Bilgin Certified Public Accountancy Auditing and Consulting LLC


TURKISH TAXATION SYSTEM
TURKISH DIRECT TAXATION SYSTEM

Turkish direct taxation system consists of two main taxes; income tax and corporate tax. An individual is subject to the income tax on his income and earnings, in contrast to a company which is subject to corporate tax on its income and earnings. The rules of taxation for individual income and earnings are provided in the Income Tax Law 1960 (ITL). Likewise, the rules concerning the taxation of corporations are contained in the Corporation Tax Law 1949 (CTL). Despite the fact that each is governed by a different legislation, many rules and provisions of the Income Tax Law also apply to corporations, especially, in terms of income elements and determination of net income. More...


TAX INCENTIVES ACCORDING TO SUBJECTS

A-

Exclusion of Investment Deduction

B-

Deduction of Research & Development

C-

Gain Exclusion on Education and Instruction Businesses

D-

Incentive of Value Addes Tax in Vehicles, Oil Searching and Incentive Certificated Investments

E-

Tax Incentives in Industrial Zones

F-

Tax Incentives in Technology Developing Zones

G-

Tax Incentive Applied in Free Zones

H-

Tax Incentive Applied in Emergency Zone and Priority Development Areas

I-

Tax Incentive Applied in Organized Industrial Zones

J-

Tax and Fees Exclusion in Providing Credits

K-

Tax Incentives for Rising of Investment and Employment

L-

Tax Incentive for Cultural Investments and Enterprises


About Our Company

Bilgin CPA, Auditing and Consulting LLC with its experienced partners who have CPA License, Hasan Basri AKTAN and Şakir Dorukkaya, and with its experienced auditors gives high quality certification, audit and consultation services in the area of domestic and international taxation, audit, tax and fiscal legislation, incentive legislation, tax treaties and investment in Turkey. More...







Bilgin Certified Public Accountancy Auditing and Consulting LLC

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