorn CPA (Certified Public Accounted) and CFE (Certified
Fraud Examiner) certificates.
He has been teaching at METU and Bilkent University since 2006.
He has so far vvritten a book and many articles in various joumals.
He is married and has a daughter.
PREFACE
Dedicated to nıy de ar daughter, Defne
There have been a number of literatures written on tax lavv and Turkish Tax System; but concerning these fields, we find only few studies produced in English language mainly in 90s, most of vvhich now remain outdated due to often amendments made in the tax legislation upon the dynamic nature of the tax system. Under these circumstances, a need for such a study in English, vvhich covers the tax law and Turkish Tax System by also refleeting on the up-to-date legislation, has arisen for the private sector representatives do-ing business with the foreigners and the state authorities negotiating ıvith the foreign countries as vvell as the acade-micians/students who delivers/receives the tax courses in English in the sehools.
To satisfy this need, folloıving my first book named Tax Law and Turkish Tax System published in May 2009, this updated and enhanced book in English has been produced on the basis of a text which compiles the examined Turkish literatüre on the subject and the tax legislation and the relevant explanatory guidelines issued by the Presidency of Revenue Admimstration. Accordingly, this study does not in-tend to bring a nevv approach to the tax law or Turkish Tax System: however it aims at presenting a book in English, vvhich contains concise information gathered from various notable studies, legislation and guidelines vvritten up to now, to the use of ali interested parties.
in the first part, named Tax Law, ol this study, the book called Vergi Hukuku ve Türk Vergi Sistemi (Ders Notlan) by A. Işık, II. Yıldız, T. Gürdal, N. Al tun, N. Karaca, F. Aygen and T. Peran (produeed in 2004) is highly benefited from as the main source. in the second part, named Turkish Tax System, the legislation and guidelines published by Presi-deney of Revenue Adminıstration have been used to a great extent. The text produeed in this way have been introduced as notes during the courses that I have been personally giv-ing in the Universities of Bilkent and METU, and finally ma-tured by the feedback of students.
Furthermore, with a view to enlighten the Turkish mean-ing of the terminology used in this study, a glossary section is ineluded too.
I wish that this book, like the first one, will be useful to both the interested praetitioners and academicians.
Ahmet BAŞPINAR, PhD
CONTENTS
CHAPTER ONE
TAX LA W
Section One
INTRODUCTION TO TAX LAVV
I. TAX LAVV İN THE GENERAL CONTEXT OF LAVV, ITS
SUBJECT, BRANCHES AND DEFINITION .21
A. Tax Law in the General Context of Law 21
B. Subject of Tax La w 21
II. SOURCES OF TAX LAVV 22
A. Sources Issued by the Legislative Body 23
B. Sources Issued by the Executive Body 25
C. Sources Arisen from the Judicial Body 29
D. Other Sources 30
III. IMPLEMENTATION OF TAX LAVVS 30
A. Implementation of Tax Laws in terms of Time 30
B. Implementation of Tax Lavvs in terms of Location 31
C. Implementation of Tax Lavvs in terms of Meaning
(Interpretation in Tax Law) 32
Section Two
PARTIES OF TAXATION
I. TAXATION AUTHORITY 35
II. LIABLE PARTIES FOR TAXATION 35
A. Taxpayer (liable) 35
B. The Party Responsible for Tax 36
C. Tax Capacity 41
Section Three
TAXATION PROCESS
I. EVENTS GIVING RISE TO TAXATION 43
II. ASSESSMENT OF TAX 44
A. Description 44
B. Assessment Based on Declaration 45
C. Unilateral (one-sided) Assessment by Tax Administration 45
III. NOTIFICATION OF TAX 46
IV. ACCRUAL OF TAX.. 48
V.COLLECTION OF TAX ....49
A. Notion of Collection 49
B. Payment Period 49
C. Consequences of not Paying Taxes in Due Time 50
Section Four
OBLIGATIONS OF TAXPAYERS AND PERIODS İN TAX LA W
I. OBLIGATIONS OF TAXPAYERS 54
A. Obligation to Submit Declaration 54
B. Obligation to Keep Books 54
C. Obligation to Yollow D ocu men t Format 59
D. Obligations of Recording Entry 62
E. Obligations Related to Vise of Books 63
F. Obligation to Preserve Documents 63
G. Obligation to Submit Tax Return 63
H. Obligation for Valuation 63
II. PERIODS İN TAX LAW 63
A. Classification of Periods 64
B. Calculation of Periods 64
C. Extension of Periods 65
Section Five
TAX OFFENCES AND TAX PENALTIES
I. NOTIONS OF OFFENCE AND PENALTY 68
II. TAX OFFENCES AND TAX PENALTIES İN TURKEY 70
A. Irregularity Offences and Fines Applied 70
B. Special Irregularity Offences and Fines Applied 72
C. Acts Leading to Tax Loss and Penalties Applied 76
D. Acts Leading to Freedom Limiting and Their
Punishments 79
E. Payment Time of Tax Penalties, Situations in which the
Penalties a re Inapplicable, Rebate and Lapse of Time 80
Section Six
TAX ADMINISTRATION AND TAX AUDIT
I. TAX ADMINISTRATION 82
A. Administrative Organization 82
B. Audit Units 82
C. Assessment Committees 83
II. TAX AUDIT 83
A. Spot-Checks 83
B. Tax Examination 83
C. Tax Investigation 84
D. Information Collecting 84
Section Seven
THE REASONS CEASING OR MİTIGATING TAX DEBT AND TAX
PENALTY
I. PAYMENT 85
II. PRESCRIPTION (LAPSE OF TİME) 85
A. Kinds of Prescription 85
B. Suspension and Interruption of Prescription 86
C. Juridical Consequences of Prescription 87
III. CONCILIATION 87
A. Subject and Scope of Conciliation 87
B. Conciliatory Circumstances 87
C. Forms of Conciliation 88
D. Consequences of Conciliation 88
E. Conciliation Committees 89
F. Pre-Assessment Conciliation 90
IV. CORRECTION REOJUUEST 91
A. Definition of Tax Error 96
B. Types of Tax Errors 96
C. Correction of Tax Errors 97
V. CANCELLATION 98
A. Cancellation due to Natural Disasters 99
B. Cancellation Due to Impossibility of Collectîon 99
C. Renouncement of Accrual 99
D. Cancellation by Judicial Order 99
VI. POSTPONEMENT 99
VII. OFFSETTING 100
VIII. DEATH 100
IX. AMNESTY 100
X. REPENTANCE 100
XI. REDUCTION İN PENALTIES 101
Section Eight
TAX DISPUTES AND METHODS OF RESOLUTION
I. ADMINISTRATIVE METHODS OF RESOLUTION OF TAX
DISPUTES 102
II. JUDİCİAL METHODS OF RESOLUTION OF TAX
DISPUTES 103
A. Tax Judgment 103
B. Fundamentals of Filing a Tax Lavvsuit 103
C. Competent Courts and Legal Actions 104
D. Extraordinary Legal Actions 108
CHAPTER TWO
TURKISH TAX SYSTEM
Section One
TURKISH TAX SYSTEM
I. INTRODUCTION 113
Section Two
PERSONAL INCOME TAX
I. INCOME TAX 115
A. Concept of Income 115
B. Types of Income Tax 116
II. INCOME İN PERSONAL INCOME TAX LAW 117
III. SUBJECT AND LIABLE PERSON İN PERSONAL
INCOME TAX 117
IV. FEATURES OF INCOME İN PERSONAL INCOME TAX 118
A. Subject of tax shall be composed of the incomes of real
persons 118
B. Personal income tax shall be applied to the incomes
obtained in a calendar year 118
C. Income is a concept that takes ali incomes of a real
person into consideration 119
D. Income shall have been obtained 119
E. Income shall be determined on real basis 120
F. Income shall be considered as net amount 120
V. LIABILITY İN PERSONAL INCOME TAX 121
A. Full Tax Liability 121
B. Limited Tax Liability 123
VI. EXEMPTIONS AND EXCLUSIONS İN PERSONAL
INCOME TAX 124
A. Exemptions 124
B. Exclusions 126
Section Three
ELEMENTS OF PERSONAL INCOME TAX AND DETERMINATION
OF TAX BAS E
I. COMMERCIAL INCOME 135
A. Concept of Commercial Income 135
B. Scope of Commercial Income 136
C. Features of Commercial Activity 137
D. Status of Partners\′ incomes with Respect to
Commercial Income 139
E. Methods for Determination of Commercial Income 141
F. Deductible and Non-deductible Expenses in
Determination of Commercial Income 155
G. Taxation of Construction and Repair VVorks Över
(Extending to) Years 158
H. Exemptions and Exclusions in Commercial Income 164
II. AGRICULTURAL INCOME 166
A. Concepts of Agricultural Enterprise, Farmer and Crop 167
B. Taxation of Agricultural Income 167
III. JVAGES AND SALARİES 174
A. Definition of VVages and Salaries 174
B. Definition of Employer 175
C. Real Net Value of VVages and Salaries 175
D. Other VVages and Salaries 176
E. Taxation of VVages and Salaries 177
F. Exemptions and Exclusions in VVages and Salaries 177
G. Minimum Subsistence (Personal) Allovvance for VVage
and Salary Earners 183
IV. ŞELF EMPLOYMENT INCOME 185
A. Self-employed Person 185
B. Determination of Self-employment Income 186
C. Professional Expenses in Determination of Self-employment
Income 187
D. Exclusions in Self-employment Income 188
V. REVENUES FROM İMMOVABLE PROPERTIES 189
A. Determination of Net Revenue in Revenues from
Immovable Properties 190
B. Gross Revenue in Revenues from Immovable Properties 190
C. Principle of Imputed Rent Value in Revenues from
Immovable Properties 191
D. Deductible Expenses in Revenues from Immovable Properties 192
E. Exclusion Amount in Revenues from Immovable
Properties 193
F. Cases related to Taxaüon of Revenues from Immovable
Properties 194
VI. REVENUES FROM MOVABLE PROPERTİES 197
A. Cases ıvhere Revenues shall not be considered as
Revenues from Movable Properties -. 199
B. Exclusions in Revenues from Movable Properties 199
C. Determination of Net Revenue in Revenues from
Movable Properties 200
D. Declaration of Revenues from Movable Properties vvith
Annual Tax Return 200
VII. OTHER INCOMES AND REVENUES ........205
A. Appreciation Gains 205
B. Incidental Incomes 208
Section Four
ASSESSMENT AND COLLECTION PROCESSES ÃN PERSONAL
INCOME TAX
I. DECLARATİON OF INCOME AND TYPES OF TAX
RETURNS 210
A. Declaration Principle 210
B. Types of Tax Returns in Personal Income Tax 217
II. ASSESSMENT AND PAYMENT OF PERSONAL INCOME TAX 224
A. Assessment of Personal Income Tax 224
B. Advance Tax 225
C. Offsets in Personal Income Tax 228
D. Payment of Personal Income Tax 231
E. Cases related to Personal Income Tax 232
Section Five
CORPORATE INCOME TAX
I. SUBJECT AND TAXPAYERS 236
A. The Subject of Corporate Income Tax 236
B. Corporate Income Taxpayers 237
C. Types of Tax Liability in Corporate Income Tax 239
II. EXEMPTIONS AND EXCLUSIONS 240
A. Exemptions in Corporate Income Tax 240
B. Exclusions in Corporate Income Tax 242
III. DETERMİNATİON OF TAX BASE, DECLARATİON AND
PAYMENT FOR FULL TAXPAYER COMPANIES 250
A. Net Corporate Income 250
B. Deductible Expenses 252
C. Loss Offset 253
D. Other Deductions 255
E. Non-Deductible Expenses 257
F. Declaration of Corporate Income Tax 263
G. Tax Deduction (Stoppage) and VVithholding Tax Return 264
H. Taxation Period and Assessment 266
I. Payment of Tax and Payment Period 266
IV. DETERMINATION OF TAX BASE, DECLARATİON AND
PAYMENT FOR LIMITED TAXPAYER COMPANIES 267
A. Net Corporate Income 267
B. Taxation Period and Declaration 269
C. Special Declaration 269
D. Assessment and Payment of Tax 271
E. Tax Deduction (Stoppage) and VVithholding Tax Return 271
V. CORPORATE INCOME TAX AND ADVANCE TAX RATES
AND OFFSET OF PAID TAXES FOR LIMITED AND FULL
TAXPAYER CORPORATIONS 275
A. Tax Rates of Corporate Income Tax and Advance Tax 275
B. Offsetting Taxes Paid Abroad 278
C. Offsetting Taxes Paid at Home Country 279
D. Cases Related to Corporate Income Tax 280
Section Six
VALUE ADDED TAX
I. SUBJECT OF TAX 284
A. Delivery and Occasions Considered as Delivery of Good 284
B. Service and Occasions Considered as Performance of Service 285
C. Conduct of Transactions in Turkey 286
D. Transactions Constituting the Subject of Tax 286
II. TAXPAYERAND THE PARTY RESPONSIBLE FOR TAX 288
A. Taxpayer of Value Added Tax 288
B. The Party Responsible for Value Added Tax 289
III. EVENTS GIVING RISE TO TAXATION 289
IV. EXCLUSIONS , 290
A. Exclusion in Exportation 290
B. Exclusion in Vehicles, Precious Metals and Oil
Prospecting Activities, National Security Expenditures
and Investments 293
C. Exclusion in Transportation 294
D. Diplomatic Exclusions 295
E. Importation Exclusion 295
F. Social and Military Exclusions and Other Exclusions 295
V. RENOUNCEMENT FROM EXCLUSION AND LIMITS OF
EXCLUSIONS 300
A. Renouncement from Exclusion 300
B. Limits of Exclusions 301
VI. TAX BASE, TAX RATES AND DEDUCTION 301
A. Tax Base in Value Added Tax 301
B. Elements Included and not Included in Tax Base 303
C. Value Added Tax Rates , 304
D. Tax Deduction 304
VII. METHODS OF TAXATION AND DECLARATION OF TAX 307
A. Methods of Taxation 307
B. Period of Taxation 307
C. Declaration Principle 307
D. Term to Submit Tax Re tu m 308
VIII. ASSESSMENT PROCEEDINGS 308
A. Place of Assessment 308
B. Addressee of Assessment 308
C. Time of Assessment 309
IX. PAYMENT OF TAX 309
X. VAT COLLECTED BY CUSTOMS ADMINISTRATION 310
Section Seven
EXCISE DUTY (SPECIAL CONSUMPTION TAX)
I. SUBJECT OF TAX 311
II. EVENTS GIVING RISE TO TAXATION 312
III. TAXPAYER AND THE PARTY RESPONSIBLE FOR TAX 313
A. Taxpayer of Excise Duty 313
B. The Party Responsible for Excise Duty 314
IV. EXCLUSIONS 314
A. Exportation Exclusion 314
B. Diplomatic Exclusion 315
C. Other Exclusions 315
V. POSTPONEMENT OF TAX 317
VI. TAX DEDUCTION .318
VII. TAX BASE AND TARIFF OF TAX 318
A. Taxation Measurements and Tax Base 318
B. Tariff of Tax 319
VIII. DECLARATION, ASSESSMENT AND PAYMENT OF TAX 319
IX. EXCISE DUTY COLLECTED BY CUSTOMS
ADMINISTRATIONS 321
Section Eight
BANKING AND INSURANCE TRANSACTION TAX
I. SUBJECT OF TAX 322
II. EXCLUSIONS 322
III. TAXPAYER AND TAX BASE 325
IV. TARIFF OF TAX 325
V. ASSESSMENT, DECLERATION AND PAYMENT OF TAX 326
Section Nine
SPECIAL COMMUNICATION TAX
I. SUBJECT AND TARIFF OF TAX 327
II. TAXPAYER .327
III. TAX BASE AND PAYMENT OF TAX 328
Section Ten
MOTOR VEHICLES TAX
I. SUBJECT OF TAX AND TAXPAYER 329
A. Subject of Motor Vehicles Tax 329
B. Taxpayer of Motor Vehicles Tax 329
II. EXCLUSIONS 330
III. TARIFF OF TAX 331
IV. ASSESSMENT, NOTIFICATION AND PAYMENT OF TAX 332
A. Assessment, Accrual and Notification of Motor Vehicles Tax 332
B. Payment of Motor Vehicles Tax 333
V. INFORMING AND RESPONSIBILITY İN MOTOR
VEHİCLES TAX 334
Section Eleven
INHERITANCE AND GIFT TAX
I. SUBJECT OF TAX 336
II. EXEMPTIONS AND EXCLUSIONS 336
A. Exemptions 336
B. Exclusions 337
III. TAXPAYER 338
IV. ASSESSMENT AND DECLARATION OF TAX 339
V. TAX BASE AND THE FIRST ASSESMENT OF TAX 340
VI. ELEMENTS TO BE DEDUCTED FROM THE TAX BASE 341
VII. ASSESMENT AND TARIFF OF TAX 342
VIII. TAX RELATED SAFETY PRECAUTIONS 342
IX. PERIOD OF TAX PAYMENT 343
Section Twelve
REAL ESTATE TAX
I. BUILDING TAX 344
A. Subject of Building Tax 344
B. Taxpayer of Building Tax 344
C. Exemptions and Exclusions in Building Tax 345
D. Tax Base and Tariff of Building Tax 349
E. Assessment and Accrual of Building Tax 349
II. LAND TAX 350
A. Subject of Land Tax 350
B. Taxpayer of Land Tax 351
C. Exemptions and Exclusions in Land Tax 351
D. Tax Base and Rate of Land Tax 354
E. Assessment and Accrual of Land Tax 354
III. SUBMITTION OF DECLARATION AND DECLARATION
PERIOD İN BUILDING AND LAND TAXES 355
IV. PAYMENT OF BUILDING AND LAND TAXES 356
Section Thirteen
STAMP DUTY
I. SUBJECT AND TARIFF OF DUTY 357
A. Determining the Q_ualifications of the Papers 357
B. Having More Than One Copy of the Paper 357
C. Having More Than One Contract and Transaction on the
Paper 358
D. Papers with More Than One Signature 358
E. State Office 358
F. Exclusions 358
II. TAXPAYE 359
III. ASSESMENT AND PAYMENT OF DUTY 359
A. Taxation Measurements 359
B. Obligation to Present Specific Amount of Money 359
C. Tariff 359
D. Payment of Duty 360
E. Responsibility 361
REFERENCES 363
GLOSSARY 365
Ahmet Başpınar was born in Çankırı, in 1974. Mr. Başpınar had his primary and secondary education in Çankırı and high school degree in Ankara. He is a 1995 graduate of Ankara University, Faculty of Political Science. He received his Masters Degree in Finance from Boston University in 2003 and PhD in Accounting and Finance from Başkent University in 2008.
He vvorked successively as Assistant Financial Inspector, Financial Inspector, Chief Financial Inspector and Head of Department in the Ministry of Finance betvveen 1996 and 2010. He resigned from the Ministry of Finance and opened his Office of Svvorn CPA in 2011.
He also vvorked as Resident Tvvinning Adviser Counterpart of an EU Tvvinning
Project betvveen 2005 and 2006, and managed a VVorld Bank project in the
years of 2009 and 2010.
He is the holder of Svvorn CPA (Certified Public Accounted) and CFE (Certified
Fraud Examiner) certificates.
He has been teaching at METU and Bilkent University since 2006.
He has so far vvritten a book and many articles in various joumals.
He is married and has a daughter.
PREFACE
Dedicated to nıy de ar daughter, Defne
There have been a number of literatures written on tax lavv and Turkish Tax System; but concerning these fields, we find only few studies produced in English language mainly in 90s, most of vvhich now remain outdated due to often amendments made in the tax legislation upon the dynamic nature of the tax system. Under these circumstances, a need for such a study in English, vvhich covers the tax law and Turkish Tax System by also refleeting on the up-to-date legislation, has arisen for the private sector representatives do-ing business with the foreigners and the state authorities negotiating ıvith the foreign countries as vvell as the acade-micians/students who delivers/receives the tax courses in English in the sehools.
To satisfy this need, folloıving my first book named Tax Law and Turkish Tax System published in May 2009, this updated and enhanced book in English has been produced on the basis of a text which compiles the examined Turkish literatüre on the subject and the tax legislation and the relevant explanatory guidelines issued by the Presidency of Revenue Admimstration. Accordingly, this study does not in-tend to bring a nevv approach to the tax law or Turkish Tax System: however it aims at presenting a book in English, vvhich contains concise information gathered from various notable studies, legislation and guidelines vvritten up to now, to the use of ali interested parties.
in the first part, named Tax Law, ol this study, the book called Vergi Hukuku ve Türk Vergi Sistemi (Ders Notlan) by A. Işık, II. Yıldız, T. Gürdal, N. Al tun, N. Karaca, F. Aygen and T. Peran (produeed in 2004) is highly benefited from as the main source. in the second part, named Turkish Tax System, the legislation and guidelines published by Presi-deney of Revenue Adminıstration have been used to a great extent. The text produeed in this way have been introduced as notes during the courses that I have been personally giv-ing in the Universities of Bilkent and METU, and finally ma-tured by the feedback of students.
Furthermore, with a view to enlighten the Turkish mean-ing of the terminology used in this study, a glossary section is ineluded too.
I wish that this book, like the first one, will be useful to both the interested praetitioners and academicians.
Ahmet BAŞPINAR, PhD
CONTENTS
CHAPTER ONE
TAX LA W
Section One
INTRODUCTION TO TAX LAVV
I. TAX LAVV İN THE GENERAL CONTEXT OF LAVV, ITS
SUBJECT, BRANCHES AND DEFINITION .21
A. Tax Law in the General Context of Law 21
B. Subject of Tax La w 21
II. SOURCES OF TAX LAVV 22
A. Sources Issued by the Legislative Body 23
B. Sources Issued by the Executive Body 25
C. Sources Arisen from the Judicial Body 29
D. Other Sources 30
III. IMPLEMENTATION OF TAX LAVVS 30
A. Implementation of Tax Laws in terms of Time 30
B. Implementation of Tax Lavvs in terms of Location 31
C. Implementation of Tax Lavvs in terms of Meaning
(Interpretation in Tax Law) 32
Section Two
PARTIES OF TAXATION
I. TAXATION AUTHORITY 35
II. LIABLE PARTIES FOR TAXATION 35
A. Taxpayer (liable) 35
B. The Party Responsible for Tax 36
C. Tax Capacity 41
Section Three
TAXATION PROCESS
I. EVENTS GIVING RISE TO TAXATION 43
II. ASSESSMENT OF TAX 44
A. Description 44
B. Assessment Based on Declaration 45
C. Unilateral (one-sided) Assessment by Tax Administration 45
III. NOTIFICATION OF TAX 46
IV. ACCRUAL OF TAX.. 48
V.COLLECTION OF TAX ....49
A. Notion of Collection 49
B. Payment Period 49
C. Consequences of not Paying Taxes in Due Time 50
Section Four
OBLIGATIONS OF TAXPAYERS AND PERIODS İN TAX LA W
I. OBLIGATIONS OF TAXPAYERS 54
A. Obligation to Submit Declaration 54
B. Obligation to Keep Books 54
C. Obligation to Yollow D ocu men t Format 59
D. Obligations of Recording Entry 62
E. Obligations Related to Vise of Books 63
F. Obligation to Preserve Documents 63
G. Obligation to Submit Tax Return 63
H. Obligation for Valuation 63
II. PERIODS İN TAX LAW 63
A. Classification of Periods 64
B. Calculation of Periods 64
C. Extension of Periods 65
Section Five
TAX OFFENCES AND TAX PENALTIES
I. NOTIONS OF OFFENCE AND PENALTY 68
II. TAX OFFENCES AND TAX PENALTIES İN TURKEY 70
A. Irregularity Offences and Fines Applied 70
B. Special Irregularity Offences and Fines Applied 72
C. Acts Leading to Tax Loss and Penalties Applied 76
D. Acts Leading to Freedom Limiting and Their
Punishments 79
E. Payment Time of Tax Penalties, Situations in which the
Penalties a re Inapplicable, Rebate and Lapse of Time 80
Section Six
TAX ADMINISTRATION AND TAX AUDIT
I. TAX ADMINISTRATION 82
A. Administrative Organization 82
B. Audit Units 82
C. Assessment Committees 83
II. TAX AUDIT 83
A. Spot-Checks 83
B. Tax Examination 83
C. Tax Investigation 84
D. Information Collecting 84
Section Seven
THE REASONS CEASING OR MİTIGATING TAX DEBT AND TAX
PENALTY
I. PAYMENT 85
II. PRESCRIPTION (LAPSE OF TİME) 85
A. Kinds of Prescription 85
B. Suspension and Interruption of Prescription 86
C. Juridical Consequences of Prescription 87
III. CONCILIATION 87
A. Subject and Scope of Conciliation 87
B. Conciliatory Circumstances 87
C. Forms of Conciliation 88
D. Consequences of Conciliation 88
E. Conciliation Committees 89
F. Pre-Assessment Conciliation 90
IV. CORRECTION REOJUUEST 91
A. Definition of Tax Error 96
B. Types of Tax Errors 96
C. Correction of Tax Errors 97
V. CANCELLATION 98
A. Cancellation due to Natural Disasters 99
B. Cancellation Due to Impossibility of Collectîon 99
C. Renouncement of Accrual 99
D. Cancellation by Judicial Order 99
VI. POSTPONEMENT 99
VII. OFFSETTING 100
VIII. DEATH 100
IX. AMNESTY 100
X. REPENTANCE 100
XI. REDUCTION İN PENALTIES 101
Section Eight
TAX DISPUTES AND METHODS OF RESOLUTION
I. ADMINISTRATIVE METHODS OF RESOLUTION OF TAX
DISPUTES 102
II. JUDİCİAL METHODS OF RESOLUTION OF TAX
DISPUTES 103
A. Tax Judgment 103
B. Fundamentals of Filing a Tax Lavvsuit 103
C. Competent Courts and Legal Actions 104
D. Extraordinary Legal Actions 108
CHAPTER TWO
TURKISH TAX SYSTEM
Section One
TURKISH TAX SYSTEM
I. INTRODUCTION 113
Section Two
PERSONAL INCOME TAX
I. INCOME TAX 115
A. Concept of Income 115
B. Types of Income Tax 116
II. INCOME İN PERSONAL INCOME TAX LAW 117
III. SUBJECT AND LIABLE PERSON İN PERSONAL
INCOME TAX 117
IV. FEATURES OF INCOME İN PERSONAL INCOME TAX 118
A. Subject of tax shall be composed of the incomes of real
persons 118
B. Personal income tax shall be applied to the incomes
obtained in a calendar year 118
C. Income is a concept that takes ali incomes of a real
person into consideration 119
D. Income shall have been obtained 119
E. Income shall be determined on real basis 120
F. Income shall be considered as net amount 120
V. LIABILITY İN PERSONAL INCOME TAX 121
A. Full Tax Liability 121
B. Limited Tax Liability 123
VI. EXEMPTIONS AND EXCLUSIONS İN PERSONAL
INCOME TAX 124
A. Exemptions 124
B. Exclusions 126
Section Three
ELEMENTS OF PERSONAL INCOME TAX AND DETERMINATION
OF TAX BAS E
I. COMMERCIAL INCOME 135
A. Concept of Commercial Income 135
B. Scope of Commercial Income 136
C. Features of Commercial Activity 137
D. Status of Partners\′ incomes with Respect to
Commercial Income 139
E. Methods for Determination of Commercial Income 141
F. Deductible and Non-deductible Expenses in
Determination of Commercial Income 155
G. Taxation of Construction and Repair VVorks Över
(Extending to) Years 158
H. Exemptions and Exclusions in Commercial Income 164
II. AGRICULTURAL INCOME 166
A. Concepts of Agricultural Enterprise, Farmer and Crop 167
B. Taxation of Agricultural Income 167
III. JVAGES AND SALARİES 174
A. Definition of VVages and Salaries 174
B. Definition of Employer 175
C. Real Net Value of VVages and Salaries 175
D. Other VVages and Salaries 176
E. Taxation of VVages and Salaries 177
F. Exemptions and Exclusions in VVages and Salaries 177
G. Minimum Subsistence (Personal) Allovvance for VVage
and Salary Earners 183
IV. ŞELF EMPLOYMENT INCOME 185
A. Self-employed Person 185
B. Determination of Self-employment Income 186
C. Professional Expenses in Determination of Self-employment
Income 187
D. Exclusions in Self-employment Income 188
V. REVENUES FROM İMMOVABLE PROPERTIES 189
A. Determination of Net Revenue in Revenues from
Immovable Properties 190
B. Gross Revenue in Revenues from Immovable Properties 190
C. Principle of Imputed Rent Value in Revenues from
Immovable Properties 191
D. Deductible Expenses in Revenues from Immovable Properties 192
E. Exclusion Amount in Revenues from Immovable
Properties 193
F. Cases related to Taxaüon of Revenues from Immovable
Properties 194
VI. REVENUES FROM MOVABLE PROPERTİES 197
A. Cases ıvhere Revenues shall not be considered as
Revenues from Movable Properties -. 199
B. Exclusions in Revenues from Movable Properties 199
C. Determination of Net Revenue in Revenues from
Movable Properties 200
D. Declaration of Revenues from Movable Properties vvith
Annual Tax Return 200
VII. OTHER INCOMES AND REVENUES ........205
A. Appreciation Gains 205
B. Incidental Incomes 208
Section Four
ASSESSMENT AND COLLECTION PROCESSES ÃN PERSONAL
INCOME TAX
I. DECLARATİON OF INCOME AND TYPES OF TAX
RETURNS 210
A. Declaration Principle 210
B. Types of Tax Returns in Personal Income Tax 217
II. ASSESSMENT AND PAYMENT OF PERSONAL INCOME TAX 224
A. Assessment of Personal Income Tax 224
B. Advance Tax 225
C. Offsets in Personal Income Tax 228
D. Payment of Personal Income Tax 231
E. Cases related to Personal Income Tax 232
Section Five
CORPORATE INCOME TAX
I. SUBJECT AND TAXPAYERS 236
A. The Subject of Corporate Income Tax 236
B. Corporate Income Taxpayers 237
C. Types of Tax Liability in Corporate Income Tax 239
II. EXEMPTIONS AND EXCLUSIONS 240
A. Exemptions in Corporate Income Tax 240
B. Exclusions in Corporate Income Tax 242
III. DETERMİNATİON OF TAX BASE, DECLARATİON AND
PAYMENT FOR FULL TAXPAYER COMPANIES 250
A. Net Corporate Income 250
B. Deductible Expenses 252
C. Loss Offset 253
D. Other Deductions 255
E. Non-Deductible Expenses 257
F. Declaration of Corporate Income Tax 263
G. Tax Deduction (Stoppage) and VVithholding Tax Return 264
H. Taxation Period and Assessment 266
I. Payment of Tax and Payment Period 266
IV. DETERMINATION OF TAX BASE, DECLARATİON AND
PAYMENT FOR LIMITED TAXPAYER COMPANIES 267
A. Net Corporate Income 267
B. Taxation Period and Declaration 269
C. Special Declaration 269
D. Assessment and Payment of Tax 271
E. Tax Deduction (Stoppage) and VVithholding Tax Return 271
V. CORPORATE INCOME TAX AND ADVANCE TAX RATES
AND OFFSET OF PAID TAXES FOR LIMITED AND FULL
TAXPAYER CORPORATIONS 275
A. Tax Rates of Corporate Income Tax and Advance Tax 275
B. Offsetting Taxes Paid Abroad 278
C. Offsetting Taxes Paid at Home Country 279
D. Cases Related to Corporate Income Tax 280
Section Six
VALUE ADDED TAX
I. SUBJECT OF TAX 284
A. Delivery and Occasions Considered as Delivery of Good 284
B. Service and Occasions Considered as Performance of Service 285
C. Conduct of Transactions in Turkey 286
D. Transactions Constituting the Subject of Tax 286
II. TAXPAYERAND THE PARTY RESPONSIBLE FOR TAX 288
A. Taxpayer of Value Added Tax 288
B. The Party Responsible for Value Added Tax 289
III. EVENTS GIVING RISE TO TAXATION 289
IV. EXCLUSIONS , 290
A. Exclusion in Exportation 290
B. Exclusion in Vehicles, Precious Metals and Oil
Prospecting Activities, National Security Expenditures
and Investments 293
C. Exclusion in Transportation 294
D. Diplomatic Exclusions 295
E. Importation Exclusion 295
F. Social and Military Exclusions and Other Exclusions 295
V. RENOUNCEMENT FROM EXCLUSION AND LIMITS OF
EXCLUSIONS 300
A. Renouncement from Exclusion 300
B. Limits of Exclusions 301
VI. TAX BASE, TAX RATES AND DEDUCTION 301
A. Tax Base in Value Added Tax 301
B. Elements Included and not Included in Tax Base 303
C. Value Added Tax Rates , 304
D. Tax Deduction 304
VII. METHODS OF TAXATION AND DECLARATION OF TAX 307
A. Methods of Taxation 307
B. Period of Taxation 307
C. Declaration Principle 307
D. Term to Submit Tax Re tu m 308
VIII. ASSESSMENT PROCEEDINGS 308
A. Place of Assessment 308
B. Addressee of Assessment 308
C. Time of Assessment 309
IX. PAYMENT OF TAX 309
X. VAT COLLECTED BY CUSTOMS ADMINISTRATION 310
Section Seven
EXCISE DUTY (SPECIAL CONSUMPTION TAX)
I. SUBJECT OF TAX 311
II. EVENTS GIVING RISE TO TAXATION 312
III. TAXPAYER AND THE PARTY RESPONSIBLE FOR TAX 313
A. Taxpayer of Excise Duty 313
B. The Party Responsible for Excise Duty 314
IV. EXCLUSIONS 314
A. Exportation Exclusion 314
B. Diplomatic Exclusion 315
C. Other Exclusions 315
V. POSTPONEMENT OF TAX 317
VI. TAX DEDUCTION .318
VII. TAX BASE AND TARIFF OF TAX 318
A. Taxation Measurements and Tax Base 318
B. Tariff of Tax 319
VIII. DECLARATION, ASSESSMENT AND PAYMENT OF TAX 319
IX. EXCISE DUTY COLLECTED BY CUSTOMS
ADMINISTRATIONS 321
Section Eight
BANKING AND INSURANCE TRANSACTION TAX
I. SUBJECT OF TAX 322
II. EXCLUSIONS 322
III. TAXPAYER AND TAX BASE 325
IV. TARIFF OF TAX 325
V. ASSESSMENT, DECLERATION AND PAYMENT OF TAX 326
Section Nine
SPECIAL COMMUNICATION TAX
I. SUBJECT AND TARIFF OF TAX 327
II. TAXPAYER .327
III. TAX BASE AND PAYMENT OF TAX 328
Section Ten
MOTOR VEHICLES TAX
I. SUBJECT OF TAX AND TAXPAYER 329
A. Subject of Motor Vehicles Tax 329
B. Taxpayer of Motor Vehicles Tax 329
II. EXCLUSIONS 330
III. TARIFF OF TAX 331
IV. ASSESSMENT, NOTIFICATION AND PAYMENT OF TAX 332
A. Assessment, Accrual and Notification of Motor Vehicles Tax 332
B. Payment of Motor Vehicles Tax 333
V. INFORMING AND RESPONSIBILITY İN MOTOR
VEHİCLES TAX 334
Section Eleven
INHERITANCE AND GIFT TAX
I. SUBJECT OF TAX 336
II. EXEMPTIONS AND EXCLUSIONS 336
A. Exemptions 336
B. Exclusions 337
III. TAXPAYER 338
IV. ASSESSMENT AND DECLARATION OF TAX 339
V. TAX BASE AND THE FIRST ASSESMENT OF TAX 340
VI. ELEMENTS TO BE DEDUCTED FROM THE TAX BASE 341
VII. ASSESMENT AND TARIFF OF TAX 342
VIII. TAX RELATED SAFETY PRECAUTIONS 342
IX. PERIOD OF TAX PAYMENT 343
Section Twelve
REAL ESTATE TAX
I. BUILDING TAX 344
A. Subject of Building Tax 344
B. Taxpayer of Building Tax 344
C. Exemptions and Exclusions in Building Tax 345
D. Tax Base and Tariff of Building Tax 349
E. Assessment and Accrual of Building Tax 349
II. LAND TAX 350
A. Subject of Land Tax 350
B. Taxpayer of Land Tax 351
C. Exemptions and Exclusions in Land Tax 351
D. Tax Base and Rate of Land Tax 354
E. Assessment and Accrual of Land Tax 354
III. SUBMITTION OF DECLARATION AND DECLARATION
PERIOD İN BUILDING AND LAND TAXES 355
IV. PAYMENT OF BUILDING AND LAND TAXES 356
Section Thirteen
STAMP DUTY
I. SUBJECT AND TARIFF OF DUTY 357
A. Determining the Q_ualifications of the Papers 357
B. Having More Than One Copy of the Paper 357
C. Having More Than One Contract and Transaction on the
Paper 358
D. Papers with More Than One Signature 358
E. State Office 358
F. Exclusions 358
II. TAXPAYE 359
III. ASSESMENT AND PAYMENT OF DUTY 359
A. Taxation Measurements 359
B. Obligation to Present Specific Amount of Money 359
C. Tariff 359
D. Payment of Duty 360
E. Responsibility 361
REFERENCES 363
GLOSSARY 365
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