The upper limit of VAT return that can be taken with a CPA Report is given below in terms of the types:

1-VAT Law: The upper limit for the year of 2018 is TRY 562.000 for the Articles of 11/1a, 11/1c, 13, 14, 15/1-b, 17/4-s, 9

2- The upper limit for the year of 2018 is TRY 1.124.000 for the Article of 29/2.

3- The upper limit for the year of 2018 is TRY 148.000 for the Article of 11/1-b (A Full certification agreement is not required for the returns that will be taken according to this Article.)

Source: İSMMMO
Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.

Enforcement of the most critical articles has been put off until 7 July 2020.

According to occupational law enacted in 2012;
– Employers who employ less than 10 employees in less dangerous occupations (accountant, estate agent, solicitor, grocery, greengrocer etc.),
had been supposed to specialize in occupational health and safety until 7 July 2017 by having training in universities.
Thus, enterprises will make their offices into a safe place for employees.

– Furthermore, employers who employ more than 10 less than 50 in less dangerous occupations had been supposed to come to an agreement with an occupational safety specialist and an occupational physician in order to provide safety and health conditions in their workplaces.
This law was supposed to be enacted in July 2017; however, it was put off 3 years which means it was put off 7 July 2020.

On the other hand, according to appendant article, employers who employ less than 50 employees should provide occupational health and safety on their own by having training and they will not be able to provide outsourced services.

If they wish, employers may impose that duty to their current employees so they can lower the cost.

If General Assembly of TGNA accepts Occupational Health and Safety Law with new regulations,
-Artisans and careerists who employ 10 and less than 10 employees,
-Small scale employers who employ less than 50 employees do not need to have any training until 2020 about occupational security which is a vital subject for their employees.

Source: İzmir Tax Office Directorate
Advance Ruling Dated 9 June 2015 and numbered 84098128-125[14-2014/12]-274

Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.

The term includes services presented by such independent professionals as lawyers, accountants, doctors, consultants and engineers. Revenues received from independent professional services within a year as well as expenses paid are recorded on a simple accounting book. In general, all expenses related to independent professional services can be deducted from revenues. But, the scopes of those expenses are narrower than those specified for the commercial and business activities.

The following expenses are allowed to be deducted from the gross revenue in reaching the profit from independent professional services:
– General expenses made to gain professional earning and survival of business,
– Alimentation and accommodation expenses of the servants and workers at the workplace or its premises, their medical treatment and drugs expenses, insurance premiums and retirement allowances,
– Travel and accommodation expenses related to business trips (provided that it is limited to the period required by the object of the trip),
– Amortisation amount reserved according to the Tax Procedural Law for installations, fixed assets and the vehicles included in inventories, used in business activities,
– Expenses related to vehicles rented or included in the inventory,
– Amounts paid for business press,
– Cost of goods and services procured for performance of business activities,
– Registration and retirement allowances paid to the retirement funds for self employment activities and other subscription fees paid to the professional organizations,
– Proficiency, announcement and advertisement taxes paid for conducting business and obtaining earning as well as the charges and levies in kind related to workplaces,
– Compensations paid according to the laws, verdict and contracts related to business activities

Source: Revenue Administration

Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.