Administrative, Public, Tax and Employment Law: Articles

Voluntary disclosure (pişmanlık) can prevent a tax loss penalty where a violation in a self-assessed tax is reported to the administration on the taxpayer's own initiative and the other conditions are met.

The 15-day time limit for an action against a tax payment order, objections based on notification, payment and the statute of limitations, and the conditions for a stay of execution; filing an action does not stop collection on its own.

Motor vehicles tax and traffic administrative fines are not the same type of debt.

Acquiring assets by inheritance or gift leads to different filing deadlines and tax consequences.

The taxation of investment income is not determined only by whether it is called “interest” or “dividend.”

The correct corporate tax rate cannot be chosen by looking only at a company’s name or main activity code.

A corporate tax return is not produced by multiplying the balance-sheet profit by a single rate.

Holding a company's real estate or equity stake for a long time does not mean that the entire sale gain is exempt from tax.

Accommodation tax is not a tax that concerns only the room price and becomes fixed on the reservation date.

Correct reporting of rental income requires that the way the property is used and the owner’s tax residence be determined together.

An invitation to explain is a request from the tax authority for an explanation of its preliminary finding; it is not the same document as a tax audit report or a penalty notice.

Setting up a business and completing its tax obligations are not the same thing.

Ready Declaration (Hazır Beyan) helps prepare the return in advance and file it electronically for certain individual incomes.

The young entrepreneur earnings exemption excludes a defined share of the commercial, agricultural or professional earnings of a qualifying individual from income tax for three taxation periods.

Transitional Article 67 of the Income Tax Law sets up a special system in which tax is withheld by the bank or brokerage firm on the investment income it covers.

Selling a home-produced product online does not by itself create a tax-free area of trade.

Whether income tax arises on the sale of immovable property cannot be determined only by looking at the sale price or at the five years recorded in the land registry.

Tax rights granted because of disability do not depend on a single disability percentage or a single application.

Saying “I earned income only once” alone does not provide a tax exemption.

The high-value residence tax is not calculated from the listing or sale price of a dwelling.