Tax Law and Tax Disputes: Articles

Article 376 of the Law No. 213 on Tax Procedure (Vergi Usul Kanunu, VUK) reduces certain tax penalties where a statutory application is made and payment is made.

Having the right to a tax advantage is not the same as using that right correctly.

Having no money in a business bank account does not mean that it has no taxable income.

Describing a payment as a royalty fee is not enough to qualify for the income tax exemption.

The documentation threshold that applies to a commercial transaction cannot be applied as is to the payment of rent.

A contract carrying the sponsorship label does not make every payment a sponsorship deduction.

For individuals earning income online, Article 20/B (repeated) of Income Tax Law No. 193 (GVK) introduces a special system based on bank withholding for certain activities.

Annual income tax on freelance professional income is calculated by deducting legally deductible expenses from income collected for professional work.

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.